Colorado Code § 37-46-121

Assessments perpetual lien
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All assessments on account of special
improvements against appraised benefits and interest thereon and penalties for default of
payment thereof, together with costs of collecting the same, from the date of the filing of the
"construction fund assessment" record and the "maintenance fund assessment" record in the
office of the county treasurer of the county wherein the lands and property are situate, shall
constitute a perpetual lien in an amount not in excess of the benefits severally appraised upon the
land and other property against which said assessments have been levied and such benefits
appraised to which only the lien of the general, state, county, city, town, or school district taxes
shall be paramount, and any sale of such property and the issuance of a tax deed conveying title
thereto, to enforce any general, state, county, city, town, or school district tax, or any other lien,
shall extinguish the perpetual lien of said assessment. Any landowner at any time may pay the
full amount of said assessment, and thereafter the property of any such landowner shall be clear
and free from said lien and shall not be subject to assessment for and on account of benefits
appraised against any other land or default in the payment of assessments made against any other
land.

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