reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-101 - State board of equalization

(1)
The state board of equalization shall consist of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of the appointed members shall be a qualified appraiser or a former assessor or a person who has knowledge and experience in property taxation. Said board shall elect a chairman and a vice-chairman; the vice-chairman shall act as chairman in the absence of the chairman.
(2)
Except as otherwise provided in section
2-2-326
, each member is entitled to receive a per diem allowance of fifty dollars for each day spent attending meetings or hearings of the state board of equalization or otherwise spent discharging the member's duties as a member of the board; except that a member shall not receive the per diem allowance provided for in this subsection (2) for any day for which the member receives a per diem allowance from the state under any other statute and except that a member shall not receive the per diem allowance provided for in this subsection (2) if the member receives a salary from the state for a full-time position with the state. Except as otherwise provided in section
2-2-326
, each member of the board is entitled to receive reimbursement for actual and necessary expenses incurred in performing the member's duties as a member of the board. The members appointed by the governor serve at the pleasure of the governor but shall not serve for more than four consecutive years unless reappointed by the governor and reconfirmed by the senate at the conclusion of the four years. Vacancies in either of the appointed positions on the board shall be filled by appointment by the governor with the consent of the senate for the unexpired term.
Amended by 2023 Ch. 303,§ 85, eff. 8/7/2023.
Amended by 2022 Ch. 2, § 116, eff. 2/25/2022.
Amended by 2014 Ch. 390, § 29, eff. 6/6/2014.
L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-1. L. 83: Entire section amended, p. 1504, § 1, effective June 2. L. 2014: (2) amended, (SB 14-153), ch. 390, p. 1965, § 29, effective June 6.
2023 Ch. 303, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For constitutional grant of powers to the state board of equalization, see § 15 of article X of the state constitution.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-102 - Meetings of state board of equalization

(1)
The state board of equalization shall meet at a place designated by the chairman, at such times as the chairman may deem necessary.
(2)
All sessions of said board shall be conducted in public, and a full and correct record of its proceedings shall be kept, which record shall be a public document and available for public inspection. Opportunity shall be afforded any person to appear before said board to present facts and information for its consideration.
(3)
Two weeks before each meeting of the state board of equalization, a news release stating the time and location of the meeting shall be sent throughout the state to radio stations, television stations, and newspapers of general circulation. Not later than two weeks before each meeting, the board shall also mail notice to each assessor and board of county commissioners of a county with regard to the nature of any action it may take pertaining to current year valuations for assessment.
L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-9-2. L. 76: (3) added, p. 763, § 28, effective 1/1/1977. L. 83: (1) amended, p. 2092, § 2, effective September 23. L. 84: (3) amended, p. 1001, § 2, effective March 5. L. 86: (1) amended, p. 1102, § 4, effective March 26.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-104 - Correction of errors

The state board of equalization shall correct any obvious error appearing in any county abstract of assessment, whether made by the assessor or by the administrator. The state board of equalization shall not change any matter pertaining to the actual value of any class or subclass except as provided in section
39-9-103(7)
; except that, in the taxable year following the year of reappraisal ordered by the state board of equalization, such board may change any matter pertaining to the actual value, and such change shall be made by the assessor in the abstract of assessment of such current taxable year.
L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-4. L. 70: p. 387, § 26. L. 77: Entire section amended, p. 1756, § 3, effective July 23. L. 83: Entire section amended, p. 2093, § 4, effective September 23.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-105 - Certification of valuations for assessment

