No informality in complying with the requirements of section 39-5-129 shall render any proceedings for the collection of taxes invalid. The assessor shall take the receipt of the treasurer for the tax warrant, and such warrant shall be full and complete authority for the treasurer to collect all taxes therein set forth.
Source: L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-30.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Technical objections, without merit, shall not interfere with collection of the public revenue, as the assessor or treasurer may correct any defect in form on the assessment list or tax roll. Haley v. Elliott, 20 Colo. 379, 38 P. 771 (1894).
Defective description of realty does not affect tax on personalty. Where, in an assessment roll, there is a defective description of the realty, the validity of the tax against the personalty is not necessarily affected. Haley v. Elliott, 20 Colo. 379, 38 P. 771 (1894).
This section does not obviate necessity of notice required by § 39-5-122. Gale v. Statler, 47 Colo. 72, 105 P. 858 (1909).