§ 32-9-122 — Levying and collecting taxes - lien

It is the duty of the body
having authority to levy taxes within each county or city and county of the district
to levy the taxes provided in sections 32-9-120 and 32-9-121. 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
collection shall be made as soon as practical after collection to the treasurer of the
district and paid into the depository thereof to the credit of the district. 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. 721, � 1. C.R.S. 1963: � 89-20-21.