(1)
No later than December 20 of each year, the state board of equalization shall complete its review of the abstracts of assessment of the several counties of the state, and the chair of the state board of equalization shall thereupon certify to the assessor of each county a statement of the changes, if any, ordered by said board in the abstract of his or her county for the current taxable year and for the next succeeding taxable year and shall also return the abstract of assessment for the current taxable year to each county.
(2)
Repealed.
L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-5. L. 77: (1) amended, p. 1756, § 4, effective July 23. L. 83: (1) amended, p. 1506, § 3, effective June 2. L. 86: (1) amended, p. 1102, § 5, effective March 26. L. 89: (1) amended, p. 1459, § 18, effective June 7. L. 93: (2) repealed, p. 444, § 1, effective April 19. L. 2000: (1) amended, p. 1502, § 7, effective August 2.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-106 - Supervision and administration of property tax laws

The state board of equalization shall have supervision of the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes.
L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-107 - Assessment roll to conform

Whenever the state board of equalization orders any change in the valuation for assessment of any class or subclass of taxable real or personal property located in a county, the assessor thereof shall make the proper adjustment in individual schedules so that the assessment roll of his county conforms with the statement of changes ordered by said board and certified by the chairman of said board.
L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-7. L. 77: Entire section amended, p. 1756, § 5, effective July 23. L. 83: Entire section amended, p. 2093, § 5, effective September 23.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-108 - Judicial review - interest during review

Decisions of the state board of equalization shall be subject to judicial review, as provided in section
24-4-106
, C.R.S. Such review shall include the issues of compliance with applicable law and constitutional provisions governing valuation for assessment for property tax purposes and the validity of any valuation for assessment study conducted pursuant to the provisions of section
39-1-104(16)
. Parties adversely affected or aggrieved shall include any taxpayer or assessor or the governing body of any taxing jurisdiction. In any case in which excess state equalization payments are made to school districts within the county during the time such review is pending, interest shall be paid to the state on the amount of such excess. Such interest shall be paid for the period of time from the date of the decision of the state board of equalization to the date of the final determination of all judicial review. Such interest shall be computed at the rate determined by the state bank commissioner pursuant to section
39-21-110.5
.
L. 83: Entire section added, p. 2093, § 6, effective September 23. L. 88: Entire section amended, p. 1282, § 7, effective May 23. L. 2001: Entire section amended, p. 1288, § 85, effective June 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 9 - State Board of Equalization (§§ 39-9-101 — 39-9-109) › Section 39-9-109 - Power of state board - waiver of deadline

(1) to (4)
Repealed.
(5)
Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section
39-2-117(3)(a)
for any annual report required to be filed pursuant to section
39-2-117
if the report is not filed by the filing deadline or if the report is filed by the filing deadline but is incomplete or otherwise incorrect when filed. When authorizing a waiver, the state board may determine a deadline for filing the report, after which the waiver is invalid. The deadline for filing the report must not be sooner than thirty days after the date that the state board authorizes the waiver.
(6)
Notwithstanding the provisions of section
39-2-117(1)(a)
, acting by majority vote, the state board of equalization may authorize the property tax administrator to make an exemption effective for not more than the time allowed pursuant to section
39-10-101(2)(b)(II)
when the property has been added back to the tax roll as omitted property and would otherwise have met all criteria for exemption during that time.
Amended by 2013 Ch. 203,§ 2, eff. 8/7/2013.
L. 89: Entire section added, p. 1491, § 5, effective June 7. L. 95: (5) added, p. 602, § 1, effective May 22. L. 2003: (1) to (4) repealed, p. 867, § 2, effective April 7. L. 2008: (5) amended, p. 458, § 2, effective August 5. L. 2013: (5) amended and (6) added, (HB 13-1246), ch. 203, p. 846, § 2, effective August 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-102 - When taxes payable

(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 effective January 1, 1992.
(2)
Except as otherwise provided in article
1.5
of this title 39, the treasurer shall accept payment of taxes tendered by any person and, upon request of the person who tendered the payment of taxes or the person's agent, issue a receipt therefor at any time after the tax list and warrant have been received by the treasurer.
Amended by 2020 Ch. 80,§ 11, eff. 9/14/2020.
L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-2. L. 81: Entire section amended, p. 1841, § 3, effective May 28. L. 90: (1) amended, p. 1716, § 1, effective June 7; (1) amended, p. 1085, § 49, effective July 1. L. 2020: (2) amended, (HB 20-1077), ch. 325, p. 325, § 11, effective September 14.
Subsection (1)(a)(II) provided for the repeal of subsection (1)(a), effective January 1, 1992. (See L. 90, p. 1716.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-104 - [Repealed]

