Colorado § 39-10-115 Certificate of taxes due

Colorado Statutes

§ 39-10-115 — Certificate of taxes due

Colorado·Title 39 Taxation·Art. Collection

(1)Upon request, the treasurer shall certify in writing the full amount of taxes due upon any parcel of real property or mobile home in his or her county, and all outstanding sales for unpaid taxes as shown by the records of his or her office or the records of the department of revenue, with the amount required for redemption of such sales, if the same still are redeemable. The treasurer shall include on such certificate of taxes due an itemized list of the mill levies and amount of taxes and assessments imposed by each taxing jurisdiction and a statement that information regarding special taxing districts and the boundaries of such districts may be on file or deposit with the board of county commissioners, the county clerk and recorder, or the county assessor. A fee shall be co

Free access — add to your briefcase to read the full text and ask questions with AI

(1) Upon request, the treasurer shall
certify in writing the full amount of taxes due upon any parcel of real property or
mobile home in his or her county, and all outstanding sales for unpaid taxes as
shown by the records of his or her office or the records of the department of
revenue, with the amount required for redemption of such sales, if the same still are
redeemable. The treasurer shall include on such certificate of taxes due an
itemized list of the mill levies and amount of taxes and assessments imposed by
each taxing jurisdiction and a statement that information regarding special taxing
districts and the boundaries of such districts may be on file or deposit with the
board of county commissioners, the county clerk and recorder, or the county
assessor. A fee shall be collected for each such certificate issued by him or her, as
provided in section 30-1-102, C.R.S.

(2) When signed by the treasurer, such certificate, showing payment of all
taxes due and the redemption of all outstanding tax sales, shall be conclusive
evidence for all purposes and against all persons that the parcel of real property or
mobile home therein described was, at the time, free and clear of all property taxes
due to the county and from all tax sales except tax sales whereon the time for
redemption had already expired and the purchaser had received a deed.

(3) Any loss resulting to any person from an error in a tax certificate issued
by the treasurer shall be paid by the county represented by the treasurer issuing
such certificate.

(4) No person other than the treasurer or an authorized agent of the
treasurer shall issue any property tax certificate.

Colorado § 39-10-115 (Certificate of taxes due) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 722, � 1. C.R.S. 1963: � 137-10-15. L. 69: p. 1122, � 1. L. 71: p. 327, � 6. L. 82: (1) amended, p. 551, � 16, effective July 1. L. 83: (2) amended, p. 2053, � 26, effective October 14. L. 90: (4) added, p. 1643, � 2, effective May 22. L. 91: (1) amended, p. 794, � 23, effective January 1, 1992. L. 2000: (1) amended, p. 1638, � 16, effective June 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 328, � 18, effective September 14.