Colorado Code § 31-25-1216

County officers to levy and collect taxes - lien
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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 12. 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
12, 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 considered the same type of lien as that for all other general taxes.

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