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A. When made and apportioned and adopted by the City Council, the assessments shall be final, and no assessments shall be apportioned or allocated or divided as to different portions or tracts of the property so assessed but the entire tract so assessed shall be liable for the entire assessment on the tract.
B. Where the original assessment has been made upon a tract or parcel of land that has been subsequently divided among two (2) or more tracts or parcels of land, the City Council may, after hearing and determining that the collection of the assessment will not be prejudiced and the assessment allocation or apportionment is equitable, allocate or apportion the assessment between the two (2) or more tracts or parcels of land, but no separation or allocation shall be made as to any part or portion of one tract or parcel of land appearing on the real property assessment rolls for general (ad valorem) taxes of El Paso County, Colorado, in accord with the hearing provisions of this part. (Ord. 2771; 1968 Code §12-42; Ord. 91-36; Ord. 01-42)
A. Relief From Hardship, Anticipation Of Default: Eligible persons who are determined to have a marginal income that they cannot pay an assessment levied under this article against the property on which they reside may be afforded relief in accord with the provisions of the City's Tax Code. If it is determined that these persons will probably default on payments as determined under the assessing ordinance, the assessment may be paid in full by an advance from the surplus and deficiency fund in anticipation of default.
B. Security For Repayment: No advance shall be made out of the surplus and deficiency fund unless the property owner executes an installment note for the repayment of the sum advanced with interest secured by a deed of trust to the property and complies with the provisions of the City's Tax Code. All principal and interest repaid shall be deposited in the surplus and deficiency fund.
C. Maintenance Of Surplus And Deficiency Fund: No advance to relieve hardship shall be made from the surplus and deficiency fund if the advance would reduce the balance remaining in the fund to an amount less than five percent (5%) of all outstanding bonds issued under this article. (Ord. 4807; 1968 Code §§12-96, 12-97, 12-100; Ord. 91-29; Ord. 01-42)
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. |
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)
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)
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)
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)
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)
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)
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. |
All collections made by the County Treasurer upon the assessment roll in any calendar month shall be accounted for and paid over to the City on or before the tenth day of the next succeeding calendar month, with a separate statement for all collections for each improvement. (Ord. 2771; 1968 Code §12-84; Ord. 01-42; Ord. 11-19)
At any sale by the County Treasurer of any property for the purpose of paying any special assessments for local improvements in the City, the Chief Financial Officer and Real Estate Manager, having written authority from the Mayor, may purchase the real estate without paying for the same in cash, and shall receive certificates of purchase in the name of the City. The certificates shall be received and credited at their face value with all interest and penalties accrued by the County Treasurer on account of assessments upon which the sale was made. The certificates may then be sold by the Chief Financial Officer and Real Estate Manager at their face value with all interest and penalties accrued and assigned in the name of the City, and the proceeds credited to the fund created by ordinance for the payment of the assessments, respectively. Any sale or assignment of tax certificates of purchase shall be in accord with the Procedure Manual for the Acquisition and Disposition of Real Property Interests 1 . Assignments shall be without recourse and the sale and assignments shall operate as a lien in favor of the purchasers and assignees as is provided by law in the case of sales of real estate in default of payment for general taxes. (Ord. 2771; 1968 Code §12-85; Ord. 01-42; Ord. 11-19; Ord. 11-21)
Notes
| 1 | 2. See section 7.7.1804 of this Code. |
A. Owner May Make Improvements: In local improvement districts for the construction and reconstruction of sidewalks alone, or in combination with other improvements, the work shall include the necessary grading from curb line to lot line. The owner shall have the right to construct or reconstruct private walks, in conformity with the plans and specifications for the district, within thirty (30) days from the publication of the ordinance authorizing the improvement upon obtaining a permit to construct or reconstruct the walks from the City Engineer and upon the deposit with the City of a surety bond in an amount satisfactory to the City. Whenever sidewalks are ordered, in combination with improvements other than grading sidewalk areas, a separate contract may be let for the construction and reconstruction of the sidewalks, exclusive of the necessary grading.
B. Order Sidewalk Improvements Other Than In Districts, Procedure: The City Council may order the construction or reconstruction of sidewalks, other than in districts, whenever in the opinion of the Council it is proper because sufficient sidewalks have been laid in the vicinity to make it reasonable that intervening sidewalk areas should be provided with sidewalks, or existing sidewalks shall be reconstructed. In these cases the City Council shall notify the owner or the owner's agent to construct or reconstruct these walks within forty five (45) days from the date of the service of the notice. Notice shall be in writing and served upon the owner by certified or registered United States mail. Whenever the owner is in default, the Council may have the required work done by day labor or contract, and when done, issue to the person doing the work a certificate, stating the just amount due, which shall draw interest at the rate not less than the highest interest rate borne by the bonds of the local improvement district per annum until paid, and the assessment shall be a lien upon the property until it is paid. In case of failure to pay the assessment within thirty (30) days after the issuance of the certificate the failure may be certified by the City Clerk to the County Treasurer to be collected in the same manner as other taxes are collected, with ten percent (10%) penalty to defray the cost of collection. All the laws of the State for the assessment and collection of general taxes, including the laws for the sale of property for taxes and their redemption, shall apply and have full effect for the collection of the assessment for sidewalks as for general taxes. (Ord. 2771; 1968 Code §§12-47, 12-49; Ord. 83-72; Ord. 91-26; Ord. 01-42; Ord. 11-19)
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