Colorado § 34-51-118 - Collection of taxes.
Full text of Colorado Colorado Revised Statutes § 34-51-118 — Collection of taxes., with citation guidance and answers to common questions.
§ 34-51-118. Collection of taxes.
Such levy shall be certified by the clerk under the seal of the district, to the county assessor, and shall be extended upon his books and collected in all respects as provided for the collection of other taxes in the county in which the district is situate. The general revenue laws of this state for the assessment, levying, and collection of taxes, and providing for relief to the taxpayer in cases of erroneous, double, or illegal assessments, except as modified in this section, shall be applicable for the purposes of this article, including the enforcement of penalties and forfeitures for delinquent taxes, except that the duties and functions vested by law in county boards of equalization in reference to general taxes shall be exercised in the case of all taxes levied and collected under this article by the respective boards of supervisors of the various mine drainage districts that may be authorized under this article.
Source: L. 11: p. 512, § 20. C.L. § 3342. CSA: C. 110, § 235. CRS 53: § 92-28-20. C.R.S. 1963: § 92-28-20.
Cross references: For general revenue taxation, see title 39.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 34-51-118
What does Colorado Revised Statutes § 34-51-118 cover?
Section 34-51-118 ("Collection of 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 § 34-51-118?
A common citation format is "Colorado Revised Statutes § 34-51-118" (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 § 34-51-118 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.