L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-4. L. 71: p. 327, § 3. L. 73: p. 1433, § 3. L. 77: (1), (2), (3), and (5) amended and (6) added, p. 1763, § 1, effective April 7; (1)(b), (2)(b), (3)(b), and (5)(b) repealed, p. 1763, § 1, effective 3/1/1978. L. 79: (6) repealed, p. 1641, § 54, effective July 19; (2)(a), (3)(a), and (5)(a) amended and (7) and (8) added, pp. 1420, 1421, 1423, §§ 1, 2, 3, effective 1/1/1980. L. 81: (9) added, p. 1860, § 1, effective March 20; (7) amended, p. 1859, § 1, effective March 27. L. 83: (1)(a) amended and (5.5) added, p. 1509, § 1, effective May 23. L. 90: (10) added, p. 1717, § 3, effective June 7; (10) added, p. 1085, § 51, effective July 1.
Subsection (10) provided for the repeal of this section, effective January 1, 1992. (See L. 90, pp. 1085, 1717.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-105 - Receipt for taxes

(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 portion thereof for which such taxes apply, the property upon which such taxes are paid, and a notation of any taxes levied thereon for prior years which are unpaid and delinquent. A copy of the statement specified in section
39-10-103
, when stamped "paid" by the treasurer, shall suffice for such receipt. The apportionment of the total tax levy may be printed or stamped on the reverse side of each tax receipt issued or may be separately furnished to the taxpayer. The mortgagee or beneficiary of a deed of trust is not required to retain a tax receipt for the property which is the subject of the mortgage or the deed of trust.
(1.5)
In lieu of issuing and mailing individual receipts, the treasurer may issue and mail a certified listing of taxes paid and any delinquent interest thereon, the year or portion thereof for which such taxes apply, and sufficient identification of the property upon which such taxes are paid to those taxpayers or their agents for combined tax payments on ten or more assessed parcels.
(2)
The treasurer shall retain in the office as part of the records thereof a copy of every receipt issued by the treasurer for taxes paid, which copies shall be recorded or filed in the order of issuance. The original tax receipt, or a copy thereof, or a copy of any entry in the treasurer's records concerning the same shall, when certified by the treasurer or the treasurer's deputy, be received in all places as prima facie evidence of payments of the taxes. For purposes of this section, "copy" means a reproduction of the original by any means, including, but not limited to, a photograph, a microfilm or optical imaging record, a computer disk image, or any other means of record retention chosen by the treasurer.
(3)
Repealed.
Amended by 2020 Ch. 80,§ 14, eff. 9/14/2020.
L. 64: R&RE, p. 717, § 1. C.R.S. 1963: § 137-10-5. L. 71: p. 327, § 4. L. 75: (1.5) added, p. 1479, § 3, effective July 1. L. 77: (1) and (1.5) amended, p. 1761, § 3, effective June 2. L. 92: (1) and (1.5) amended, p. 2226, § 10, effective April 9. L. 94: (1) and (2) amended, p. 754, § 3, effective April 20. L. 2020: (3) repealed, (HB 20-1077), ch. 326, p. 326, § 14, effective September 14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-108 - [Repealed]

Repealed by 2015 Ch. 259,§89, eff. 8/5/2015.
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.
For the levy of taxes for state purposes, see § 11 of article X of the Colorado constitution. As of the adjournment of the Second Regular Session of the Fifty-ninth General Assembly on May 11, 1994, no such tax was being levied. For the prohibition against the levy of taxes on real property for state purposes, see section 20 (8)(a) of article X of the Colorado constitution.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-109 - Delinquent tax list - notice

