Title 31, Government - Municipal
0 chapters · 923 sections in this title.
Colo. Rev. Stat. § 31-20-101 Power to levy taxes - on what property
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The governing body of any municipality has the power to levy taxes, the same kinds and classes, upon taxable property, real, personal, and mixed, within the municipal limits as are subject to taxation for state or county purposes in accordance with the laws of this state. Source:…
Colo. Rev. Stat. § 31-20-102 Assessor to designate property
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It is the duty of the county assessor each year, in making his return, to designate the property situated within the limits of any municipality in such county. Source: L. 75: Entire title R&RE, p. 1127, � 1, effective July 1. Editor's note: This section is similar to former � 31-…
Colo. Rev. Stat. § 31-20-103 Committee to appear before board of equalization
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Any governing body of any municipality has the authority to appoint a committee from its members to appear before the board of county commissioners, sitting as a board of equalization, and to recommend to said board such amendments and additions to or changes in the assessment ma…
Colo. Rev. Stat. § 31-20-104 Assessor to extend taxes - warrant
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It is the duty of the county assessor, when the assessment roll is prepared each year for the extension of the taxes, to extend the municipal tax upon the tax list in the same manner as other taxes are extended, carrying said municipal tax into the general total of all taxes for …
Colo. Rev. Stat. § 31-20-105 Municipality may certify delinquent charges
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Any municipality, in addition to the means provided by law, if by ordinance it so elects, may cause any or all delinquent charges, assessments, or taxes made or levied to be certified to the treasurer of the county and be collected and paid over by the treasurer of the county in …
Colo. Rev. Stat. § 31-20-106 County treasurer to collect municipal taxes - liens - publication
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(1) (a) It is the duty of the treasurer of said county and he is authorized to collect the municipal taxes in the same manner and at the same time as other taxes upon the same tax list are collected. The expense of construction and repair of sidewalks, streets, paving of streets,…
Colo. Rev. Stat. § 31-20-107 Municipality to pay share of county expenses
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The governing body of said municipality shall make in each year such allowance to be paid out of the general fund to the county as shall be a reasonable and just compensation for the extra labor imposed by this part 1 and shall also make an allowance, to be paid out of the genera…
Colo. Rev. Stat. § 31-20-201 Fiscal procedures - budgeting - appropriations
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The provisions of part 1 of article 1 of title 29, C.R.S., shall govern fiscal procedures, budgeting, and appropriations of towns and cities organized under this title. Source: L. 75: Entire title R&RE, p. 1129, � 1, effective July 1. Editor's note: This section is similar to for…
Colo. Rev. Stat. § 31-20-202 Publication - penalty
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(1) It is the duty of the governing body of each city and town, except cities over ten thousand population, those operating under special charters, and those which have determined by election pursuant to subsection (1.5) of this section not to publish, to publish such of their pr…
Colo. Rev. Stat. § 31-20-301 Bond of treasurer - waiver - duties
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(1) The treasurer shall give a bond to the city or town in its corporate name with good and sufficient sureties, to be approved by vote of the governing body in such sum as it requires, conditioned on the faithful performance of his duties as treasurer of such city or town so lon…
Colo. Rev. Stat. § 31-20-302 Penalty for using municipal funds
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The treasurer is expressly prohibited from using, either directly or indirectly, the municipal money or warrants in his custody and keeping them for his own use or benefit or that of any other person. Any violation of this provision shall subject him to immediate removal from off…
Colo. Rev. Stat. § 31-20-303 Deposits - investments - interest - no liability
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(1) (a) As used in this subsection (1), the term resolution means a written resolution duly adopted by a majority vote of the governing body, which vote is entered in its minutes. (b) Subject to the requirements of part 6 of article 75 of title 24, C.R.S., in all cities and towns…
Colo. Rev. Stat. § 31-20-304 Reports - annual account - publication
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The treasurer shall report to the governing body, as often as required, a full and detailed account of all receipts and expenditures of the city or town as shown by his books up to the time of said report. Annually, by March 1 after the close of the fiscal year, he shall make out…
Colo. Rev. Stat. § 31-20-305 Collector to keep warrants - books - pay over weekly - receipt
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It is the duty of the collector, if anyone except the treasurer is specially appointed, or the person acting in that capacity to preserve all warrants returned into his hands, and he shall keep such books and his accounts in such manner as the governing body prescribes. Such warr…
Colo. Rev. Stat. § 31-20-306 Collector to report - annual statement - publication
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The collector shall make a written report to the governing body, or any officer designated by it, of all moneys collected by him, the account whereon collected, or of any other matter connected with his office when required by the governing body or by any ordinance of the town or…
Colo. Rev. Stat. § 31-20-307 Keeping moneys - inspection of books - paying over
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The collector is expressly prohibited from keeping the moneys of the city or town in his hands or in the hands of any person for his use beyond the time prescribed for the payment of the same to the treasurer. Any violation of this provision will subject him to immediate removal …
Colo. Rev. Stat. § 31-20-401 Warrants signed - countersigned - fund
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All warrants drawn upon the treasurer shall be signed by the mayor and countersigned by the clerk and shall state the particular fund or appropriation to which the same is chargeable and the person to whom payable. No money shall be drawn except as provided in this part 4; except…
Colo. Rev. Stat. § 31-20-402 Funds - how used
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All moneys received on any special assessment shall be held by the treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made. Said money shall be used for no purpose whatever other than to reimburse the city or town for money ex…
Colo. Rev. Stat. § 31-20-403 Warrant endorsed when no funds - new warrant
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When a city or town warrant is received by the treasurer or collector and there is no money in the treasury to pay the same, he is directed to endorse on it the amount for which it was received and the date thereof, and from that date the warrant is to be regarded as canceled and…
Colo. Rev. Stat. § 31-20-404 Registry of orders - contents - inspection
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Every treasurer of any city or town shall keep in his office a book, to be called the registry of city or town orders, in which shall be entered, at the date of the presentation thereof and without any interval or blank line between any such entry and the one preceding it, every …
Colo. Rev. Stat. § 31-20-405 Order warrants paid
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Every fund in the hands of any treasurer of any such city or town of this state for disbursement shall be paid out in the order in which the orders drawn thereon, payable out of the same, are presented for payment. Source: L. 75: Entire title R&RE, p. 1133, � 1, effective July 1.…
Colo. Rev. Stat. § 31-20-406 Redemption of warrants
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When the treasurer of any city or town has any city or town funds on hand in cash to the amount of five hundred dollars or over, it is his duty to immediately apply all such funds to the redemption of an equal amount of such outstanding city or town warrants, certificates, or ord…
Colo. Rev. Stat. § 31-20-407 Neglect in keeping register or paying - penalty
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Any city or town treasurer, or city or town treasurer's deputy, who fails or neglects to keep such registry or who fails or neglects to register any warrant or certificate of indebtedness of such city or town as is entitled to registry or neglects or refuses to pay such warrants …