{"data":{"id":"us-co/c.r.s.-37-44-137","jurisdiction":"us-co","citation":"C.R.S. § 37-44-137","heading":"Collection of assessments.","body":"The revenue laws of this state for the assessment and collection of taxes on real estate for county purposes, except as modified by this article, shall be effective for the purposes of this article, including the enforcement of penalties and forfeitures for delinquent taxes.","path":["Title 37 - WATER AND IRRIGATION","Article 44 - Internal Improvement Districts Law of 1923"],"source_url":"https://olls.info/crs/crs2026-title-37.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"f3214034cd703450f44c3c960a07f0c5d81144d6aab025b53f2bcb473081a38a","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-37-44-136","next":"us-co/c.r.s.-37-44-138"},"notice":"GroundRules: Original legal text. Not legal advice."}