(1) The county treasurer shall
charge and receive the following fees:
(a) Upon all money received by him or her for town and city taxes except as
otherwise provided in section 42-3-107 (24)(c), whether such towns or cities are
incorporated under the general laws or by special charter, and anything in said
charter to the contrary notwithstanding, and upon all school taxes in counties of the
first class, one percent; in counties of the second class, one percent; in counties of
every other class, one percent on school taxes and two percent on town and city
taxes; except that a collection fee not exceeding one-quarter of one percent shall
be charged as provided in section 22-54-119 and no collection fee shall be charged
on other school taxes exempt by law from said collection fees;
(b) Upon all moneys received by him for taxes of every other kind in counties
of the first class, one percent; second class, one and one-half percent; third class,
two percent; fourth class, three percent; fifth class, five percent;
(c) For receiving all moneys other than taxes, one percent, except moneys
received from all federal funds derived from any and all sources. No collection fees
shall be charged upon any moneys collected and distributed under the provisions of
sections 22-54-106 and 22-54-115, C.R.S., or upon other school moneys exempt by
law from said collection fees;
(d) Repealed.
(e) For advertising delinquent personal property taxes, ten dollars or the
cost of advertising, whichever is greater;
(f) For certifying the amount of taxes due on any parcel of real estate, and
for certifying outstanding sales for unpaid taxes with the amount required for
redemption, ten dollars for each certificate;
(g) In connection with a sale for delinquent taxes, for advertising each
property description that is separately identified by its own parcel number for
general property tax purposes, the estimated cost of advertising but not less than
ten dollars;
(h) Repealed.
(i) For each certificate of purchase delivered, four dollars;
(j) For endorsing the amount of subsequent taxes paid on tax certificates
and the date of payment in the book of tax sales, five dollars for each certificate;
(k) For processing an application for treasurer's deed, thirty-five dollars if
the application is not advertised and seventy-five dollars if the application is
advertised;
(l) For the assignment of a certificate of purchase, made to the county, city,
town, or city and county at any tax sale, to a person desiring to purchase land
covered by such certificate, four dollars;
(m) For each notice of purchase required by section 39-11-128 (1), C.R.S., to
be served before a treasurer's deed may be issued, the cost of publication in a
newspaper where such publication is required;
(n) For each certificate of redemption delivered, seven dollars;
(o) (I) For services in collecting drainage district assessments on or before
December 31, 2025, such amount as the board of directors of the district may allow,
but not less than twenty-five dollars nor more than one hundred dollars per annum.
This subsection (1)(o)(I) is repealed, effective July 1, 2026.
(II) For services in collecting drainage district assessments on and after
January 1, 2026, twenty-five hundredths of one percent upon all money received by
the county treasurer for assessments levied by the drainage district;
(p) (I) For services in collecting irrigation district assessments on or before
December 31, 2025, such amount as the board of directors of the district may allow,
but not less than twenty-five dollars nor more than one hundred dollars per annum.
This subsection (1)(p)(I) is repealed, effective July 1, 2026.
(II) For services in collecting irrigation district assessments on and after
January 1, 2026, twenty-five hundredths of one percent upon all money received by
the county treasurer for assessments levied by the irrigation district;
(q) For services rendered in handling the payment of principal and interest
on bonds of a school district, such amount as the county treasurer and the board of
education shall agree upon, which shall be determined in accordance with the
prevailing rate charged for similar services rendered by commercial banks in the
state of Colorado;
(r) For preparation of a distraint warrant, fifteen dollars;
(s) For research, the amounts specified in section 24-72-205;
(t) For the notice, computation, and recording provided in section 32-1-1604,
C.R.S., thirty dollars.
(1.5) The county treasurer may charge and receive the fee specified in
section 42-4-510 (2)(a) for issuing an authentication of paid ad valorem taxes and a
transportable manufactured home permit.
(2) None of the provisions of this section shall be applicable to any moneys
received or collected by any county treasurer for any hospital established under the
provisions of part 3 of article 3 of title 25, C.R.S., or for any health service district
embracing only an entire county established under the provisions of article 1 of title
32, C.R.S.
(3) In addition to any other fees to which the county treasurer is entitled and
notwithstanding the provisions of subsection (2) of this section, the county
treasurer may charge an administrative fee of five dollars when the payment of any
real property tax statement, exclusive of any license fees collected pursuant to
sections 35-40-205 and 35-57.5-116, C.R.S., is less than ten dollars. The fee shall
be credited to the county general fund, pursuant to section 30-25-105, to cover the
cost of processing such tax statement.
Source: L. 1891: p. 211, � 6. L. 1897: p. 159, � 1. R.S. 08: � 2537. C.L. � 7887. CSA: C. 66, � 25. CRS 53: � 56-4-2. L. 55: p. 385, � 1. L. 56: p. 147, �� 1, 2. L. 59: p.
441, � 1. L. 63: p. 490, � 1. C.R.S. 1963: � 56-4-2. L. 71: p. 325, � 2. L. 73: p. 1433, � 1. L. 75: (1)(i), (1)(k), and (1)(n) amended, p. 1478, � 1, effective June 26. L. 79: (1)(q)
added, p. 792, � 2, effective May 22. L. 81: (2) amended, p. 1612, � 9, effective July 1. L. 84: (3) added, p. 813, � 1, effective March 29. L. 87: (3) amended, p. 1202, � 1,
effective April 30. L. 88: (1)(a) and (1)(c) amended, p. 823, � 35, effective May 24;
(1)(d), (1)(f), (1)(g), and (1)(i) to (1)(n) amended and (1)(r) and (1)(s) added, p. 1105, � 1,
effective January 1, 1989. L. 90: (1)(e) amended, p. 1695, � 15, effective June 9. L. 91: (1)(h) repealed, p. 1972, � 1, effective March 27; (1)(t) added, p. 2426, � 7, effective
June 8. L. 94: (1)(a) and (1)(c) amended, p. 824, � 53, effective April 27. L. 95: (3)
amended, p. 1105, � 45, effective May 31. L. 96: (2) amended, p. 472, � 7, effective
July 1. L. 97: (3) amended, p. 182, � 13, effective March 31. L. 99: (1)(a) amended, p.
177, � 5, effective January 1, 2000. L. 2020: (1)(a) and (1)(s) amended, (1)(d) repealed,
and (1.5) added, (HB 20-1077), ch. 80, p. 323, � 1, effective September 14. L. 2023: (1)(o) and (1)(p) amended, (SB 23-057), ch. 53, p. 188, � 1, effective January 1, 2024.