Source: L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-12. L. 91: Entire section amended, p. 1973, § 4, effective March 27. L. 92: (1)(a)(I)(A) and (2) amended, p. 2229, § 15, effective April 9. L. 94: Entire section amended, p. 755, § 6, effective April 20. L. 96: Entire section amended, p. 14, § 2, effective February 22. L. 2017: (1)(a) amended, (HB 17-1238), ch. 260, p. 1175, § 24, effective August 9. L. 2020: (5) added, (HB 20-1421), ch. 108, p. 423, § 2, effective June 14. L. 2021: (6) added, (SB 21-279), ch. 365, p. 2407, § 2, effective June 28.
Editor's note: Subsection (5)(b) provided for the repeal of subsection (5), effective December 31, 2020. (See L. 2020, p. 423 .)
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