Colorado Code § 37-23-109

Alternative method of assessment
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(1) As an alternative method for the
assessment of the lands in the district and in lieu of the method of assessment provided by
sections 37-23-101 to 37-23-108, the board of directors may adopt the following method for the
assessment of the benefits derived from the system of drainage adopted:
(a) As soon as the plans for a drainage system have been determined and before the
actual work of drainage is begun or bonds voted, the board of directors shall assess the amount
of benefits which, by means of the contemplated drainage, will accrue to each tract of land
comprising forty acres, more or less, according to the legal or recognized subdivisions. The
assessed benefits shall represent the increased value which, in the judgment of the directors, will
accrue to the lands in the district because of the contemplated drainage. The board of directors
shall prepare a report of its findings which shall be arranged in tabular form, the columns of
which shall be headed as follows: Column 1, "Owner of property assessed"; column 2,
"Description of property assessed"; column 3, "Number of acres assessed"; column 4, "Amount
of benefits assessed". The board of directors shall also estimate the cost of the works set out in
the plans for the drainage system, which estimate shall include the probable expenses of district
organization and administration. Said report shall be signed by the president of the district with
the seal of the district thereto affixed, and attested by the secretary, and one copy thereof shall be
filed by the secretary in the office of the county clerk and recorder of the county where the
organization is effected and one copy thereof in the office of the district.
(b) Upon the filing of the report, the secretary of the district shall give notice thereof by
causing publication to be made in some newspaper published in each county in which lands
affected are located. Such notice shall be in substantially the following form:
"Notice of filing of directors' report of
assessments of benefits for ..............
drainage district.
Notice is hereby given to all persons interested in the following described land in ....
county (or counties), in the state of Colorado (here describe the respective tracts of land)
included within .... drainage district, that the board of directors of said district have assessed the
benefits to be received by each tract of land in the district by the contemplated system of
drainage adopted for said district, and have filed their report of such assessments in the office of
the county clerk and recorder of .............. county, Colorado, and in the office of the district on
the .............. day of .............., A.D., 20...., and you, and each of you, are hereby notified that you
may examine said report and file exceptions with the secretary of the district to all or any part
thereof, on or before the .............. day of .............., A.D., 20...... .
............................
Secretary."

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