Colorado § 31-2-109 Assessment - taxes - collection

Colorado Statutes

§ 31-2-109 — Assessment - taxes - collection

Colorado § 31-2-109

Title 31Government

Art.Formation and Reorganization

This text of Colorado § 31-2-109 (Assessment - taxes - collection) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 31-2-109 (2026).

Text

When any municipality
incorporates under the provisions of this title or any municipality reorganizes under
the provisions of part 3 of this article after the time for making the annual
assessment for taxation has passed, the governing body of each such city or town
may provide, by ordinance or resolution, for the assessment of taxable property
within the corporate limits of said city or town. When such assessment is made and
approved by the governing body, it may proceed to levy the necessary taxes for the
fiscal year, which levy shall be certified by the clerk of such city or town to the
county assessor, who shall extend the same upon the tax list of the current year, as
required by section 31-20-104. The county treasurer shall proceed in the collection
of such taxes in all res

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When any municipality
incorporates under the provisions of this title or any municipality reorganizes under
the provisions of part 3 of this article after the time for making the annual
assessment for taxation has passed, the governing body of each such city or town
may provide, by ordinance or resolution, for the assessment of taxable property
within the corporate limits of said city or town. When such assessment is made and
approved by the governing body, it may proceed to levy the necessary taxes for the
fiscal year, which levy shall be certified by the clerk of such city or town to the
county assessor, who shall extend the same upon the tax list of the current year, as
required by section 31-20-104. The county treasurer shall proceed in the collection
of such taxes in all respects as provided by law for the collection of taxes in cities
and towns. It is not necessary for any such city or town to pass the annual
appropriation ordinance or resolution required by section 29-1-108, C.R.S. This
section shall apply only to the assessment and collection of taxes for the first fiscal
year after such incorporation or reorganization.