C.R.S. § 39-10-103 — Tax statement

(1) (a) As soon as practicable after January 1, the treasurer shall, at the treasurer's discretion, mail or send electronic notification to each person whose name appears on the tax list and warrant a statement or true and actual notice of electronic statement availability, as applicable, showing the total amount of taxes payable by such person, which statement shall separately list the amount of taxes levied on real and personal property and shall recite the actual value of the property and the amount of valuation for assessment upon which such taxes were levied. If any of the personal property upon which taxes are to be levied is a mobile home, the tax statement shall contain the following notice: This property may not be moved without a valid permit or prorated tax receipt and a transportable manufactured home permit from the county treasurer's office. Violators shall be prosecuted. Failure of any person to receive such statement or true and actual notice of an electronic statement, as applicable, shall not preclude collection by the treasurer of the amount of taxes due from and payable by such person. Such statement shall include a notice that, if such person desires a receipt for payment of taxes, the person shall request such receipt. The statement may also state what each mill levy would have been for each taxing district for the prior tax year based upon the current year's valuation for assessment. (b) On and after January 1, 1988, each taxpayer's statement required by paragraph (a) of this subsection (1) shall also separately list the mill levies and the amount of taxes to be credited to the county, municipalities, school districts, special districts, and other districts within the county which are applicable to his property. This paragraph (b) shall be applicable for statements for 1987 taxes payable in 1988 and for each statement thereafter. (c) Repealed. (d) For property tax years commencing on or after January 1, 2025, the treasurer shall not include the amount of valuation for assessment upon which taxes are levied upon the taxpayer. (2) Each tax notice must contain information regarding the actual school district general fund mill levy and the school district general fund mill levy in absence of funds estimated to be received by school districts pursuant to the Public School Finance Act of 2025, article 54 of title 22, and the estimated funds to be received for the general funds of districts from the state. (3) Repealed. (4) Notwithstanding any other provision of law, a taxpayer may request to receive by electronic transmission the statement required by subsection (1) of this section. The taxpayer shall submit along with the request an electronic address to which the treasurer may send future statements. The treasurer, upon receipt of such request by a taxpayer to receive statements electronically, may send all future statements by electronic transmission to the electronic address supplied by the taxpayer; except that, if a taxpayer subsequently requests to cease the electronic transmission of such statements and requests to receive future statements by mail, the treasurer shall comply with the request. Failure of a taxpayer to receive the electronic statement shall not preclude collection by the treasurer of the amount of taxes due from and payable by the taxpayer. Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-3. L. 77: Entire section amended, p. 1761, § 2, effective June 2; entire section amended, p. 1739, § 22, effective June 20. L. 78: Entire section amended, p. 373, § 10, effective July 1. L. 85: (1) amended, p. 1232, § 1, effective April 5. L. 88: (2) amended, p. 824, § 38, effective May 24. L. 89: (2) amended, p. 971, § 23, effective June 7. L. 90: (3) added, p. 1716, § 2, effective June 7; (3) added, p. 1085, § 50, effective July 1, 1990. L. 91: (1)(a) amended, p. 1695, § 2, effective July 1. L. 94: (2) amended, p. 825, § 56, effective April 27; (2) amended, p. 1646, § 81, effective May 31. L. 96: (1)(a) amended, p. 724, § 8, effective May 22. L. 2004: (3) repealed, p. 207, § 30, effective August 4. L. 2010: (1)(a) amended and (4) added, (HB 10-1117), ch. 195, p. 842, § 3, effective August 11. L. 2015: (1)(b) amended, (SB 15-264), ch. 259, p. 967, § 87, effective August 5. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 326, § 12, effective September 14. L. 2023, 1st Ex. Sess.: (1)(c) added, (SB 23B-001), ch. 1, p. 12, § 13, effective November 20. L. 2024: (2) amended, (HB 24-1448), ch. 236, p. 1538, § 65, effective May 23. L. 2024, 2nd Ex. Sess.: (1)(d) added, (HB 24B-1001), ch. 1, p. 22, § 17, effective October 1 (see editor's note). Editor's note: (1) Amendments to this section by House Bill 77-1324 and House Bill 77-1452 were harmonized. Amendments to subsection (3) by Senate Bill 90-211 superseded by House Bill 90-1314. Amendments to subsection (2) by House Bill 94-1001 and Senate Bill 94-206 were harmonized. (2) Section 19 of chapter 1 (HB 24B-1001), Session Laws of Colorado 2024, Second Extraordinary Session, provides that the act changing this section takes effect only if SB 24-233 takes effect and takes effect upon the effective date of SB 24-233. SB 24-233 took effect on October 1, 2024, due to an amendment to the effective date of SB 24-233 by section 18 of chapter 1 (HB 24B-1001), Session Laws of Colorado 2024, Second Extraordinary Session. (3) Subsection (1)(c)(II) provided for the repeal of subsection (1)(c), effective July 1, 2025. (See L. 2023, 1st Ex. Sess., p. 12.) 39-10-104. Payment dates - optional payment dates - failure to pay - penalty - repeal. (Repealed) Source: 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 March 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 January 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. Editor's note: Subsection (10) provided for the repeal of this section, effective January 1, 1992. (See L. 90, pp. 1085, 1717.)