Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 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. Source: 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 January 1, 1992. L. 2000: (1) amended, p. 1638, § 16, effective June 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 328, § 18, effective September 14.
Amendment history
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 January 1, 1992. L. 2000: (1) amended, p. 1638, § 16, effective June 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 328, § 18, 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