Assessment and collection
C.R.S. § 31-21-405
in effect31-21-405. Assessment and collection. 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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-31.docx#31-21-405Fetched: 10/6/2026
