It is the duty of the county treasurer to assess, at a fair value, the property of any person liable to pay taxes which the county assessor has failed to assess, to place the same on the tax roll, and to collect taxes on the same in the manner provided by law. Such treasurer shall not be compelled to assess such property in person; and he is authorized to administer oaths to such persons, or any others, touching the value of said property.
Source: G.L. § 536. G.S. § 640. R.S. 08: § 1331. C.L. § 8806. CSA: C. 45, § 153. CRS 53: § 35-7-17. C.R.S. 1963: § 35-7-17.
Structure Colorado Code
Title 30 - Government - County
§ 30-10-701. Election - Term - Bond - Insurance
§ 30-10-704. Chief Deputy Treasurer - Duties
§ 30-10-705. Vacancy in Office - How Filled
§ 30-10-706. Officers Who Cannot Be Treasurer
§ 30-10-707. Treasurer to Receive and Pay Moneys
§ 30-10-708. Deposit of Funds in Banks and Savings and Loan Associations
§ 30-10-710. Apportionment and Separation of Funds
§ 30-10-711. Payment of Warrants - Call Published
§ 30-10-712. Funds Payable in Order of Presentment
§ 30-10-713. Delivery of Books to Successor - Penalty
§ 30-10-714. Treasurer Collector of Taxes
§ 30-10-715. Treasurer to Issue Receipt for Money Collected
§ 30-10-716. Treasurer to Assess Property, When
§ 30-10-718. Registry of Orders - Open to Inspection
§ 30-10-726. Failure of Treasurer to Perform Duties - Penalty