Colorado § 31-25-615 - County officers to levy and collect taxes - lien.
Full text of Colorado Colorado Revised Statutes § 31-25-615 — County officers to levy and collect taxes - lien., with citation guidance and answers to common questions.
§ 31-25-615. County officers to levy and collect taxes - lien.
It is the duty of the body having authority to levy taxes within such county to levy the taxes certified to it as provided in this part 6. It is the duty of all officials charged with the duty of collecting taxes to collect and enforce 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 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 6, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same shall constitute a lien, until paid, on and against the property taxed, and such lien shall be a lien as for all other general taxes.
Source: L. 75: Entire title R&RE, p. 1207, § 1, effective July 1.
Editor's note: This section is similar to former § 31-25-615 as it existed prior to 1975.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 31-25-615
What does Colorado Revised Statutes § 31-25-615 cover?
Section 31-25-615 ("County officers to levy and collect taxes - lien.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 31-25-615?
A common citation format is "Colorado Revised Statutes § 31-25-615" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 31-25-615 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.