If a tract is divided after a special assessment has been levied and divided into installments and before the collection of all the installments, the board may require the county assessor to apportion the uncollected amounts upon the several parts of the tract so divided proportionally based upon their valuation for assessment for taxes. The apportionment shall be conclusive on all parties, and all subsequent assessments shall be according to the apportionment.
Source: L. 2009: Entire article added, (SB 09-141), ch. 194, p. 870, § 1, effective April 30.
Structure Colorado Code
Article 11.5 - Fountain Creek Watershed, Flood Control, and Greenway District
Part 5 - Improvement Districts and Special Assessments
§ 32-11.5-501. Improvement Districts, Special Assessments, and Bonds - General Authority of District
§ 32-11.5-502. Initiating Procedure
§ 32-11.5-503. Combination of Projects
§ 32-11.5-504. Effect of Estimates
§ 32-11.5-505. Fixing Hearing and Notice
§ 32-11.5-506. Subsequent Modifications
§ 32-11.5-507. Provisional Order Hearing
§ 32-11.5-508. Post-Hearing Procedure
§ 32-11.5-509. Creation of Improvement District