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Colo. Rev. Stat. § 37-26-112

Collection and record of assessment

Colorado · Colorado Revised Statutes Title 37 — Water and Irrigation · Status: effective

Taxation
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Colo. Rev. Stat. § 37-26-112, Collection and record of assessment, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2315795
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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.