(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 interest due and owing thereon to and including the last day of the month in which such notice is mailed. Such notice shall also state that, unless payment of the amount of such unpaid personal property taxes and delinquent interest thereon are paid by August 31, publication of such delinquency will be made during the month of September.
(b)
This subsection (2) is effective January 1, 1992.
L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-9. L. 65: p. 1108, § 1. L. 90: Entire section amended, p. 1718, § 6, effective June 7; entire section amended, p. 1087, § 54, effective July 1. L. 92: (2)(a) amended, p. 2227, § 12, effective April 9. L. 94: (2)(a) amended, p. 754, § 4, effective April 20.
Subsection (1)(b) provided for the repeal of subsection (1), effective January 1, 1992. (See L. 90, p. 1087.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-110 - Publication of delinquent taxes

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 interest thereon to and including the last day of September, plus the fee prescribed in section
30-1-102
, C.R.S. Such notice shall recite that, if the amount of such delinquent taxes, delinquent interest, and fee is not paid by the last day of September, the personal property upon which such taxes were levied shall be subject to distraint, seizure, and sale. If there is no newspaper published in the county, then the treasurer shall conspicuously post copies of such notice in the county courthouse, in the treasurer's office, and in at least one other public place in the county seat.
L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-10. L. 65: p. 1108, § 2. L. 71: p. 327, § 5. L. 92: Entire section amended, p. 2228, § 13, effective April 9. L. 93: Entire section amended, p. 305, § 2, effective April 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-110.5 - Partial payment of delinquent personal property taxes

(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 specify the total amount due, including the amount of tax levied and any applicable interest, penalties, or fees; the amount of each payment; and payment due dates. The total amount due under a payment plan shall be paid in full no later than twenty-four months from the date the owner of the personal property enters into a written payment plan with the treasurer.
(2)
The treasurer shall keep a copy of the payment plan until the owner of the personal property has paid the total amount identified in the payment plan. Once the owner of the personal property has paid the total amount due, the treasurer shall mark the plan "paid in full".
(3)
The treasurer may terminate the payment plan if the owner of the personal property fails to abide by the terms and conditions of the plan.
L. 98: Entire section added, p. 238, § 1, effective April 10.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-112 - Action to collect unpaid taxes

(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 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
.
(b)
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.
(2)
(Deleted by amendment, L. 96, p. 14, § 2, effective February 22, 1996.)
(3)
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.
(4)
Nothing in this section shall be construed as relieving the treasurer of the duties of the office of county treasurer.
(5) and (6)
Repealed.
Amended by 2021 Ch. 365, § 2, eff. 6/28/2021.
Amended by 2020 Ch. 108, § 2, eff. 6/14/2020.
Amended by 2017 Ch. 260, § 24, eff. 8/9/2017.
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. 1175, p. 1175, § 24, effective August 9. L. 2020: (5) added, (HB 20-1421), ch. 423, p. 423, § 2, effective June 14. L. 2021: (6) added, (SB 21-279), ch. 2407, p. 2407, § 2, effective June 28.
Subsection (5)(b) provided for the repeal of subsection (5), effective December 31, 2020. (See L. 2020, p. 423.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-113 - Removal or transfer of personal property - collection of taxes

