Colorado Code § 37-26-112

Collection and record of assessment
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The county treasurer shall collect said
assessments at the time of and simultaneously with the collection of general taxes, but the
property owner may pay the general and school taxes separately from the drainage district
assessments. The county treasurer shall keep a separate record of principal and interest
payments. Assessments for interest shall not be construed to be part of the cost of construction or
a charge against any benefits theretofore appraised.

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