§ 37-46-126.5 — County to levy and collect

Colorado § 37-46-126.5

• Jurisdiction: Colorado
• Title 37: Water and
• Art.: Colorado River Water Conservation District

Text

(1) The body having authority to
levy taxes within each county in which the district is situate wholly or in part if it
levies taxes to pay expenses or to retire and pay indebtedness incurred by contract
other than the issuance of bonds, or both to pay such expenses and to retire and
pay such indebtedness, and each county in which a subdistrict is situate wholly or in
part if it levies taxes pursuant to sections 37-46-126 (1) and 37-46-126.2 to 37-46-126.4, shall levy the taxes provided in this article.

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

(3) The payment of such collection shall be made on or before the tenth day
of the next succeeding calendar month to the treasurer of the district or subdistrict
levying the taxes and paid into the depository thereof to the credit of such district
or subdistrict.

(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 general ad valorem taxes.

Legislative History

Source: L. 79: Entire section added, p. 1359, � 6, effective May 31.