Colorado Code
Article 10 - Collection
§ 39-10-104.5. Payment Dates - Optional Payment Dates - Failure to Pay - Delinquency - Repeal

Required Date Last Day of June 15 April 30 of Payment February Month Paid Half Tax Option Full Tax 1st Installment 2nd Installment Option* March 1% ______ ______ April 2% ______ ______ May 3% ______ 1% June 1 - 15 4% ______ 2% June 16 - 30 4% 1% 2% July 5% 2% 3% August 6% 3% 4% September 7% 4% 5% October 8% 5% 6% November 9% 6% 7% December 10% 7% 8% *Total taxes less than $25.00 must be paid using the Full Tax Option.
Source: L. 90: Entire section added, pp. 1085, 1717, §§ 52, 4, effective January 1, 1992. L. 92: (3) to (6), (9), and (10) amended, p. 2226, § 9, effective April 9. L. 93: (1) to (4) amended, p. 303, § 1, effective April 7; (2) amended and (11) added, p. 346, § 3, effective April 12. L. 94: (8) amended, p. 753, § 2, effective April 20. L. 98: (11) repealed, p. 829, § 52, effective August 5. L. 2000: (3)(a) amended, p.81, § 1, effective March 10. L. 2001: (9) amended, p. 269, § 17, effective November 15. L. 2005: (8) amended, p. 254, § 1, effective April 14. L. 2006: (10) amended, p. 26, § 1, effective March 13. L. 2010: (8) amended, (HB 10-1046), ch. 16, p. 77, § 1, effective March 5; (3)(a) amended, (HB 10-1117), ch. 195, p. 843, § 4, effective August 11. L. 2016: (2) amended, (SB 16-189), ch. 210, p. 793, § 107, effective June 6. L. 2020: (13) added, (HB 20-1421), ch. 108, p. 423, § 1, effective June 14; (12) added, (HB 20-1077), ch. 80, p. 326, § 13, effective September 14. L. 2021: (14) added, (SB 21-279), ch. 365, p. 2406, § 1, effective June 28.