Colorado § 39-10-109 Delinquent tax list - notice

Colorado Statutes

§ 39-10-109 — Delinquent tax list - notice

Colorado § 39-10-109

Title 39Taxation

Art.Collection

This text of Colorado § 39-10-109 (Delinquent tax list - notice) 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. § 39-10-109 (2026).

Text

(1)Repealed.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.

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(1) Repealed.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.

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.