§ 30-20-616. Payment in full - assessment roll returned - payment of share

CO Rev Stat § 30-20-616 (2018) (N/A)
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(1) Except for a district formed for the purposes authorized in section 30-20-603 (11.5), as to which the assessments shall be paid pursuant to the contracts and agreements entered into by the owner of the assessed property, payment may be made to the county treasurer at any time within thirty days after the effective date of the assessing resolution. At the expiration of said thirty-day period, the county treasurer shall return the local assessment roll to the county clerk and recorder, therein showing all payments made thereon, with the date of each payment. The county clerk and recorder shall certify the roll under the seal of the county and deliver it to the county treasurer, with the clerk's warrant for the collection of the same. The county treasurer shall provide a receipt for the roll, and all such rolls shall be numbered for convenient reference.

(2) The owner of any divided or undivided interest in the property assessed may pay his share of any assessment, upon producing evidence of the extent of his interest, satisfactory to the treasurer having the roll in charge; but the assessment lien shall remain on the entire property assessed until the entire assessment is paid, except as otherwise provided pursuant to section 30-20-610.