Colorado § 39-10-110 Publication of delinquent taxes

Colorado Statutes

§ 39-10-110 — Publication of delinquent taxes

Colorado § 39-10-110

Title 39Taxation

Art.Collection

This text of Colorado § 39-10-110 (Publication of delinquent taxes) 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. § 39-10-110 (2026).

Text

During the month of September,
the treasurer shall publish for one time only in a newspaper published in his county
a notice listing the names and addresses of all persons whose taxes on personal
property are unpaid and delinquent, with the amount of such taxes and delinquent
interest thereon to and including the last day of September, plus the fee prescribed
in section 30-1-102, C.R.S. Such notice shall recite that, if the amount of such
delinquent taxes, delinquent interest, and fee is not paid by the last day of
September, the personal property upon which such taxes were levied shall be
subject to distraint, seizure, and sale. If there is no newspaper published in the
county, then the treasurer shall conspicuously post copies of such notice in the
county courthouse, in the tre

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During the month of September,
the treasurer shall publish for one time only in a newspaper published in his county
a notice listing the names and addresses of all persons whose taxes on personal
property are unpaid and delinquent, with the amount of such taxes and delinquent
interest thereon to and including the last day of September, plus the fee prescribed
in section 30-1-102, C.R.S. Such notice shall recite that, if the amount of such
delinquent taxes, delinquent interest, and fee is not paid by the last day of
September, the personal property upon which such taxes were levied shall be
subject to distraint, seizure, and sale. If there is no newspaper published in the
county, then the treasurer shall conspicuously post copies of such notice in the
county courthouse, in the treasurer's office, and in at least one other public place in
the county seat.

Legislative History

Source: L. 64: R&RE, p. 719, � 1. C.R.S. 1963: � 137-10-10. L. 65: p. 1108, � 2. L. 71: p. 327, � 5. L. 92: Entire section amended, p. 2228, � 13, effective April 9. L. 93: Entire section amended, p. 305, � 2, effective April 7.