CO Code § 30-25-110 (2021)
2021 Colorado Code|Title 30 - Government - County|Article 25 - Administration|Part 1 - Fiscal Procedures|§ 30-25-110. Claims Presented to Board - When - How Paid

  Any claim or demand held by any person against a county shall be presented for audit and allowance to the board of county commissioners of the proper county, in due form of law, before an action in any court shall be maintainable thereon, and all claims, when allowed, shall be paid by a county warrant or order, drawn by said board on the county treasury, upon the proper fund in the treasury, for the amount of such claim. It is the duty of the board of county commissioners to ensure that all warrants and orders issued on or after April 2, 1998, are drawn upon the proper fund in the treasury and that there are sufficient moneys in said fund. Such warrant or order shall be signed by the chairperson of the board, permanent or temporary, and attested by the county clerk and recorder, and said warrant or order shall specify the amount and value of the claim or service for which it is issued and be numbered and dated in the order in which it is issued.    The general county fund shall be known and designated on the books of the county treasury as the ”county general fund“, and the general road fund shall be known and carried on the books of said county treasury as the ”county road and bridge fund“. Such warrants and orders, payable on demand, shall be drawn and issued upon the county treasurer, or against any funds in his hands, only when at the time of drawing and issuing the same there shall be sufficient moneys in the appropriate fund in the treasury to pay such warrants and orders. Whenever there are no moneys in the county treasury of a county to the credit of the proper fund to meet and defray the necessary expenses of the county, it is lawful for the board of county commissioners of such county to provide that county warrants and orders of such county may be drawn and issued against and in anticipation of the collection of taxes already levied for the payment of such expenses to the extent of eighty percent of the total amount of the taxes levied. Warrants and orders so drawn and issued under the provisions of this section shall show upon their faces that they are payable solely from the fund upon which the same are drawn and the taxes levied to form the same when collected and not otherwise.    County warrants and orders may be in such form as the board of county commissioners may provide and may be made payable to the order of the payee or to the bearer. The board of county commissioners may direct the treasurer to pay by electronic transfer any written authorization issued by the board for electronic payment of claims against the county. For purposes of this section, ”order“ means all orders and authorizations issued by the board of county commissioners for the payment of claims against the county. ”Order“ includes any check issued by the board of county commissioners and any written authorization issued by the board of county commissioners directing the treasurer to make payment of claims against the county by electronic transfer.    The person to whom such last-named warrants and orders are allowed and delivered shall be held to have accepted the same in full payment and satisfaction of the claim for which the same were issued; and the obligations of said warrants are limited as stated; and said warrants shall be paid only from the fund drawn upon and the taxes levied, appropriated, collected, or paid into the county treasury to create, constitute, and form said fund. The taxes provided by law therefor shall be credited to said fund until all warrants drawn shall be fully paid, satisfied, and discharged, both principal and interest. Said limited and last-named warrants and orders shall not operate as a debt of said county and shall not be held to add to or increase the debt or indebtedness of said county.     History. Source: G.L. § 463. G.S. § 546. L. 1887: P. 241, § 2. R.S. 08: § 1220. C.L. § 8697. CSA: C. 45, § 44. CRS 53: § 36-2-10 . C.R.S. 1963: § 36-2-10 . L. 71: P. 1213, § 5. L. 98: (1) and (3) amended, p. 151, § 5, effective April 2.    Cross references:   For creation of the ”county road and bridge fund“, see § 43-2-202 .   ANNOTATION   This section is constitutional. People ex rel. v. Austin, 11 Colo. 134 , 17 P. 485 (1887).   