Colo. Rev. Stat. § 31-15-704
Current through Chapter 519 of the 2024 Legislative Session and Chapter 2 of the 2024 First Extraordinary Session
When the cost of any improvement provided for in sections 31-15-702(1)(b) and 31-15-703 is assessed against the owners of adjacent or abutting property and the assessment is not paid within thirty days, the clerk shall certify said assessment to the treasurer of the county who shall extend said assessment upon his tax roll and collect it in the same manner as other taxes assessed upon said property.
C.R.S. § 31-15-704
This section is similar to former § 31-15-303 as it existed prior to 1975.