(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, the treasurer may at once proceed to collect the taxes and, if the treasurer deems it necessary, may distrain, seize, and sell the personal property to enforce collection. Upon the treasurer's request, the assessor shall certify to the treasurer the valuation for assessment of the personal property for the current year. If the levy for the current year has not then been fixed and made, the levy for the previous year shall be used to determine the amount of taxes due.
(b)
Repealed.
(2)
Whenever the assessor notifies the treasurer of the valuation of any taxable personal property, as provided in section
39-5-110(2)
, which property the assessor believes might be removed from the county, the treasurer may proceed to collect the taxes on the 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 selling the personal property as provided in section
39-10-111
if either the treasurer or the assessor deems it necessary. If the levy for the current year has not then been fixed and made, the levy for the previous year shall be used to determine the amount of taxes due.
(3)
At such time as the levy for the current year has been fixed and made, the amount of any taxes collected on personal property pursuant to the provisions of subsection (1) of this section in excess of the amount correctly due and payable shall be refunded to the owner of such property forthwith; but in all cases where the amount of taxes so collected is less than the amount correctly due and payable, the amount uncollected shall be considered an erroneous assessment and shall be reported with other erroneous assessments in the manner prescribed by law.
Amended by 2020 Ch. 80,§ 16, eff. 9/14/2020.
L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-13. L. 67: p. 951, § 23. L. 70: p. 390, § 3. L. 83: (2) amended, p. 1484, § 8, effective April 22. L. 91: (1)(b) repealed, p. 270, § 9, effective July 1. L. 96: (1) and (2) amended, p. 14, § 3, effective February 22. L. 2020: (1)(a) and (2) amended, (HB 20-1077), ch. 327, p. 327, § 16, effective September 14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-113.5 - Improvements valued and taxed separately - collection of taxes

(1)
Notwithstanding any law to the contrary and except as otherwise provided in this section, if taxes become delinquent upon improvements that have been valued and taxed separately from land, the treasurer of the county in which such taxes are delinquent may proceed to collect such taxes pursuant to the provisions of sections
39-10-111
,
39-10-112
, and
39-10-113
as if such improvements were personal property. The provisions of this section shall not apply to mobile homes, improvements other than buildings on land that is used solely and exclusively for agricultural purposes, and water rights, together with any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article
92
of title
37
, C.R.S., being used to produce water or held to produce or exchange water to support uses of any item of real property specified in section
39-1-102(14)
, including water rights used for agricultural purposes.
(2)
(a)
The provisions of this section shall not apply to any property classified by the assessor for property tax purposes as commercial property unless the treasurer:
(I)
Finds that the improvements may be moved, dissipated, or distributed;
(II)
Determines that the taxes may be uncollectible;
(III)
Sets forth the reasons for such finding and determination in writing and either serves such writing upon the owner of such improvements or, if the owner cannot be located within the state, posts such writing conspicuously upon such improvements.
(b)
Upon compliance with the requirements set forth in paragraph (a) of this subsection (2), the treasurer may proceed to collect such taxes pursuant to the provisions of subsection (1) of this section.
L. 92: Entire section added, p. 2235, § 1, effective April 10. L. 96: (1) amended, p. 469, § 2, effective April 23.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-114.5 - Decision - review - judicial review

(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 pursuant to the provisions of section
39-2-125
within thirty days of the entry of any such decision.
(2)
If the petitioner has appealed to the board of assessment appeals and the decision of the board of assessment appeals is against the petitioner, the petitioner may petition the court of appeals for judicial review according to the Colorado appellate rules and the provisions of section
24-4-106(11)
, C.R.S. If the decision of the board is against the respondent, the respondent, upon the recommendation of the board that it either is a matter of statewide concern or has resulted in a significant decrease in the total valuation for assessment of the county wherein the property is located, may petition the court of appeals for judicial review according to the Colorado appellate rules and the provisions of section
24-4-106(11)
, C.R.S. In addition, if the decision of the board is against the respondent, the respondent may petition the court of appeals for judicial review of alleged procedural errors or errors of law when the respondent alleges procedural errors or errors of law by the board of assessment appeals. If the board does not recommend its decision to be a matter of statewide concern or to have resulted in a significant decrease in the total valuation for assessment of the county in which the property is located, the respondent may petition the court of appeals for judicial review of such questions.
L. 90: Entire section added, p. 1695, § 14, effective June 9. L. 96: (2) amended, p. 651, § 6, effective May 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-115 - Certificate of taxes due

