§ 34-51-118 — Collection of taxes

Such levy shall be certified by the clerk
under the seal of the district, to the county assessor, and shall be extended upon
his books and collected in all respects as provided for the collection of other taxes
in the county in which the district is situate. The general revenue laws of this state
for the assessment, levying, and collection of taxes, and providing for relief to the
taxpayer in cases of erroneous, double, or illegal assessments, except as modified
in this section, shall be applicable for the purposes of this article, including the
enforcement of penalties and forfeitures for delinquent taxes, except that the
duties and functions vested by law in county boards of equalization in reference to
general taxes shall be exercised in the case of all taxes levied and collected under
this article by the respective boards of supervisors of the various mine drainage
districts that may be authorized under this article.

Legislative History

Source: L. 11: p. 512, � 20. C.L. � 3342. CSA: C. 110, � 235. CRS 53: � 92-28-20. C.R.S. 1963: � 92-28-20.