§ 31-25-1216 — County officers to levy and collect taxes - lien

Colorado § 31-25-1216

• Jurisdiction: Colorado
• Title 31: Government
• Art.: Public Improvements

Text

It is the duty of
the body having authority to levy taxes within such county to levy the taxes
certified to it as provided in this part 12. It is the duty of all officials charged with
the duty of collecting taxes to collect and enforce 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 ordering its levy and collection.
The payment of such collections shall be made monthly to the treasurer of the
district and paid into the depository thereof to the credit of the district. All taxes
levied under this part 12, together with interest thereon and penalties for default in
payment thereof, and all costs of collecting the same shall constitute a lien, until
paid, on and against the property taxed, and such lien shall be considered the same
type of lien as that for all other general taxes.

Legislative History

Source: L. 88: Entire part added, p. 1138, � 1, effective May 6.