(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 revenue, with the amount required for redemption of such sales, if the same still are redeemable. The treasurer shall include on such certificate of taxes due an itemized list of the mill levies and amount of taxes and assessments imposed by each taxing jurisdiction and a statement that information regarding special taxing districts and the boundaries of such districts may be on file or deposit with the board of county commissioners, the county clerk and recorder, or the county assessor. A fee shall be collected for each such certificate issued by him or her, as provided in section
30-1-102
, C.R.S.
(2)
When signed by the treasurer, such certificate, showing payment of all taxes due and the redemption of all outstanding tax sales, shall be conclusive evidence for all purposes and against all persons that the parcel of real property or mobile home therein described was, at the time, free and clear of all property taxes due to the county and from all tax sales except tax sales whereon the time for redemption had already expired and the purchaser had received a deed.
(3)
Any loss resulting to any person from an error in a tax certificate issued by the treasurer shall be paid by the county represented by the treasurer issuing such certificate.
(4)
No person other than the treasurer or an authorized agent of the treasurer shall issue any property tax certificate.
Amended by 2020 Ch. 80, § 18, eff. 9/14/2020.
L. 64: R&RE, p. 722, § 1. C.R.S. 1963: § 137-10-15. L. 69: p. 1122, § 1. L. 71: p. 327, § 6. L. 82: (1) amended, p. 551, § 16, effective July 1. L. 83: (2) amended, p. 2053, § 26, effective October 14. L. 90: (4) added, p. 1643, § 2, effective May 22. L. 91: (1) amended, p. 794, § 23, effective 1/1/1992. L. 2000: (1) amended, p. 1638, § 16, effective June 1. L. 2020: (2) amended, (HB 20-1077), ch. 328, p. 328, § 18, effective September 14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-116 - Civil penalty for checks not paid upon presentment

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. The penalty provided in this section shall be assessed in addition to any other penalties or interest provided by law.
L. 79: Entire section added, p. 1421, § 6, effective 1/1/1980. L. 88: Entire section amended, p. 1106, § 2, effective 1/1/1989. L. 95: Entire section amended, p. 36, § 2, effective March 17.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-100.3 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Date of sale" means the date on which a public auction begins.
(2)
"Electronic funds transfer" means a transfer of funds initiated by using an electronic terminal, telephonic instrument, or computer or magnetic tape to order or authorize a financial institution to credit or debit an account. "Electronic funds transfer" does not include a transaction originated by check, draft, or similar paper instrument.
(3)
"Negotiable paper" means a bank check, draft, express or post office money order, or cashier's checks approved by the treasurer.
(4)
"Public auction" means the sale of lands or town lots under this article at a venue or through a medium that allows members of the public to bid and purchase the lands or town lots.
L. 2005: Entire section added, p. 1234, § 1, effective June 3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-101 - Notice to delinquent owner

The treasurer shall make a list of all lands and town lots the tax liens on which are subject to sale, describing such land and town lots as the same are described on the tax roll. Except as otherwise provided in section
39-2-117(1)(a)
, no later than September 1 of each year, the treasurer shall send a notice by mail, at the person's last-known address, to each person by whom taxes for the previous year are known to be due and unpaid. The notice shall indicate the amount of the person's delinquency and state that if the amount of the delinquency is not paid by the date specified in the notice, which shall not be less than fifteen days from the date of mailing of the notice, the treasurer will advertise and sell a tax lien on the person's property on the date specified in the notice at public auction for the delinquent taxes, interest, and applicable fees. If such list is not made until after September 1, the sale held thereunder shall not be void by reason thereof.
L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-1. L. 85: Entire section amended, p. 1234, § 1, effective July 1. L. 88: Entire section amended, p. 1293, § 26, effective May 23. L. 92: Entire section amended, p. 2230, § 17, effective April 9. L. 94: Entire section amended, p. 756, § 7, effective April 20. L. 96: Entire section amended, p. 116, § 4, effective March 25. L. 2005: Entire section amended, p. 1234, § 2, effective June 3. L. 2007: Entire section amended, p. 18, § 1, effective February 20.
For time when tax lien attaches, see § 39-1-107.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-102 - Treasurer to publish and post notice

