§ 39-10-110.5 — Partial payment of delinquent personal property taxes

Colorado § 39-10-110.5

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Collection

Text

(1)
Notwithstanding any other provision of law to the contrary, the treasurer may
accept partial payments for delinquent personal property taxes so long as the
owner of the personal property has entered into a written payment plan with the
treasurer. The payment plan shall specify the total amount due, including the
amount of tax levied and any applicable interest, penalties, or fees; the amount of
each payment; and payment due dates. The total amount due under a payment plan
shall be paid in full no later than twenty-four months from the date the owner of the
personal property enters into a written payment plan with the treasurer.

(2) The treasurer shall keep a copy of the payment plan until the owner of
the personal property has paid the total amount identified in the payment plan.
Once the owner of the personal property has paid the total amount due, the
treasurer shall mark the plan paid in full.

(3) The treasurer may terminate the payment plan if the owner of the
personal property fails to abide by the terms and conditions of the plan.

Legislative History

Source: L. 98: Entire section added, p. 238, � 1, effective April 10.