Colorado Code
Part 5 - County Public Improvement District Act
§ 30-20-517. County Officers to Levy and Collect Taxes - Liens

It is the duty of the governing body to levy the taxes certified to it, as provided in this part 5. It is the duty of all officials charged with the duty of collecting taxes to collect and enforce such taxes at the time, 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 5, together with the penalties for default in payment thereof, and all costs of collecting same, shall constitute a lien, until paid, on and against the property taxed, as in the case of other general taxes.
Source: L. 68: p. 167, § 16. C.R.S. 1963: § 36-25-16.

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