(1)
Except as set forth in subsection (3) of this section, the treasurer shall cause the notice described in subsection (2) of this section to be published in the newspaper selected pursuant to section
39-11-105
, the first publication being at least four weeks before the date of sale, and shall post a written or printed notice in a conspicuous place in the office of the treasurer for not less than four weeks before the date of sale. If there is no newspaper published in the county, a like notice shall be given by posting one written or printed notice for the above length of time on or near the outer door of the treasurer's office. When publication is made in a weekly newspaper, the notice shall be published in three successive weekly issues. When publication is made in a daily newspaper, the notice shall be published only three times, once each week, on the same day of the week.
(2)
The notice of sale at public auction shall contain:
(a)
A description of the lands and town lots on which the tax liens are subject to sale;
(b)
The date, time, and place of the tax lien sale, including the electronic address if the public auction is conducted by means of the internet or other electronic medium;
(c)
The location of computer workstations that are available to the public and information about how to obtain instructions on accessing the public auction and submitting bids if the public auction is conducted by means of the internet or other electronic medium; and
(d)
If the public auction is conducted by means of the internet or other electronic medium, a statement that the bidding rules for the public auction will be posted on the internet or other electronic medium used to conduct the public auction at least two weeks before the date of sale.
(3)
(a)
Publication in a newspaper under subsection (1) of this section is not required for a mobile home if:
(I)
A distraint warrant has been delivered to the owner of the mobile home or to his or her agent in accordance with section
39-10-111.5(3)
; and
(II)
The county treasurer publishes the notice described in subsection (2) of this section on the treasurer's website.
(b)
For purposes of this section, "mobile home" includes a manufactured home.
Amended by 2022 Ch. 308,§2, eff. 8/10/2022.
L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-2. L. 94: Entire section amended, p. 756, § 8, effective April 20. L. 2005: Entire section amended, p. 1235, § 3, effective June 3.
2022 Ch. 308, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-103 - Treasurer to make affidavit of posting

The treasurer shall also make, or cause to be made, an affidavit showing the posting of such list and notice, all of which affidavits shall be deposited by the treasurer with the county clerk and recorder to be filed and entered by the county clerk and recorder in the reception book or other permanent record of said office and there carefully preserved.
L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-3. L. 94: Entire section amended, p. 756, § 9, effective April 20.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-104 - Publisher's affidavit - form

(1)
Every publisher or printer who publishes such list and notice, immediately after the last publication thereof, shall transmit to the treasurer of the proper county an affidavit of such publication made by such publisher, printer, or some other person to whom the fact of publication is known, and no publisher or printer shall be paid for such publication if he fails to transmit such affidavit within fourteen days after the last publication.
(2)
Such affidavit shall be substantially in the following form:
"I, .............., publisher (or printer) of the .............., a .............. newspaper, printed and published in the county of .................. and state of Colorado, do hereby certify that the foregoing notice and list were published in said newspaper, once in each week, for ...... successive weeks, the last of which publications was made prior to the ................ day of ................, A.D. 20...., and that copies of each number of said paper in which said notice and list were published were delivered by carriers or transmitted by mail to each of the subscribers of said paper, according to the accustomed mode of business in this office.
....................,
Publisher (or Printer) of the ...................
STATE OF COLORADO
)
)
ss.
County of ..................................................
)
The above certificate of publication was subscribed and sworn to before me by the above named .................., who is personally known to me to be the identical person described in the above certificate, on the .................. day of .................., A.D. 20.....
.................................
(SEAL)"
L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-4.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-105 - Selection of newspaper publishing notice

