Colorado Statutes
§ 39-11-107 — Erroneous assessments - abatement
It is the duty of the
treasurer of each county, before making sale of tax liens on any lots or land for
unpaid taxes, to carefully examine and compare the delinquent list with the
assessment roll and block books in his office, and to omit from such sale the tax
liens on all lots and lands doubly or erroneously assessed, insofar as he is able to
ascertain the same, and to make an itemized report to the board of county
commissioners of his county showing such double or erroneous assessment. The
board of county commissioners, on receipt of such itemized report, by resolution to
be entered in its proceedings, shall abate the taxes levied upon such double or
erroneous assessments.
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Legislative History
Source: L. 64: R&RE, p. 725, � 1. C.R.S. 1963: � 137-11-7. L. 85: Entire section
amended, p. 1235, � 3, effective July 1.
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