Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-10-101 Collection of taxes
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(1) Upon receipt of the tax list and warrant from the assessor, the treasurer shall proceed to collect the taxes therein levied, and such tax list and warrant shall be his authority and justification against any illegality in procedure prior to his receiving the same. (2) (a) (I)…
Colo. Rev. Stat. § 39-10-102 When taxes payable
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(1) (a) Repealed. (b) (I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year. (II) This paragraph (b) is ef…
Colo. Rev. Stat. § 39-10-103 Tax statement
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(1) (a) As soon as practicable after January 1, the treasurer shall, at the treasurer's discretion, mail or send electronic notification to each person whose name appears on the tax list and warrant a statement or true and actual notice of electronic statement availability, as ap…
Colo. Rev. Stat. § 39-10-105 Receipt for taxes
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(1) Upon request of an individual taxpayer or the taxpayer's agent, the treasurer shall issue and shall mail, if additionally requested, a receipt for each payment of taxes received, which shall state the amount of taxes paid and any delinquent interest thereon, the year or porti…
Colo. Rev. Stat. § 39-10-106 Payment of taxes on fractional interests in lands
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(1) Where oil, gas, or other hydrocarbon wells or fields belonging to multiple owners are operated as a unit, the owner of each fractional interest in such units shall be liable for the same proportion of the tax levied against the total unit that his net taxable revenues receive…
Colo. Rev. Stat. § 39-10-107 Apportionment of taxes, delinquent interest - payment
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(1) (a) Notwithstanding any other provision of law, all taxes collected by the treasurer shall be apportioned, credited, and distributed to the county and the several towns, cities, school districts, and special districts within the county on the tenth day of each month for all t…
Colo. Rev. Stat. § 39-10-108 Treasurer responsible for state tax levies. (Repealed)
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Source: L. 64: R&RE, p. 719, � 1. C.R.S. 1963: � 137-10-8. L. 2015: Entire section repealed, (SB 15-264), ch. 259, p. 967, � 89, effective August 5.
Colo. Rev. Stat. § 39-10-109 Delinquent tax list - notice
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(1) Repealed. (2) (a) As soon as practicable after June 15, the treasurer shall prepare a list of all persons delinquent in the payment of taxes on personal property and shall notify each such person by mail of the amount of delinquent personal property taxes and delinquent inter…
Colo. Rev. Stat. § 39-10-110 Publication of delinquent taxes
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During the month of September, the treasurer shall publish for one time only in a newspaper published in his county a notice listing the names and addresses of all persons whose taxes on personal property are unpaid and delinquent, with the amount of such taxes and delinquent int…
Colo. Rev. Stat. § 39-10-110.5 Partial payment of delinquent personal property taxes
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(1) Notwithstanding any other provision of law to the contrary, the treasurer may accept partial payments for delinquent personal property taxes so long as the owner of the personal property has entered into a written payment plan with the treasurer. The payment plan shall specif…
Colo. Rev. Stat. § 39-10-111 Distraint, sale of personal property
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(1) (a) At any time after the first day of October, the treasurer shall enforce collection of delinquent taxes on personal property by commencing a court action for collection or employing a collection agency as provided in section 39-10-112 or by distraining, seizing, and sellin…
Colo. Rev. Stat. § 39-10-111.5 Distraint - sale - redemption - mobile homes
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(1) This section applies to the collection of delinquent taxes on mobile homes for which a certificate of title has been issued pursuant to part 1 of article 29 of title 38 and that does not have a certificate of permanent location pursuant to section 38-29-202. For purposes of t…
Colo. Rev. Stat. § 39-10-112 Action to collect unpaid taxes
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(1) (a) In order to collect delinquent personal property taxes and any delinquent interest thereon, the treasurer may, at the treasurer's option, sue the owner of the personal property in any court in the treasurer's county having jurisdiction, enter into a contract to employ the…
Colo. Rev. Stat. § 39-10-113 Removal or transfer of personal property - collection of taxes
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(1) (a) If at any time after the lien of general taxes has attached the treasurer believes for any reason that any taxable personal property may be removed from the county or may be dissipated or distributed, so that taxes to be levied for the current year may not be collectible,…
Colo. Rev. Stat. § 39-10-114 Abatement - cancellation of taxes
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(1) (a) (I) (A) Except as otherwise provided in subsections (1)(a)(I)(D) and (1)(a)(I)(E) of this section, if taxes have been levied erroneously or illegally, whether due to erroneous valuation for assessment, irregularity in levying, clerical error, or overvaluation, the treasur…
Colo. Rev. Stat. § 39-10-114.5 Decision - review - judicial review
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(1) If the board of county commissioners, pursuant to section 39-10-114 (1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pur…
Colo. Rev. Stat. § 39-10-115 Certificate of taxes due
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(1) Upon request, the treasurer shall certify in writing the full amount of taxes due upon any parcel of real property or mobile home in his or her county, and all outstanding sales for unpaid taxes as shown by the records of his or her office or the records of the department of …
Colo. Rev. Stat. § 39-10-116 Civil penalty for checks not paid upon presentment
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The treasurer shall assess a penalty up to the amount authorized in section 13-21-109 (1)(b), C.R.S., against any person who issues a check to the treasurer in payment of taxes, interest, fees, or other charges collectible by the treasurer that is not paid upon its presentment. T…