Colorado Code § 37-23-110

Owner may except - hearing
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(1) Any owner of land in said drainage
district may file exceptions to said report or to any assessment for benefits within ten days after
the last day of publication of the notice provided for in this article. All exceptions shall be heard
by the board of directors and determined in a summary manner so as to carry out liberally the
purposes of articles 20 to 30 of this title and the needs of the district; and if it appears to the
satisfaction of the board, after hearing and determining all exceptions which may in writing be
filed, that the estimated cost of constructing the improvement contemplated in the plans for the
drainage system is less than the benefits assessed against the land in the district, then the board
of directors shall approve and confirm the report as originally filed or as modified and amended
after such hearing.
(2) The secretary of the district shall transmit the directors' report as finally confirmed to
the county clerk and recorder of each county in which lands in the district may be located or
affected by said report, where the same shall become a permanent record. Appeals may be taken
from the decision of the board of directors in the same manner and with the same effect as
provided in sections 37-23-103 to 37-23-105, and the board of directors shall modify said
assessment of benefits so that the same shall conform to the changes made therein by reason of
such appeal and shall certify and file the same with the county clerk and recorder of each county
in which the district is located.
(3) Where the works set out in the plan for a drainage system of any drainage district are
found insufficient to reclaim in whole or in part any or all of the land within the district, the
board of directors may formulate new or amended plans, containing new ditches or other works
or providing for the enlargement of existing ditches or other works, and additional assessments
may be made in conformity with the provisions of this section, the same to be made in
proportion to the increased benefits accruing to the lands within the district because of such
additional works.
(4) After the list of lands with the assessed benefits has been filed in the office of the
county clerk and recorder, the board of directors, without any unnecessary delay, shall levy a tax
on such portion of said benefits on all lands in the district to which benefits have been assessed,
as may be found necessary by the board of directors to pay the costs of the completion of the
proposed plan for the drainage system and in carrying out the objects of the district, plus ten
percent for emergencies.

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