A landowner aggrieved at the amount of the assessment against the landowner's land may bring an action in the district court of the county in which the land is situated to test the validity of the assessment or to enjoin its collection, but such action must be brought within thirty days after the assessment is made and the copy of the resolution of the board is mailed as provided in section 35-72-105 and cannot be brought thereafter.
Source: L. 54, 2nd Ex. Sess.: p. 24, § 6. CRS 53: § 128-3-6. C.R.S. 1963: § 128-3-6. L. 83: Entire section amended, p. 1378, § 7, effective May 12. L. 2025: Entire section amended, (HB 25-1084), ch. 24, p. 146, § 180, effective August 6.
ANNOTATION
Assessment not fixed until period for landowner to be heard has expired. This section fixes the time (30 days) within which, and the place (district court) where an aggrieved landowner may bring an action for the purpose of contesting the validity of an assessment after the same has been extended on the assessment rolls: The assessment does not become irrevocably fixed until the time for the landowner's opportunity to be heard thereon by an action brought in the district court has expired. Oberst v. Mays, 148 Colo. 285, 365 P.2d 902 (1961).