Colo. Rev. Stat. § 32-1-1202
It is the duty of the body having authority to levy taxes within each county to levy the taxes provided by section 32-1-1201(1) and (2). It is the duty of all officials charged with the duty of collecting taxes to collect such taxes at the time and in the form and manner and with like interest and penalties as other taxes are collected and when collected to pay the same to the special district ordering the levy and collection. The payment of such collections shall be made monthly to the treasurer of the special district or paid into the depository thereof to the credit of the special district. All taxes levied under this part 12, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same shall constitute, until paid, a perpetual lien on and against the property taxed, and such lien shall be on a parity with the tax lien of other general taxes.
C.R.S. § 32-1-1202
The provisions of this section are similar to provisions of several former sections as they existed prior to 1981.