§ 39-10-101 — Collection of taxes

(1) Upon receipt of the tax list and warrant
from the assessor, the treasurer shall proceed to collect the taxes therein levied,
and such tax list and warrant shall be his authority and justification against any
illegality in procedure prior to his receiving the same.

(2) (a) (I) If, after the tax list and warrant has been received by the treasurer,
the treasurer discovers that any taxable property then located in the treasurer's
county has been omitted from the tax list and warrant for the current year or for
any prior year and has not been valued for assessment, the treasurer shall forthwith
list and value such property for assessment in the same manner as the assessor
might have done and shall enter such valuation for assessment on the tax list and
warrant and extend the levy. Such entry shall be designated as an additional
assessment and shall be valid for all purposes, the same as though performed by
the assessor.

(II) Notwithstanding subparagraph (I) of this paragraph (a) or section 39-5-125, neither the assessor nor the treasurer shall treat any possessory interest in
exempt property as taxable property omitted from the tax list and warrant for any
property tax year prior to 2001.

(b) (I) Except as provided in subparagraph (II) of this paragraph (b), the taxes
for any period, together with interest thereon, imposed by this section shall not be
assessed, nor shall any lien be filed or distraint warrant issued or suit for collection
be instituted or any other action to collect the same be commenced, more than six
years after the date on which the tax was or is payable. Except as otherwise
provided in paragraph (d) of this subsection (2), interest shall not be charged prior
to the date on which additional assessment is made.

(II) Effective January 1, 1996, the taxes for any period, together with interest
thereon, imposed by this section shall not be assessed, nor shall any lien be filed or
distraint warrant issued or suit for collection be commenced, more than two years
after the date on which the tax was or is payable when the failure to collect the tax
is due to an error or omission of a governmental entity. The provisions of this
subparagraph (II) shall not apply to taxes imposed on oil and gas leaseholds and
lands.

(c) In the case of fraudulent action with intent to evade tax, the tax, together
with interest thereon, may be assessed, or proceedings for the collection of such
taxes may be begun, at any time.

(d) Taxes levied upon additional assessments on mines and on oil and gas
leaseholds and lands which had been previously omitted from the tax list and
warrant due to the failure of an owner or operator of any mine or of any oil and gas
leaseholds and lands to comply with section 39-6-106, 39-6-113, or 39-7-101 shall
be subject to the delinquent interest provisions of section 39-10-104.5. Delinquent
interest shall be calculated to accrue from the date the taxes were due pursuant to
section 39-1-105 and section 39-6-106, 39-6-113, or 39-7-101. This paragraph (d)
shall apply to omitted property or production but shall not apply to valuation
disputes, protests, or appeals therefrom filed pursuant to section 39-5-122.

(3) If on the tax list and warrant there is any error in the name of a person
owing taxes, the treasurer may correct such error and collect the taxes from the
person intended.

(4) and (5) Repealed.

Legislative History

Source: L. 64: R&RE, p. 715, � 1. C.R.S. 1963: � 137-10-1. L. 73: p. 238, � 21. L. 75: (4) repealed, p. 1473, � 30, effective July 18; (2) amended, p. 1478, � 2, effective July 30. L. 90: (5) added, p. 1719, � 9, effective June 7. L. 92: (2)(b) amended and (2)(d) added, p. 2238, � 1, effective April 10. L. 94: (5) repealed, p. 753, � 1, effective April 20. L. 95: (2)(b) amended, p. 35, � 1, effective March 17. L. 96: (2)(b)(II) amended, p. 18, � 4, effective February 22; (2)(a) amended p. 1855, � 5, effective June 5. L. 2002: (2)(a)(II) amended, p. 1009, � 4, effective August 7.