Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 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Repealed. Source: 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 L. 2020: (3) repealed, (HB 20-1077), ch. 80, p. 326, § 14, effective September 14.
Amendment history
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. 80, p. 326, § 14, effective September 14.
Source: view the official text
In this article (19 sections)
- 39-10-101 · Collection of taxes
- 39-10-102 · When taxes payable
- 39-10-103 · Tax statement
- 39-10-104.5 · Payment dates - optional payment dates - failure to pay -…
- 39-10-105 · Receipt for taxes
- 39-10-106 · Payment of taxes on fractional interests in lands
- 39-10-107 · Apportionment of taxes, delinquent interest - payment
- 39-10-109 · Delinquent tax list - notice
- 39-10-110 · Publication of delinquent taxes
- 39-10-110.5 · Partial payment of delinquent personal property taxes
- 39-10-111 · Distraint, sale of personal property
- 39-10-111.5 · Distraint - sale - redemption - mobile homes
- 39-10-112 · Action to collect unpaid taxes
- 39-10-113 · Removal or transfer of personal property - collection of…
- 39-10-113.5 · Improvements valued and taxed separately - collection of…
- 39-10-114 · Abatement - cancellation of taxes
- 39-10-114.5 · Decision - review - judicial review
- 39-10-115 · Certificate of taxes due
- 39-10-116 · Civil penalty for checks not paid upon presentment