§ 32-4-511 — Levy and collection of taxes

(1) It is the duty of the body having
authority to levy taxes within each county to levy the taxes provided in this part 5. 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 general ad valorem taxes are collected and when collected to pay the same
to the district or municipality ordering its levy and collection. The payment of such
collection shall be made monthly to the treasurer of the district or municipality
levying the tax and be paid into the depository thereof to the credit of such district
or municipality. All general ad valorem taxes levied under this part 5, 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
ad valorem taxes.

(2) If the general ad valorem taxes levied are not paid, then delinquent real
property shall be sold at the regular tax sale for the payment of said taxes, interest,
and penalties, in the manner provided by the statutes of the state of Colorado for
selling real property for the nonpayment of general taxes. If there are no bids at
said tax sale for the property so offered, said property shall be struck off to the
county, and the county shall account to the district or municipality to which the tax
is due in the same manner as provided by law for accounting for school, town, and
city taxes. Delinquent personal property shall be distrained and sold as provided by
law.

Legislative History

Source: L. 60: p. 173, � 7. CRS 53: � 89-15-7. L. 62: p. 194, � 6. C.R.S. 1963: � 89-15-7.