It is the duty of the county assessor, when the assessment roll is prepared each year for the extension of the taxes, to extend the municipal tax upon the tax list in the same manner as other taxes are extended, carrying said municipal tax into the general total of all taxes for the year, and to include said municipal taxes in his general warrant to the county treasurer for collection.
Source: L. 75: Entire title R&RE, p. 1127, § 1, effective July 1.
Editor's note: This section is similar to former § 31-20-104 as it existed prior to 1975.
Structure Colorado Code
Title 31 - Government - Municipal
Article 20 - Taxation and Finance
Part 1 - Taxation and Assessment Collection
§ 31-20-101. Power to Levy Taxes - on What Property
§ 31-20-101.3. Incentives for Installation of Renewable Energy Fixtures - Definitions
§ 31-20-102. Assessor to Designate Property
§ 31-20-103. Committee to Appear Before Board of Equalization
§ 31-20-104. Assessor to Extend Taxes - Warrant
§ 31-20-105. Municipality May Certify Delinquent Charges
§ 31-20-106. County Treasurer to Collect Municipal Taxes - Liens - Publication