Colorado Statutes
§ 39-10-109 — Delinquent tax list - notice
(1)Repealed.
(2)(a) As soon as practicable after June 15, the treasurer shall prepare a list
of all persons delinquent in the payment of taxes on personal property and shall
notify each such person by mail of the amount of delinquent personal property
taxes and delinquent interest due and owing thereon to and including the last day
of the month in which such notice is mailed. Such notice shall also state that, unless
payment of the amount of such unpaid personal property taxes and delinquent
interest thereon are paid by August 31, publication of such delinquency will be
made during the month of September.
(b)This subsection (2) is effective January 1, 1992.
Free access — add to your briefcase to read the full text and ask questions with AI
Colorado § 39-10-109 (Delinquent tax list - notice) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: L. 64: R&RE, p. 719, � 1. C.R.S. 1963: � 137-10-9. L. 65: p. 1108, � 1. L.
90: Entire section amended, p. 1718, � 6, effective June 7; entire section amended, p.
1087, � 54, effective July 1. L. 92: (2)(a) amended, p. 2227, � 12, effective April 9. L.
94: (2)(a) amended, p. 754, � 4, effective April 20.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes