Colorado Revised Statutes Title 29. Government Local § 29-4-226. Exemption from special assessments

(1) Except as otherwise provided in subsection (2) of this section, the following are exempt from the payment of any special assessments to the state, any county, city and county, municipality, or other political subdivision of the state:

(2) The exemptions from the payment of special assessments set forth in subsection (1) of this section do not preclude a housing authority, the owner of property that is leased to or from a housing authority, or an entity in which an authority has an ownership interest from voluntarily applying to include its eligible real property, as defined in section 32-20-103(4), into the boundaries of the Colorado new energy improvement district created in section 32-20-104(1) and accepting the levying by the district of a special assessment, as defined in section 32-20-103(14), against the eligible real property.