§ 32-11-651 — Collection of delinquent assessments

(1) As soon as any
assessment or any installment thereof pertaining to any improvement district
becomes in default, the county treasurer shall mark the same delinquent on the
assessment roll, together with the amount of unpaid principal shown on the
assessment roll and accrued interest thereon to the date of delinquency, and the
county treasurer shall within thirty days after such delinquency certify such
amounts as shown thereon to the board of the urban district.

(2) The county treasurer shall collect the delinquent assessment, or the
delinquent installment and all other unpaid installments of the assessment, if any,
and accrued interest, all penalties, and costs of collection accrued, in accordance
with section 32-11-643 and other provisions in this article supplemental thereto, in
the same manner and with the same interest and penalties thereon as other taxes
collected by the county treasurer on behalf of the urban district. All of the laws of
the state for the assessment and collection of general taxes, including the laws for
the sale of real property for taxes and redemption therefrom, shall be applicable to
and shall have the same effect with respect to the collection of such assessments.

(3) If the board elects by resolution to have the urban district foreclose the
lien on any assessable property and secure the payment of any delinquent
assessment or delinquent installment thereof as provided in part 11 of article 25 of
title 31, C.R.S., the secretary shall notify each county treasurer to whom there has
been transmitted an assessment roll pertaining to such delinquent assessments
and installments of such election and shall transmit thereto a copy of such
resolution. Thereupon the county treasurer shall take no further action unless the
board causes him to be informed subsequently that the owner of any tract has been
restored the right to pay in installments in accordance with section 32-11-643 (2)
and other provisions in this article supplemental thereto.

Legislative History

Source: L. 69: p. 804, � 164. C.R.S. 1963: � 89-21-164. L. 81: (3) amended, p. 1626, � 37, effective July 1.