C.R.S. § 31-25-526: Collection of assessment payments - by municipal treasurer - by county treasurer.

(1) The governing body may, by ordinance, direct the municipal treasurer to collect any amount payable as an assessment pursuant to this part 5 or authorize the municipal treasurer or other appropriate municipal official to enter into contracts with third parties for assistance in the administration and collection of assessments. If the governing body does not direct, by ordinance, that assessment payments be collected by the municipal treasurer, then such payments shall be collected by the county treasurer.

(2) All collections made by the county treasurer upon an assessment roll in any calendar month shall be accounted for and paid over to the municipal treasurer on or before the tenth day of the next succeeding calendar month, with separate statements for all such collections for each improvement.