Colorado Code § 31-20-402

Funds - how used
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All moneys received on any special assessment shall be
held by the treasurer as a special fund to be applied to the payment of the improvement for
which the assessment was made. Said money shall be used for no purpose whatever other than to
reimburse the city or town for money expended for such improvement. All moneys received for
account of the general fund shall be held by the treasurer in the general fund and shall be used
for no purpose other than that for which they were appropriated, collected, or received except to
reimburse any special fund to which the general fund may be indebted.

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