Colorado § 39-10-103 Tax statement

Colorado Statutes

§ 39-10-103 — Tax statement

Colorado·Title 39 Taxation·Art. Collection

(1)(a) As soon as practicable after January 1, the treasurer shall, at the treasurer's discretion, mail or send electronic notification to each person whose name appears on the tax list and warrant a statement or true and actual notice of electronic statement availability, as applicable, showing the total amount of taxes payable by such person, which statement shall separately list the amount of taxes levied on real and personal property and shall recite the actual value of the property and the amount of valuation for assessment upon which such taxes were levied. If any of the personal property upon which taxes are to be levied is a mobile home, the tax statement shall contain the following notice: This property may not be moved without a valid permit or prorated tax receipt and

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(1) (a) As soon as practicable after January 1, the
treasurer shall, at the treasurer's discretion, mail or send electronic notification to
each person whose name appears on the tax list and warrant a statement or true
and actual notice of electronic statement availability, as applicable, showing the
total amount of taxes payable by such person, which statement shall separately list
the amount of taxes levied on real and personal property and shall recite the actual
value of the property and the amount of valuation for assessment upon which such
taxes were levied. If any of the personal property upon which taxes are to be levied
is a mobile home, the tax statement shall contain the following notice: This
property may not be moved without a valid permit or prorated tax receipt and a
transportable manufactured home permit from the county treasurer's office.
Violators shall be prosecuted. Failure of any person to receive such statement or
true and actual notice of an electronic statement, as applicable, shall not preclude
collection by the treasurer of the amount of taxes due from and payable by such
person. Such statement shall include a notice that, if such person desires a receipt
for payment of taxes, the person shall request such receipt. The statement may
also state what each mill levy would have been for each taxing district for the prior
tax year based upon the current year's valuation for assessment.

(b) On and after January 1, 1988, each taxpayer's statement required by
paragraph (a) of this subsection (1) shall also separately list the mill levies and the
amount of taxes to be credited to the county, municipalities, school districts,
special districts, and other districts within the county which are applicable to his
property. This paragraph (b) shall be applicable for statements for 1987 taxes
payable in 1988 and for each statement thereafter.

(c) Repealed.

(d) For property tax years commencing on or after January 1, 2025, the
treasurer shall not include the amount of valuation for assessment upon which
taxes are levied upon the taxpayer.

(2) Each tax notice must contain information regarding the actual school
district general fund mill levy and the school district general fund mill levy in
absence of funds estimated to be received by school districts pursuant to the
Public School Finance Act of 2025, article 54 of title 22, and the estimated funds
to be received for the general funds of districts from the state.

(3) Repealed.

(4) Notwithstanding any other provision of law, a taxpayer may request to
receive by electronic transmission the statement required by subsection (1) of this
section. The taxpayer shall submit along with the request an electronic address to
which the treasurer may send future statements. The treasurer, upon receipt of
such request by a taxpayer to receive statements electronically, may send all
future statements by electronic transmission to the electronic address supplied by
the taxpayer; except that, if a taxpayer subsequently requests to cease the
electronic transmission of such statements and requests to receive future
statements by mail, the treasurer shall comply with the request. Failure of a
taxpayer to receive the electronic statement shall not preclude collection by the
treasurer of the amount of taxes due from and payable by the taxpayer.

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Legislative History

Source: L. 64: R&RE, p. 716, � 1. C.R.S. 1963: � 137-10-3. L. 77: Entire section amended, p. 1761, � 2, effective June 2; entire section amended, p. 1739, � 22, effective June 20. L. 78: Entire section amended, p. 373, � 10, effective July 1. L. 85: (1) amended, p. 1232, � 1, effective April 5. L. 88: (2) amended, p. 824, � 38, effective May 24. L. 89: (2) amended, p. 971, � 23, effective June 7. L. 90: (3) added, p. 1716, � 2, effective June 7; (3) added, p. 1085, � 50, effective July 1, 1990. L. 91: (1)(a) amended, p. 1695, � 2, effective July 1. L. 94: (2) amended, p. 825, � 56, effective April 27; (2) amended, p. 1646, � 81, effective May 31. L. 96: (1)(a) amended, p. 724, � 8, effective May 22. L. 2004: (3) repealed, p. 207, � 30, effective August 4. L. 2010: (1)(a) amended and (4) added, (HB 10-1117), ch. 195, p. 842, � 3, effective August 11. L. 2015: (1)(b) amended, (SB 15-264), ch. 259, p. 967, � 87, effective August 5. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 326, � 12, effective September 14. L. 2023, 1st Ex. Sess.: (1)(c) added, (SB 23B-001), ch. 1, p. 12, � 13, effective November 20. L. 2024: (2) amended, (HB 24-1448), ch. 236, p. 1538, � 65, effective May 23. L. 2024, 2nd Ex. Sess.: (1)(d) added, (HB 24B-1001), ch. 1, p. 22, � 17, effective October 1 (see editor's note).