Colorado Code § 37-45-127

Objections to assessments - appeal
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(1) Prior to October 1 of each year in
which assessments are made, the board shall appoint a time and place where it will meet within
the district for the purpose of hearing objections to assessments, and prior notice of such hearing
shall be given by publication in two issues, a week apart, in some newspaper of general
circulation published in each county; except that, if there is any county in the district in which
there is no newspaper published, such notice shall be published in an adjoining county. Said
notice shall notify the owners of property in the district that in the secretary's office may be
found and examined a description of the property so assessed, the amount of the assessment
thereon fixed by the board, and the time and place fixed by the board for the hearing of
objections to such assessments. It shall not be necessary for said notice to contain separate
descriptions of the lots or tracts of real estate, but it is sufficient if the notice contains such
descriptions as will inform the owner whether or not his real estate is covered by such
descriptions, and to inform the owner where can be found of record the amount of assessments.
(2) If, in the opinion of any person whose property is assessed, his property has been
assessed too high, or has been erroneously or illegally assessed, at any time before the date of
such hearing, he may file written objections to such assessments, stating the grounds of such
objections, which statement shall be verified by the affidavit of said person or his agent. In such
hearing the board shall hear such evidence and arguments as may be offered concerning the
correctness or legality of such assessment and may modify or amend the same.
(3) Any owner of property desiring to appeal from the findings of the board as to
assessment, within thirty days from the finding of the board, shall file with the clerk of the court
a written notice making demand for trial by the court. The appellant at the same time shall file a
bond with good and sufficient security to be approved by the clerk of said court in a sum not
exceeding two hundred dollars to the effect that, if the finding of the court is not more favorable
to the appellant than the finding of the board, the appellant shall pay the cost of the appeal. The
appellant shall state definitely from what part of the order the appeal is taken. In case more than
one appeal is taken, upon its showing that the same may be consolidated without injury to the
interests of anyone, the court may consolidate and try the same together.
(4) The court shall not disturb the findings of the board unless the findings of the board
in any case are manifestly disproportionate to the assessments imposed upon other property in
the district created under this article. The trial shall be to the court, and the matter shall take
precedence before the court and shall be taken up as promptly as may be after the appeal is filed.
If no appeal is taken from the findings of the board within the time prescribed in this section, or
after the findings of the court in case an appeal is taken from the findings of the board, then the
assessment shall be final and conclusive evidence that said assessments have been made in
proportion to the benefits conferred upon the property in said district by reason of the
improvements to be constructed under the provisions of this article, and such assessments shall
constitute a perpetual lien upon such property so assessed until paid.

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