§ 37-45-128 — Officers levy and collect taxes and assessments

It is the duty
of the officer or body having authority to levy taxes within each county, city and
county, or town to levy the taxes and special assessments as provided in this
article, and it is the duty of all county or city and county officials charged with the
duty of collecting taxes to collect such taxes and special assessments in the time,
form, and manner and with like interest and penalties as county or city and county
taxes are collected and, when collected, to pay the same to the district ordering its
levy or collection, and the payment of such collections shall be made through the
secretary of the district and paid into the depository thereof to the credit of the
district. All taxes and assessments made under this article together with all
interest thereon and penalties for default in payment thereof, and all costs in
collecting the same, until paid, shall constitute a perpetual lien on a parity with the
tax lien of general, state, county, city, town, or school taxes, and no sale of such
property to enforce any general, state, county, city, town, or school tax or other
liens shall extinguish the perpetual lien of such taxes and assessments.

Legislative History

Source: L. 37: p. 1344, � 22. CSA: C. 173B, � 36. CRS 53: � 149-6-23. C.R.S. 1963: � 150-5-23.