Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-3. L. 77: Entire section amended, p. 1761, § 2, effective June 2; entire section amended, p. 1739, § 22, effective June 20. L. 78: Entire section amended, p. 373, § 10, effective July 1. L. 85: (1) amended, p. 1232, § 1, effective April 5. L. 88: (2) amended, p. 824, § 38, effective May 24. L. 89: (2) amended, p. 971, § 23, effective June 7. L. 90: (3) added, p. 1716, § 2, effective June 7; (3) added, p. 1085, § 50, effective July 1, 1990. L. 91: (1)(a) amended, p. 1695, § 2, effective July 1. L. 94: (2) amended, p. 825, § 56, effective April 27; (2) amended, p. 1646, § 81, effective May 31. L. 96: (1)(a) amended, p. 724, § 8, effective May 22. L. 2004: (3) repealed, p. 207, § 30, effective August 4. L. 2010: (1)(a) amended and (4) added, (HB 10-1117), ch. 195, p. 842, § 3, effective August 11. L. 2015: (1)(b) amended, (SB 15-264), ch. 259, p. 967, § 87, effective August 5. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 326, § 12, effective September 14.
Editor's note: Amendments to this section by House Bill 77-1324 and House Bill 77-1452 were harmonized. Amendments to subsection (3) by Senate Bill 90-211 superseded by House Bill 90-1314. Amendments to subsection (2) by House Bill 94-1001 and Senate Bill 94-206 were harmonized.
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