Colorado Code § 34-51-118

Collection of taxes. Such levy shall be certified by the clerk under the seal
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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.

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