Chapter 12 - § 12.11 • ASSESSMENT LIENS

• Jurisdiction: Colorado

§ 12.11 • ASSESSMENT LIENS

§ 12.11.1—Assessment District Liens

A number of statutorily created assessment districts have assessment liens, which, like the real property tax liens, are not recorded. The following is a list, not necessarily complete, of assessment districts having, or having the authority to create, liens against real property:

C.R.S. § 29-8-127 Improvement Districts for Underground Conversion of Utilities
C.R.S. § 31-25-522 Special Improvement Districts
C.R.S. § 31-25-615 Improvement Districts
C.R.S. § 32-1-1001 Special Districts
C.R.S. § 32-4-511(1) Metropolitan Sewage Disposal Districts⁵¹¹
C.R.S. § 32-7-118 Regional Service Authorities
C.R.S. § 32-8-117 Moffat Tunnel Improvement District⁵¹²
C.R.S. § 32-10-121 Three Lakes Water and Sanitation District
C.R.S. § 32-12-114 Rail Districts
C.R.S. § 37-5-114 Conservancy Districts⁵¹³
C.R.S. § 37-26-113 Drainage Districts
C.R.S. § 37-41-119 Irrigation Districts
C.R.S. § 37-45-128 Water Conservancy Districts
C.R.S. § 37-46-121 Colorado River Conservation District
C.R.S. § 37-47-121 Southwestern Water Conservation District
C.R.S. § 37-48-152 Rio Grande Water Conservation District

In some of these districts⁵¹⁴ the rates, fees, tolls, and charges are a perpetual lien against the property served. No notice of intent to file a lien is necessary to perfect such liens.⁵¹⁵

Absent any statutory provisions, district taxes would not be a lien against real property.⁵¹⁶ By statute, district taxes for the current year, as part of the general taxes, are a lien against the property in the district until paid. The mere existence of a district does not render title to property in the district unmarketable.⁵¹⁷

§ 12.11.2—Municipal Assessment Liens

Special assessments are charges imposed for the purpose of financing local improvements. To qualify as a special assessment, a charge must be directed against users of an improvement and the revenue derived from the charge must be applied only to the maintenance, operation, or development of the improvement.⁵¹⁸ In the absence of constitutional restrictions, municipal authorities have the right, when lawfully authorized, to direct that the expense of a public improvement shall be assessed against the real estate especially benefited thereby.⁵¹⁹

The expense of construction and repair of sidewalks, paving of streets, curb and gutter, drainage facilities, and other improvements on municipal streets (except when in a special improvement district) are assessed upon the...