CO Code § 39-10-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-112. Action to Collect Unpaid Taxes - Repeal

     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 services of any collection agency that is duly licensed pursuant to section 5-16-119 or 5-16-120, or distrain, seize, and sell the personal property as provided in section 39-10-111.    Any contract to employ the services of any duly licensed collection agency shall be awarded by competitive bid, but the treasurer may reject any or all bids or parts of bids. The fees of the collection agency shall be paid by the treasurer from the moneys recovered by the collection agency, but in no event shall the fees paid to the collection agency exceed one-third of the amount recovered.       (Deleted by amendment,L. 96, p. 14, § 2, effective February 22, 1996.)    Upon the trial of any court action brought pursuant to subsection (1) of this section, a certificate from the treasurer, reciting the amount of the taxes and any delinquent interest thereon and that the same has not been paid, shall be prima facie evidence that the amount claimed is due and unpaid, and judgment shall be given for the amount thereof, together with all costs, and execution shall issue as in other cases. Whenever the treasurer sues in court, the county attorney shall perform all legal work involved if requested by the treasurer, and the costs of the action shall be paid by the county.    Nothing in this section shall be construed as relieving the treasurer of the duties of the office of county treasurer.    Repealed.      The county treasurer or other officer responsible for the collection of property taxes for a county or city and county that decides to reduce, waive, or suspend delinquent interest payments in accordance with section 39-10-104.5 (14) shall advance property tax amounts to a local taxing jurisdiction in the county or city and county to help pay the local taxing jurisdiction's bonded indebtedness payments or monthly operational costs.    No treasurer, or other officer responsible for the collection of property taxes for a county or city and county, shall advance property tax amounts to a local taxing jurisdiction for bonded indebtedness payments unless:   The local taxing jurisdiction gave notice to the board of county commissioners or city council in accordance with section 39-10-104.5 (14)(c); and    The local taxing jurisdiction has received less than ninety percent of the property taxes due at the time of the request.       No treasurer, or other officer responsible for the collection of property taxes for a county or city and county, shall advance property tax amounts to a local taxing jurisdiction for bonded indebtedness payments in excess of either:   Ninety percent of the total property tax due to the local taxing jurisdiction; or    The reduction in the local taxing jurisdiction's revenue due to the waiver, reduction, or suspension of delinquent interest pursuant to section 39-10-104.5 (14).       This subsection (6) is repealed, effective December 31, 2021.         History. Source: L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-12. L. 91: Entire section amended, p. 1973, § 4, effective March 27. L. 92: (1)(a)(I)(A) and (2) amended, p. 2229, § 15, effective April 9. L. 94: Entire section amended, p. 755, § 6, effective April 20. L. 96: Entire section amended, p. 14, § 2, effective February 22. L. 2017: (1)(a) amended,(HB 17-1238), ch. 260, p. 1175, § 24, effective August 9. L. 2020: (5) added,(HB 20-1421), ch. 108, p. 423, § 2, effective June 14. L. 2021: (6) added,(SB 21-279), ch. 365, p. 2407, § 2, effective June 28. History. Source: L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-12. L. 91: Entire section amended, p. 1973, § 4, effective March 27. L. 92: (1)(a)(I)(A) and (2) amended, p. 2229, § 15, effective April 9. L. 94: Entire section amended, p. 755, § 6, effective April 20. L. 96: Entire section amended, p. 14, § 2, effective February 22. L. 2017: (1)(a) amended,(HB 17-1238), ch. 260, p. 1175, § 24, effective August 9. L. 2020: (5) added,(HB 20-1421), ch. 108, p. 423, § 2, effective June 14. L. 2021: (6) added,(SB 21-279), ch. 365, p. 2407, § 2, effective June 28.    Editor's note:   Subsection (5)(b) provided for the repeal of subsection (5), effective December 31, 2020. (See L. 2020, p. 423 .)