2016 Colorado Revised Statutes
Title 31 - Government - Municipal
Powers and Functions of Cities and Towns
Article 25 - Public Improvements
Part 6 - Improvement Districts in Municipalities (1949 Act)
§ 31-25-615. County officers to levy and collect taxes - lien

It is the duty of the body having authority to levy taxes within such county to levy the taxes certified to it as provided in this part 6. It is the duty of all officials charged with the duty of collecting taxes to collect and enforce 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 ordering its levy and collection. The payment of such collections shall be made monthly to the treasurer of the district and paid into the depository thereof to the credit of the district. All taxes levied under this part 6, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same shall constitute a lien, until paid, on and against the property taxed, and such lien shall be a lien as for all other general taxes.