Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-2. L. 81: Entire section amended, p. 1841, § 3, effective May 28. L. 90: (1) amended, p. 1716, § 1, effective June 7; (1) amended, p. 1085, § 49, effective July 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 325, § 11, effective September 14.
Editor's note: Subsection (1)(a)(II) provided for the repeal of subsection (1)(a), effective January 1, 1992. (See L. 90, p. 1716 .)
Structure Colorado Code
§ 39-10-101. Collection of Taxes
§ 39-10-102. When Taxes Payable
§ 39-10-104.5. Payment Dates - Optional Payment Dates - Failure to Pay - Delinquency - Repeal
§ 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 - Repeal
§ 39-10-113. Removal or Transfer of Personal Property - Collection of Taxes
§ 39-10-113.5. Improvements Valued and Taxed Separately - Collection of Taxes
§ 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