The Lamar register., 1891-04-18
AN ACT

An ACT
| PROVIDE FOR THE PAYMENT OF TAXES TWICE
| YEAR AND.ro AMEND SECTIONS =
AND TO REPEAL ALL ACTS OR PARTS OF
| ACTS IN CONFLICT THEREwIrH.
Be it enacted by the General Assembly of
the State of Colorado.
SECTION l. All taxes shall be due and
payable, one-haf on or before the last day
Of January, and the balance on or before
the last day OF July, of the year following
the one in which they are assessed, ex-
| installment due on the last day of Janu-
ary, 1891 (under this section), be extend
| ed to the last day of February, 1891.
SEC. 2. In case the first installment of
one-half the tax is not paid prior to Feb
ruary first, then there shall be assessed
against such installment of tax a penalty
| of one per cent. for each month or frac-
tional part thereof, until paid provided it
be paid prior to August 1st, as provided
by law.
SEQ. 3. That section seventy six (53) of
| chapter XCIV of the General Statutes of
| the State of Colorado, entitled Revenue"
the same being general section twenty
eight hundred and eighty-seven thereof,
be and the same is hereby amended to
read as follows: 2887. SEC. 76 (53). No
personal demand of taxes shall be neces-
sary, but it is the duty OF every person
subject to taxation to attend at the Office
OF the treasurer between the first day of
December and the first day of August of
each fiscal year, and pay his taxes; and il
such person shall neglect or fail to pay
such tax, until after the first day of Aug
ust following the levy of the same, the
treasurer may make the same by distress
SEC. 4. That section one OF an act to
amend section eighty-three (60) Of chap
ter XCIV, of the General Statutes of the
State of Colorado, entitled "Revenue,n
the same being general section twenty
eight hundred and ninety-four thereof,
and approved April 20, 1889, be and the
same is hereby amended to read as fol-
lows: SEC 1. That section eighty-thre
(6O) of chapter XCIV of the General
Statutes of the State Of Colorado entitled
Revenue" the same being general Sec
| ton 1884 thereof, be and the same is here
by amended to read as follows, 1894. SEC
SO (6O). On the first day OF August the
unpaid taxes Of the proceeding year be-
come delinquent, and shall thereafter
draw interest at the rate Of fifteen per
cent. per annum, but the treasurer shall
continue to receive payments Of the same
with interest until day Of sale for taxes.
SEC. 5. That section one hundred (6D
of said chapter XCIV, the same being
general section twenty nine hundred and
eleven thereof, be and the same is here
by amended to read as follows: 2911. SEC.
100 (61). All lands and lots, and all build
ings, fixtures and improvements on pub
lie lands, and all interest or title which
any person or persons owning or claiming
| such improvements may have in the land
upon which the same are made, on which
the taxes shall not have been paid before
the first day OF August of each year, shall
be subject to sale as hereinafter provided
| for the sale of taxes.
SEC. 6. That section one hundred and
one (62) Of said chapter XCIV, the same
being general section twenty-nine hun
dred and twelve thereof, be and the same
| is hereby amended to read as follows:
2912. SEC 1O1 (62). The County Treas
urer shall before the twentieth day of
August in each year, make out a list Of
| all lands and town lots subject to sale,
describing such lands and town lots as
the same are described on the tax roll
with an accompanying notice stat
| ing that so much of each tract of land or
town lots described in said list as may
be necessary for that purpose, will,
on day specified by him and the next
succeeding days, be sold by him at pub
lie auction at the County Treasurer's Of
flee, for the taxes and charges thereon,
and taxes and charges assessed against
the owner thereof for personal property;
Provided, hotceUer, That if such list
shall not be made until after the twen-
| tieth day of August, the sale held there
under shall not be void by reason thereof;
such notice may be in the following form:
Treasurer's Office, County Of ..........-
State of Colorado.-Public notice is here
by given that will, according to law, Of
fer at public sale at the office of the
Treasurer of the County Of ...........
and State of Colorado, on the day of >.
| 49, =, and succeeding days, commencing
at the hour of -. o'clock a. m. Of said
day, so much of the following described
real estate, situate in the said county, on
which taxes for the year Tor years. 18.
have not been paid, as shall be necessary
to pay said taxes, interest and penalties,
| to-wit:
SEC. Z. That section one hundred and
six(6S) of said chapter XCIV, the same
being general section twenty-nin hun
dred and seventeen thereof, be and the
same is hereby amended to read as fol-
lows: 2917. SEC. LOG (6S). On or before
the first Monday in October of each year,
the Treasurer is directed to offer at pub
lie sale at his (the Treasursr's) office in
his county, all lands on which the taxes
levied the proceeding year, or any pre-
ceeding year, still remain unpaid, but
such sale shall not be void il not made
until after the day named.
SEC. 8. That section one hundred and
ten (72) of said chapter XCIV, the same
being general section twenty mine hun
dred and twenty -one thereof, be and the
same is hereby amended to read as fol-
lows: 1921. SEQ. ITO (72). If from any
cause, real property cannot be duly ad-
vertised and offered for sale on or before
the first Monday OF October, it shall be
the duty of the Treasurer to make the
sale on any subsequent day in which it
can be made allowing time for the publi-
cation Of notice rs provided in this act.
SEC. 9. All acts or parts Of acts in con-
fiict with this act are hereby repealed.
SEc. 10. In the opinion Of the General
Assembly an emergency exists; this act
shall take effect and be in force from and
after its passage.
Approved Feb. 2s, 1891.