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.
Source: L. 75: Entire title R&RE, p. 1127, § 1, effective July 1.
Editor's note: This section is similar to former § 31-20-105 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