Colorado Code § 32-11-639

Levy of assessments
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(1) After the assessment roll is in final form and is so
confirmed by resolution, the urban district by the same or by a supplemental resolution shall by
reference to such assessment roll as so modified, if modified, and as confirmed by such
resolution, levy the assessments in the roll.
(2) The board shall cause the resolution levying the assessments to be published at least
one time in a newspaper of general circulation in the improvement district.
(3) No assessment shall be levied for any capital improvements acquired by the urban
district and located or to be located on any land until the board by the adoption of such
resolution or otherwise determines that the district has the right to possession of such land or an
interest therein for the purpose of acquiring the improvements.
(4) Such decision and resolution shall be a final determination of the regularity, validity,
and correctness of the proceedings, of the assessment plat, of the assessment roll, of each
assessment contained therein, and of the amount thereof levied on each tract.
(5) Such determination by the board shall be conclusive upon the owners of the property
assessed.
(6) The roll shall be prima facie evidence in all courts and tribunals of the regularity of
all proceedings preliminary to the making thereof and of the validity of the assessments and the
assessment roll.

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