§ 32-11-304 — Levying and collecting taxes

(1) The body having authority to
levy taxes within each county in which the district is situate shall levy the taxes
provided in section 32-11-217 (1)(c) and (1)(d), and elsewhere in this article.

(2) All officials charged with the duty of collecting taxes shall collect such
taxes levied by the district at the time and in the form and manner and with like
interest and penalties as other taxes are collected and, when collected, shall pay
the same to the district.

(3) The payment of such collection shall be made monthly to the treasurer of
the district and paid into the depository thereof to the credit of the district.

(4) All taxes levied under this article, 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 taxes.

Legislative History

Source: L. 69: p. 758, � 29. C.R.S. 1963: � 89-21-29.