Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 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Repealed.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. Source: 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. Editor's note: Subsection (1)(b) provided for the repeal of subsection (1), effective January 1, 1992. (See L. 90, p. 1087.)
Amendment history
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.
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