The primary function of the County Treasurer is the collection and distribution of property taxes in compliance with Colorado Statutes.
In the State of Colorado, property taxes are collected in arrears.
The property tax lien attaches to the property on January 1 of the tax year and becomes payable on January 1 of the following year.
It is the property that secures the tax lien. The lien follows the property, not the owner, until paid in full.