Colorado § 35-72-105 Method of assessment

Colorado Statutes

§ 35-72-105 — Method of assessment

Colorado § 35-72-105

Title 35Agriculture

Art.Soil Erosion - Dust Blowing - 1954 Act

This text of Colorado § 35-72-105 (Method of assessment) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 35-72-105 (2026).

Text

(1)Upon the completion of the treatment caused to be performed by the board as provided in section 35-72-103, the board shall, by resolution, determine what land benefits and from which soil is blowing and assess against the owner of the benefited land the actual cost of the treatment not in excess of forty dollars per acre or the actual cost of treatment, whichever is less, in one calendar year. The board shall record the resolution in the minutes of the board, deliver the original to the county assessor, and send a copy by registered mail to the landowner at the address shown on the records of the county assessor and to the occupier, if known to the board.

(2)Upon delivery of a resolution to an assessor, the assessor shall extend the resolution upon the assessment rolls, and

Free access — add to your briefcase to read the full text and ask questions with AI

(1) Upon the completion of the
treatment caused to be performed by the board as provided in section 35-72-103,
the board shall, by resolution, determine what land benefits and from which soil is
blowing and assess against the owner of the benefited land the actual cost of the
treatment not in excess of forty dollars per acre or the actual cost of treatment,
whichever is less, in one calendar year. The board shall record the resolution in the
minutes of the board, deliver the original to the county assessor, and send a copy by
registered mail to the landowner at the address shown on the records of the county
assessor and to the occupier, if known to the board.

(2) Upon delivery of a resolution to an assessor, the assessor shall extend
the resolution upon the assessment rolls, and the assessment shall become a part
of the general taxes and constitute a lien against the land as set forth in the
resolution and shall thereafter become due in the same manner and be collected in
the same manner as the general ad valorem property tax. The assessment may be
paid at any time before general taxes become due and payable. All of the provisions
of the general laws for the enforcement of the collection of taxes are applicable
after the extension by the assessor.

(3) All such amounts collected shall be transmitted to the county treasurer,
who shall credit the same to the county general fund in order to reimburse those
funds which were expended by the board of county commissioners in carrying out
the treatment action as authorized by this article. The county treasurer shall not be
entitled to collect any fees for the collection of such assessments.

Legislative History

Source: L. 54, 2nd Ex. Sess.: p. 23, � 5. CRS 53: � 128-3-5. C.R.S. 1963: � 128-3-5. L. 81: (1) and (3) amended, p. 1696, � 4, effective July 1. L. 83: (1) amended and (5) added, p. 1378, � 5, effective May 12. L. 2014: (1) amended, (SB 14-052), ch. 43, p. 215, � 2, effective August 6. L. 2025: (2) amended, (HB 25-1084), ch. 24, p. 146, � 179, effective August 6.