Section 32-11-304 - Levying and collecting taxes(1) The body having authority to levy taxes within each county in which the district is situate shall levy the taxes provided in section 32-11-217 (1)(c) and (1)(d), and elsewhere in this article.(2) All officials charged with the duty of collecting taxes shall collect such taxes levied by the district at the time and in the form and manner and with like interest and penalties as other taxes are collected and, when collected, shall pay the same to the district.(3) The payment of such collection shall be made monthly to the treasurer of the district and paid into the depository thereof to the credit of the district.(4) All taxes levied under this article, 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 taxes.L. 69: p. 758, § 29. C.R.S. 1963: § 89-21-29. For collection of taxes, see article 10 of title 39 ; for enforcement of tax liens, see article 20 of title 39 .