C.R.S. § 31-15-704: Collection of assessments.

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.