§ 23-61.5-202 — County officers to levy and collect - lien

Colorado § 23-61.5-202

• Jurisdiction: Colorado
• Title 23: Postsecondary Education
• Art.: Area Vocational Districts

Text

It is the duty of the
body having authority to levy taxes within each county to levy the taxes provided by
section 23-61.5-201. It is the duty of all officials charged with the duty of collecting
taxes to collect such taxes at the time and in the form and manner and with like
interest and penalties as other taxes are collected and when collected to pay the
same to the district. The payment of such collections shall be made monthly to the
treasurer of the district. All taxes levied under this part 2, together with interest
thereon and penalties for default in payment thereof, and all costs of collecting the
same shall constitute, until paid, a perpetual lien on and against the property taxed,
and such lien shall be on a parity with the tax lien of other general taxes.

Legislative History

Source: L. 83: Entire article added, p. 817, � 1, effective June 1.