Colorado § 32-11-304 - Levying and collecting taxes.
Full text of Colorado Colorado Revised Statutes § 32-11-304 — Levying and collecting taxes., with citation guidance and answers to common questions.
§ 32-11-304. Levying and collecting taxes.
(1) The body having authority to levy taxes within each county in which the district is situate shall levy the taxes provided in section 32-11-217 (1)(c) and (1)(d), and elsewhere in this article.
(2) All officials charged with the duty of collecting taxes shall collect such taxes levied by the district at the time and in the form and manner and with like interest and penalties as other taxes are collected and, when collected, shall pay the same to the district.
(3) The payment of such collection shall be made monthly to the treasurer of the district and paid into the depository thereof to the credit of the district.
(4) All taxes levied under this article, 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 taxes.
Source: L. 69: p. 758, § 29. C.R.S. 1963: § 89-21-29.
Cross references: For collection of taxes, see article 10 of title 39; for enforcement of tax liens, see article 20 of title 39.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-11-304
What does Colorado Revised Statutes § 32-11-304 cover?
Section 32-11-304 ("Levying and collecting taxes.") 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 § 32-11-304?
A common citation format is "Colorado Revised Statutes § 32-11-304" (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 § 32-11-304 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.