Colorado Code
Article 10 - Collection
§ 39-10-105. Receipt for Taxes

(1.5) In lieu of issuing and mailing individual receipts, the treasurer may issue and mail a certified listing of taxes paid and any delinquent interest thereon, the year or portion thereof for which such taxes apply, and sufficient identification of the property upon which such taxes are paid to those taxpayers or their agents for combined tax payments on ten or more assessed parcels.



Source: L. 64: R&RE, p. 717, § 1. C.R.S. 1963: § 137-10-5. L. 71: p. 327, § 4. L. 75: (1.5) added, p. 1479, § 3, effective July 1. L. 77: (1) and (1.5) amended, p. 1761, § 3, effective June 2. L. 92: (1) and (1.5) amended, p. 2226, § 10, effective April 9. L. 94: (1) and (2) amended, p. 754, § 3, effective April 20. L. 2020: (3) repealed, (HB 20-1077), ch. 80, p. 326, § 14, effective September 14.

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