The county treasurer of each county shall be, by virtue of his office, collector of taxes therein, and shall perform such duties in that regard as are prescribed by law.
Source: G.L. § 535. G.S. § 639. R.S. 08: § 1329. C.L. § 8804. CSA: C. 45, § 151. CRS 53: § 35-7-15. C.R.S. 1963: § 35-7-15.
ANNOTATION
Statutes outlining the steps to be taken by county treasurers to obtain the amount of taxes levied are very comprehensive and detailed. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).
Since the general assembly has exclusive jurisdiction over tax matters, county treasurers may exercise only such powers as have been delegated to them. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).
The county treasurer and the assessor in whom the power of assessment and collection of taxes is confided must be qualified electors of their respective counties and take the statutory oath of office, because they are given the power to discover, and furnished with facilities to bring to light, omitted assessable property. Chase v. Bd. of Comm'rs, 37 Colo. 268, 86 P. 1011, 11 Ann. Cas. 483 (1906).