Purpose of section is to give the county an opportunity to pay a claim before being required to defend against it in court. Tisdel v. Bd. of County Comm'rs, 621 P.2d 1357 (Colo. 1980).   The procedures set forth in this section are mandatory. When one county seeks financial relief from another county for housing the second county's prisoner during criminal proceedings, legal action for civil relief may not be initiated until the procedures set forth in this section have been followed. Intervention in a criminal case to seek civil relief is not permitted absent truly exceptional circumstances. People v. Hood, 867 P.2d 203 (Colo. App. 1993).   Claim to board prerequisite to suit to enforce. If the claim here sued upon is a legal liability of the county, plaintiff is not entitled to maintain an action in court to enforce it, unless he previously presented the demand to its board of commissioners for audit and allowance and the same had been disallowed. Bd. of Comm'rs v. Locke, 2 Colo. App. 508, 31 P. 351 (1892); Bd. of Comm'rs v. Bloom, 14 Colo. App. 187, 59 P. 417 (1899); Gregg v. Bd. of Comm'rs, 32 Colo. 357 , 76 P. 376 (1904); City & County of Denver v. Bottom, 44 Colo. 308 , 98 P. 13 (1908); Mitchell v. Bd. of Comm'rs, 112 Colo. 582 , 152 P.2d 601 (1944); Calahan v. County of Jefferson, 163 Colo. 212 , 429 P.2d 301 (1967).   This presentment statute does not apply to a court's order designating the source of payment for services to be rendered by a facility pursuant to a court's custodial orders, but the facility must still comply with the presentment statute prior to seeking enforcement of liability for an actual claim. Heim v. District Court, 195 Colo. 107 , 575 P.2d 850 (1978).   And in an action begun before a court of record this fact must be alleged in the complaint, and in an action begun before a justice of the peace and appealed from the county court to the supreme court upon an agreed statement of facts, the statement had to show that the claim was presented to the board before action was begun in order to sustain a judgment against the county. Beeney v. Irwin, 6 Colo. App. 66, 39 P. 900 (1895); Parks v. Hays, 11 Colo. App. 415, 53 P. 893 (1898); Bd. of Comm'rs v. Phye, 27 Colo. 107 , 59 P. 55 (1899); City & County of Denver v. Bottom, 44 Colo. 308 , 98 P. 13 (1908).   The statute of limitations is tolled between the time a claim is presented and the time it is acted upon by the county where there is no suggestion that contractor failed to prosecute its claims in good faith and with diligence. CAMAS Colo., Inc. v. Bd. of County Comm'rs, 36 P.3d 135 (Colo. App. 2001).   Objection in supreme court. An objection that a claim against a county was not presented to the board of county commissioners for audit and allowance before suit was brought thereon may be raised for the first time in the supreme court. Bd. of Comm'rs v. Phye, 27 Colo. 107 , 59 P. 55 (1899).   It does not lie with plaintiff, after he sues the county, to say that his claim is not a charge upon the general county fund, and therefore not one that the county board can provide for because if he thought the claim was a specific charge upon a special fund created by law and placed in the hands of the county treasurer for liquidating the same, he should not have sued the county, but proceeded directly, in an appropriate action, against the county treasurer. Gregg v. Bd. of Comm'rs, 32 Colo. 357 , 76 P. 376 (1904).   An injury to land caused by the county unlawfully entering thereon and constructing a road, is a ”claim or demand“ within the meaning of this section, and must be presented to the board for audit and allowance before an action can be maintained thereon. Henry v. Bd. of Comm'rs, 41 Colo. 267 , 92 P. 697 (1907).   This section does not apply to tort actions brought against a county government. Forrest v. County Comm'rs, 629 P.2d 1105 (Colo. App. 1981).   No enforceable contract. In an action by a nurse against the board of county commissioners for compensation for his services, it was held that there was no implied contract by the board to pay plaintiff for his services and the county is not liable. Bd. of Comm'rs v. Phye, 27 Colo. 107 , 59 P. 55 (1899).   This section has no application to actions to recover money paid for taxes illegally assessed. Boyer Bros. v. Bd. of Comm'rs, 87 Colo. 275 , 288 P. 408 (1930); Bd. of Comm'rs v. Kipp Sheep Co., 87 Colo. 288 , 288 P. 413 (1930).