Colorado § 32-1-1202 - County officers to levy and collect - lien.
Full text of Colorado Colorado Revised Statutes § 32-1-1202 — County officers to levy and collect - lien., with citation guidance and answers to common questions.
§ 32-1-1202. County officers to levy and collect - lien.
It is the duty of the body having authority to levy taxes within each county to levy the taxes provided by section 32-1-1201 (1) and (2). It is the duty of all officials charged with the duty of collecting taxes to collect 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 special district ordering the levy and collection. The payment of such collections shall be made monthly to the treasurer of the special district or paid into the depository thereof to the credit of the special district. All taxes levied under this part 12, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same shall constitute, until paid, a perpetual lien on and against the property taxed, and such lien shall be on a parity with the tax lien of other general taxes.
Source: L. 81: Entire article R&RE, p. 1608, § 1, effective July 1.
Editor's note: The provisions of this section are similar to provisions of several former sections as they existed prior to 1981. For a detailed comparison, see the comparative tables located in the back of the index.
ANNOTATION
The mere existence of a water and sanitation district and the prospect of taxes in the future was not a lien, encumbrance, or defect on the title to property. Edwards v. St. Paul Title Co., 39 Colo. App. 235, 563 P.2d 979 (1977) (decided under former § 32-4-117).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-1-1202
What does Colorado Revised Statutes § 32-1-1202 cover?
Section 32-1-1202 ("County officers to levy and collect - 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 § 32-1-1202?
A common citation format is "Colorado Revised Statutes § 32-1-1202" (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 § 32-1-1202 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.