Special Assessment Collections

Special Assessment Collection Procedures

Special Assessments and Delinquent Fees Certified for County Collection by the County Treasurer

  1. A copy of the municipal ordinance or resolution of a special district board of directors from a public meeting, certifying delinquent accounts to be collected by the County Treasurer, must accompany the Special Assessment or Delinquent Fees submission to the County Treasurer.

  2. Special Assessments and Delinquent Fees must be certified to the County Treasurer no later than the end of business on December 18.  The Treasurer will only accept certification from December 1st through December 18th(the deadline) for inclusion with tax rolls for the collection in the coming year.

  3. Once the assessment has been submitted to the County Treasurer, no collection should be accepted by the entity placing the lien. We may require the entity to pay the fee should we be asked to remove a lien once it has been turned over to our office.

  4. Special assessments and delinquent fees will be included on the tax roll for the ensuing year and collected in the same manner and at the payment dates as the ad valorem tax.

  5. Only assessments of $150.00 or more per account (special districts accounts must be at least six months delinquent) will be accepted for certification and collected by the County Treasurer; there is no minimum for municipalities.

  6. Assessments and delinquent fees must end in a number evenly divisible by two to accommodate half payments.

  7. Certifications of the assessments or delinquent fees should be submitted on a spreadsheet with the following information:

  • Name of district, address, contact name, and phone number on the top

  • Schedule number

  • Parcel number

  • Owner name and current mailing address

  • Full legal description and situs address

  • Type of assessment

  • Period of delinquency

  • Dollar amount of assessment or delinquent fees for each schedule

8. Disbursement of collections will occur no later than the 10th of the following month via check or       wire transfer to the entity’s bank account.

9. Detailed collection reports will be provided monthly by the Treasurer’s Office.

 10.  All unpaid assessments will be offered for sale at the annual Treasurer’s tax lien sale held in    November of each year.

Fees for Collection

Cities and Towns/Municipalities

  • A 10% collection fee (retained by the Treasurer) is added to the certified amount due from the property owner..

  • Fees: C.R.S. 30-1-102; Collection Authority: C.R.S. 31-20-105, 106

Special Districts

  • Accounts must be six months delinquent.

  • A minimum charge of $150.00 must be certified for collection.

  • A 30% collection fee (retained by the Treasurer) is added to the certified amount.

  • Fees: C.R.S. 32-1-1101