Colorado § 39-10-105 Receipt for taxes

Colorado Statutes

§ 39-10-105 — Receipt for taxes

Colorado·Title 39 Taxation·Art. Collection

(1)Upon request of an individual taxpayer or the taxpayer's agent, the treasurer shall issue and shall mail, if additionally requested, a receipt for each payment of taxes received, which shall state the amount of taxes paid and any delinquent interest thereon, the year or portion thereof for which such taxes apply, the property upon which such taxes are paid, and a notation of any taxes levied thereon for prior years which are unpaid and delinquent. A copy of the statement specified in section 39-10-103, when stamped paid by the treasurer, shall suffice for such receipt. The apportionment of the total tax levy may be printed or stamped on the reverse side of each tax receipt issued or may be separately furnished to the taxpayer. The mortgagee or beneficiary of a deed of trust i

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(1) Upon request of an individual taxpayer or
the taxpayer's agent, the treasurer shall issue and shall mail, if additionally
requested, a receipt for each payment of taxes received, which shall state the
amount of taxes paid and any delinquent interest thereon, the year or portion
thereof for which such taxes apply, the property upon which such taxes are paid,
and a notation of any taxes levied thereon for prior years which are unpaid and
delinquent. A copy of the statement specified in section 39-10-103, when stamped
paid by the treasurer, shall suffice for such receipt. The apportionment of the
total tax levy may be printed or stamped on the reverse side of each tax receipt
issued or may be separately furnished to the taxpayer. The mortgagee or
beneficiary of a deed of trust is not required to retain a tax receipt for the property
which is the subject of the mortgage or the deed of trust.

(1.5) In lieu of issuing and mailing individual receipts, the treasurer may issue
and mail a certified listing of taxes paid and any delinquent interest thereon, the
year or portion thereof for which such taxes apply, and sufficient identification of
the property upon which such taxes are paid to those taxpayers or their agents for
combined tax payments on ten or more assessed parcels.

(2) The treasurer shall retain in the office as part of the records thereof a
copy of every receipt issued by the treasurer for taxes paid, which copies shall be
recorded or filed in the order of issuance. The original tax receipt, or a copy thereof,
or a copy of any entry in the treasurer's records concerning the same shall, when
certified by the treasurer or the treasurer's deputy, be received in all places as
prima facie evidence of payments of the taxes. For purposes of this section, copy
means a reproduction of the original by any means, including, but not limited to, a
photograph, a microfilm or optical imaging record, a computer disk image, or any
other means of record retention chosen by the treasurer.

(3) Repealed.

Colorado § 39-10-105 (Receipt for taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 717, � 1. C.R.S. 1963: � 137-10-5. L. 71: p. 327, � 4. L. 75: (1.5) added, p. 1479, � 3, effective July 1. L. 77: (1) and (1.5) amended, p. 1761, � 3, effective June 2. L. 92: (1) and (1.5) amended, p. 2226, � 10, effective April 9. L. 94: (1) and (2) amended, p. 754, � 3, effective April 20. L. 2020: (3) repealed, (HB 20-1077), ch. 80, p. 326, � 14, effective September 14.