Colorado § 39-10-102 When taxes payable

Colorado Statutes

§ 39-10-102 — When taxes payable

Colorado § 39-10-102

Title 39Taxation

Art.Collection

This text of Colorado § 39-10-102 (When taxes payable) 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. § 39-10-102 (2026).

Text

(1)(a) Repealed.

(b)(I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year.

(II)This paragraph (b) is effective January 1, 1992.

(2)Except as otherwise provided in article 1.5 of this title 39, the treasurer shall accept payment of taxes tendered by any person and, upon request of the person who tendered the payment of taxes or the person's agent, issue a receipt therefor at any time after the tax list and warrant have been received by the treasurer.

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(1) (a) Repealed.

(b) (I) Except as otherwise provided in article 1.5 of this title, all property
taxes shall become due and payable on January 1 of the year following that in which
they are levied and shall become delinquent on June 16 of said year.

(II) This paragraph (b) is effective January 1, 1992.

(2) Except as otherwise provided in article 1.5 of this title 39, the treasurer
shall accept payment of taxes tendered by any person and, upon request of the
person who tendered the payment of taxes or the person's agent, issue a receipt
therefor at any time after the tax list and warrant have been received by the
treasurer.

Legislative History

Source: L. 64: R&RE, p. 716, � 1. C.R.S. 1963: � 137-10-2. L. 81: Entire section amended, p. 1841, � 3, effective May 28. L. 90: (1) amended, p. 1716, � 1, effective June 7; (1) amended, p. 1085, � 49, effective July 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 325, � 11, effective September 14.