3.5.307: ASSESSMENTS A LIEN; EXCEPTIONS:

   A.   All assessments made pursuant to this chapter shall be a lien in the several amounts assessed against each tract or parcel of land from the final publication of the assessing ordinance, and shall have priority over all other liens, claims, encumbrances and titles, whether prior in time or not and shall constitute a lien until paid, except as follows:

      1.   Any assessment lien is subordinate and junior to any lien for general (ad valorem) taxes and is subject to extinguishment by the sale of any property on account of the nonpayment of general taxes; and

      2.   Any assessment lien on any tract or parcel of land is prior and superior to any assessment lien subsequently levied.

   B.   As to any subdivision of any real estate assessed pursuant to this chapter, the assessment shall in each case be a lien upon all the subdivision exclusive of public streets and alleys in proportion to their respective areas or per ownership as in the case of condominium units and similarly sized subdivided tracts of land and ownerships 1 .

   C.   No delays, mistakes, errors, defects or irregularities in any act or proceeding authorized by this chapter shall prejudice or invalidate any final assessment, but the same shall be remedied by subsequent or amended acts or proceedings, as the case may require, and when so remedied, the same shall take effect as of the date of the original act or proceeding. (Ord. 2771; 1968 Code §12-75; Ord. 91-36; Ord. 01-42)

 

Notes

1	1. See section 3.5.303 of this part.

3.5.308: COUNCIL MAY MAKE NEW ASSESSMENT:

If in any court of competent jurisdiction any final assessment made pursuant to this chapter is set aside for irregularity in the proceedings, the City Council may then, upon notice as required in the making of an original assessment, make a new assessment in accord with the provisions of this chapter. (Ord. 2771; 1968 Code §12-76; Ord. 01-42)

3.5.309: ENGINEER SHALL EXTEND ASSESSMENT ROLL:

From the assessing ordinance, the City Engineer shall complete and extend the assessment roll in book form, showing in suitable columns after each piece of real estate, the amounts of each installment of principal and interest, if the assessment is payable in installments, and the date when installments will become due, with suitable columns for use in case of payment of the whole amount, or of any installment or penalty, and deliver the roll to the Chief Financial Officer for collection. (Ord. 2771; 1968 Code §12-77; Ord. 01-42; Ord. 11-19)

3.5.310: DATE ASSESSMENTS DUE; INSTALLMENTS:

All assessments made pursuant to this chapter shall be due and payable without demand within thirty (30) days after final publication of the assessing ordinance. All assessments may at the election of the owner be paid in installments with interest as provided. Failure to pay the whole assessment within the thirty (30) day period shall be conclusively considered and held an election on the part of all persons interested, whether under disability or otherwise, to pay in installments the amount of the assessment then unpaid. All persons so electing to pay in installments shall be conclusively considered and held as consenting to the improvements, and the election shall be conclusively considered and held as a waiver of any and all rights to question the power or jurisdiction of the City to construct or otherwise acquire the improvements, the quality of the work, the regularity or sufficiency of the proceedings or the validity or correctness of the assessment. The owner of any piece of real estate may at any time pay the whole unpaid principal with the interest accrued to the next interest payment date, together with penalties, if any. Subject to these provisions all installments both of principal and interest, shall be payable at times determined in and by the assessing ordinance. (Ord. 2771; 1968 Code §12-78; Ord. 01-42)

3.5.311: PAYMENTS MADE TO CITY:

   A.   Payments may be made to the City at any time within thirty (30) days after the final publication of the assessing ordinance, without penalty or the payment of interest. The City shall give notice by one publication in a daily newspaper of general circulation at least twenty (20) days before the end of the thirty (30) day period, of the place of payment and the time for it to close. At the expiration of the thirty (30) day period, the City shall post to the local assessment roll, all payments made to that date with the date of each payment.

   B.   The assessment roll shall be certified by the City Clerk, who shall deliver the assessment roll to the County Treasurer with a warrant for collection. (Ord. 2771; 1968 Code §12-81; Ord. 90-27; Ord. 01-42; Ord. 11-19)

3.5.312: FAILURE TO PAY INSTALLMENT WHEN DUE; PENALTIES, REINSTATEMENT:

Failure to pay any installment, whether principal or interest, when due shall cause the whole amount of the unpaid principal to become due and payable immediately, and the whole amount of the unpaid principal and accrued interest shall then draw interest at the rate of one percent (1%) per month or fraction of a month until the day of sale as provided (not exceeding, however, at any time a total interest amount due of 30 percent of the principal amount of the assessment), plus two percent (2%) additional on unpaid principal and accrued interest as penalties, plus costs of collection. At any time prior to the day of sale, the owner may pay the amount of delinquent installments with accrued interest at one percent (1%) per month, or fraction of a month, and all penalties and costs of collection accrued and shall then be restored to the right to pay in installments in the same manner as if default had not been made. (Ord. 2771; 1968 Code §12-79; Ord. 01-42)

3.5.313: ANNUAL, SEMIANNUAL INSTALLMENTS; INTEREST:

In case of election to pay in installments, the assessment shall be payable in not less than two (2) nor more than fifteen (15) substantially equal annual installments, or not less than four (4) nor more than thirty (30) substantially equal semiannual installments, of principal; with interest in all cases on the unpaid principal, payable annually or semiannually at a rate not less than the highest interest rate borne by the bonds of the local improvement district; the number of installments, assessments, the period of payment and the rate of interest may be determined by the Council. Nothing shall be construed as limiting the discretion of the City Council to determine the time the first installment of principal or interest, or both, shall become due. (Ord. 2771; 1968 Code §12-80; Ord. 83-72; Ord. 01-42)

3.5.314: COUNTY TREASURER TO RECEIVE INSTALLMENT PAYMENTS:

The County Treasurer shall receive payment of all assessments appearing upon the assessment roll with interest and in case of default in the payment of any installment or principal or interest when due, shall advertise and sell any and all property concerning which the default is suffered, for the payment of the whole or the unpaid assessment. The advertisements and sale shall be made at the same time in the same manner, under the same conditions and penalties, and with the same effects as are provided by general law for sale of real estate in default of payment of general taxes 1 . (Ord. 2771; 1968 Code §12-82; Ord. 01-42)

 

Notes

1	1. See CRS §39-11-101 et seq., for tax sale procedures.

3.5.315: OWNER MAY PAY SHARE:

The owner of any divided or undivided interest may pay a share of any assessment upon producing evidence of the extent of the interest satisfactory to the Chief Financial Officer 1 . (Ord. 2771; 1968 Code §12-83; Ord. 01-42; Ord. 11-19)

 

Notes

1	1. See section 3.5.305 of this part.