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2018 Colorado Revised Statutes
Title 31 - Government - Municipal
Powers and Functions of Cities and Towns
Article 20 - Taxation and Finance
Part 1 - Taxation and Assessment Collection
§ 31-20-105. Municipality may certify delinquent charges
Universal Citation: CO Rev Stat ยง 31-20-105 (2018)
Any municipality, in addition to the means provided by law, if by ordinance it so elects, may cause any or all delinquent charges, assessments, or taxes made or levied to be certified to the treasurer of the county and be collected and paid over by the treasurer of the county in the same manner as taxes are authorized to be by this title.
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