§ 23-61.5-202. County officers to levy and collect - lien

CO Rev Stat § 23-61.5-202 (2018) (N/A)
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It is the duty of the body having authority to levy taxes within each county to levy the taxes provided by section 23-61.5-201. It is the duty of all officials charged with the duty of collecting taxes to collect 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. The payment of such collections shall be made monthly to the treasurer of the district. All taxes levied under this part 2, 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 taxes.