§ 35-40-205 — License fee - expenditure of funds

Colorado § 35-40-205

• Jurisdiction: Colorado
• Title 35: Agriculture
• Art.: Predatory Animals - Control

Text

(1) To defray the expense of
the protection afforded by a program established under the provisions of this part
2, the board of county commissioners of any county has the power to require all
owners or persons in possession of any cattle, one year old or over, to pay a license
fee not exceeding thirty cents per head of cattle so owned or possessed by the
owner or person in the county or brought in from another county or state and
herded or grazed in the county. The assessor shall ascertain, in addition to the
regular assessment for taxation purposes, all cattle which will be one year old or
over as of February 1 within the county in any year in which the program is in effect,
and shall keep such information in a separate record from the regular assessment,
and shall include any cattle that shall be brought into the county between February
1 and January 31 of the following year to be herded or grazed for any part of the
year. The board of county commissioners also has the power to require all sheep
owners in the county who marketed sheep during the previous calendar year to pay
a license fee not exceeding one dollar per head of sheep for which such payments
were received. It is the responsibility of the Colorado sheep and wool board to
provide the county assessor, by October 1 of each year, with a list containing the
names and addresses of such sheep owners in the county and the number of sheep
marketed during the immediately preceding twelve months. Such information shall
be transmitted by the county assessor to the board of county commissioners by
November 1 of each year. The board of county commissioners also has the power to
require all sheep owners who herded or grazed sheep in the county to pay a license
fee not exceeding one dollar per head of sheep. The board of county commissioners
shall then order the license fee to be levied against all such sheep or cattle, or both,
and shall adjust the fee on cattle on the basis of the number of months any cattle
will be herded or grazed in the county, and shall adjust the fee on sheep on the
basis of the number of months the sheep were herded or grazed in the county
during the previous year.

(2) Upon the order of the board of county commissioners, such license fee
shall be imposed by the entry thereof in the name of the licensee upon the property
tax rolls of the county by the county assessor, and shall be payable to and
collected by the county treasurer as and when county personal property taxes are
by law payable and collected, and when so levied shall be a lien upon the property
of the licensee enforceable under the laws provided for the collection of taxes on
personal property. When collected said fees shall be placed by the county treasurer
in a predatory animal control fund of the county, and all moneys credited to said
fund shall be expended on order of the board of county commissioners of the
county for predatory animal control only.

Legislative History

Source: L. 61: p. 183, � 4. CRS 53: � 8-7-23. C.R.S. 1963: � 8-7-22. L. 77: (1) amended, p. 1608, � 1, effective May 16. L. 83: (1) amended, p. 2077, � 3, effective October 7. L. 97: (1) amended, p. 181, � 11, effective March 31.