Assessment and collection

Colo. Rev. Stat. § 31-21-405, under PAYMENT BY TAX LEVY ON PETITION OF ELECTORS.

Colo. Rev. Stat. § 31-21-405

Said taxes shall be certified, levied, assessed, and collected in the same manner and shall be subject to the same penalties as general taxes.

Source: L. 75: Entire title R&RE, p. 1143, § 1, effective July 1.