What is the most common type of Special Assessment Lien?
A significant portion of special assessments are for road and/or water or sewer improvements. These special assessments are often billed in installments of 10-20 years. In addition, there are special assessments for delinquent utility billings, such as overdue water and sanitation bills and overdue weed control bills. These particular assessments are billed as single installment special assessments. We have several taxing authorities that submit special assessments for collection. Among them are the Town of Berthoud, the Town of Wellington, the City of Loveland, Spring Canyon Water and Sanitation District and the Larimer County Engineering department. These authorities submit a variety of special assessments to the county for collection.