It is the duty of the officer or body having authority to levy taxes within each county, city and county, or town to levy the taxes and special assessments as provided in this article, and it is the duty of all county or city and county officials charged with the duty of collecting taxes to collect such taxes and special assessments in the time, form, and manner and with like interest and penalties as county or city and county taxes are collected and, when collected, to pay the same to the district ordering its levy or collection, and the payment of such collections shall be made through the secretary of the district and paid into the depository thereof to the credit of the district. All taxes and assessments made under this article together with all interest thereon and penalties for default in payment thereof, and all costs in collecting the same, until paid, shall constitute a perpetual lien on a parity with the tax lien of general, state, county, city, town, or school taxes, and no sale of such property to enforce any general, state, county, city, town, or school tax or other liens shall extinguish the perpetual lien of such taxes and assessments.
Source: L. 37: p. 1344, § 22. CSA: C. 173B, § 36. CRS 53: § 149-6-23. C.R.S. 1963: § 150-5-23.
Structure Colorado Code
Title 37 - Water and Irrigation
Article 45 - Water Conservancy Districts
§ 37-45-102. Legislative Declaration
§ 37-45-104. Name of District - Bonds
§ 37-45-105. Liberal Construction
§ 37-45-106. Constitutional Construction Clause
§ 37-45-107. Repeal - Saving Clause
§ 37-45-108. Jurisdiction of District Courts
§ 37-45-110. Bond of Petitioners
§ 37-45-111. Notice of Hearing on Petition
§ 37-45-112. Protests and Hearings on Petitions
§ 37-45-113. Provisions for Filing and Recording Decree of Incorporation
§ 37-45-114. Appointment of Board of Directors
§ 37-45-115. Organization of the Board of Directors
§ 37-45-116. Meetings and Records
§ 37-45-117. Employment of Agents
§ 37-45-119. Power to Acquire Rights-of-Way
§ 37-45-121. Classification of Taxes and Assessments - Powers
§ 37-45-122. Levy and Collection Under Class A
§ 37-45-123. Levy and Collection Under Class B
§ 37-45-124. Levy and Collection Under Class C
§ 37-45-125. Levy and Collection Under Class D
§ 37-45-126. Levies Cover Defaults and Deficiencies
§ 37-45-127. Objections to Assessments - Appeal
§ 37-45-128. Officers Levy and Collect Taxes and Assessments
§ 37-45-129. Sale for Delinquencies
§ 37-45-131. Sale of Water by Contract
§ 37-45-132. Contracts - Security - Enforcement
§ 37-45-134. Additional Powers
§ 37-45-135. Allotment of Water to Disabled Landowner or Administrator
§ 37-45-136. Inclusion of Lands
§ 37-45-137. Exclusion of Lands
§ 37-45-138. Board to Execute Contracts - Issue Bonds
§ 37-45-139. Contracts - Submission to Electors
§ 37-45-140. Publication of Call
§ 37-45-141. Conduct of Election
§ 37-45-142. Bond Elections - Subsequent Elections
§ 37-45-143. Confirmation of Contract Proceedings
§ 37-45-144. Correction of Faulty Notices
§ 37-45-146. Dissolution of Districts
§ 37-45-147. Election for Dissolution - Petition or Resolution Filed
§ 37-45-148. Notice of Election
§ 37-45-149. Objections to Resolution or Petition
§ 37-45-150. Election Procedure - Ballot
§ 37-45-151. Majority Vote Determines Question
§ 37-45-152. Winding Up and Dissolution - Order Entered
§ 37-45-153. Validation and Recreation of Water Conservancy Districts