It is the duty of the board of county commissioners of each county to select a newspaper of general circulation published or having general circulation in said county, in which the treasurer shall publish the delinquent tax list of his county, and for such service the board shall allow payment not exceeding the rate as provided by law.
L. 64: R&RE, p. 724, § 1. C.R.S. 1963: § 137-11-5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-106 - Advertising and auction fees

(1)
To the amount of delinquent taxes there shall be added a fee to cover the cost of advertising, as provided in section
30-1-102
, C.R.S. If the public auction is conducted by means of the internet or other electronic medium, the treasurer may add a fee to cover the cost of conducting the public auction.
(2)
The treasurer of each county shall deliver his list of all lots or tracts of land for which tax liens are to be advertised for sale to the publisher or printer at least ten days before the date of the first publication.
L. 64: R&RE, p. 724, § 1. L. 65: p. 1110, § 1. C.R.S. 1963: § 137-11-6. L. 67: p. 212, § 3. L. 71: p. 328, § 7. L. 85: (2) amended, p. 1234, § 2, effective July 1. L. 91: (2) amended, p. 1972, § 2, effective March 27. L. 2005: (1) amended, p. 1236, § 4, effective June 3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-107 - Erroneous assessments - abatement

It is the duty of the treasurer of each county, before making sale of tax liens on any lots or land for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in his office, and to omit from such sale the tax liens on all lots and lands doubly or erroneously assessed, insofar as he is able to ascertain the same, and to make an itemized report to the board of county commissioners of his county showing such double or erroneous assessment. The board of county commissioners, on receipt of such itemized report, by resolution to be entered in its proceedings, shall abate the taxes levied upon such double or erroneous assessments.
L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-7. L. 85: Entire section amended, p. 1235, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-108 - Manner of conducting public auction - definitions

(1)
On the day designated in the notice of sale, the treasurer shall commence the public auction of the tax liens on those lands and town lots on which the taxes, interest, and fees have not been paid and shall continue the same from day to day, Saturdays and Sundays excepted, until the tax liens on each parcel are sold. Where two or more lots or tracts of land are valued and assessed as one parcel, the treasurer shall sell a single tax lien on such land or tract. The public auction shall be held at the treasurer's office or at another location in the county designated by the treasurer, and all lands and town lots offered at the public auction on the same date of sale shall be offered for public auction at the same location; except that the public auction may be conducted by means of the internet or other electronic medium.
(2)
A public auction conducted by means of the internet or other electronic medium to sell lands and town lots under this article shall allow members of the public to submit bids by computer and permit the treasurer to accept bids for as long as the treasurer deems necessary. The county and its employees acting in their official capacity in preparing, conducting, and executing a sale of lands and town lots under this article are not liable for the failure of a device that prevents a person from participating in a sale under this article. As used in this subsection (2), "device" includes, but is not limited to, computer hardware, a computer network, a computer software application, and an internet website.
(3)
If there is no bid for any tax lien offered, the offering of such tax lien shall remain open until all the tax liens are offered for sale and the sale is ended or until the treasurer is satisfied that no more sales can be effected, whereupon it is the treasurer's duty to strike off to the county, city, town, or city and county the tax liens on those lands and town lots remaining unsold, for the amount of such taxes, delinquent interest, and fees thereon. When the treasurer strikes off a tax lien on any tract of land or town lot, the treasurer shall issue to the county, city, town, or city and county a certificate of purchase. No taxes levied against any lands for which a county has purchased a tax lien under the provisions of this section shall be payable until the same have been derived by the county from the sale of a tax lien on such lands or from the redemption of such lands.
L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-8. L. 85: Entire section amended, p. 1235, § 4, effective July 1. L. 92: Entire section amended, p. 2230, § 18, effective April 9. L. 2005: Entire section amended, p. 1236, § 5, effective June 3.