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Current as of January 01, 2025 | Updated by Findlaw Staff
(1) As soon as practicable after the requisite taxes for the year have been levied but in no event later than January 10 of each year, the assessor shall deliver the tax warrant under the hand and official seal of the assessor to the treasurer, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. The assessor shall retain one or more true copies thereof, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. Such tax warrant shall set forth the assessment roll, reciting the persons in whose names taxable property in the county has been listed, the class of such taxable property and the valuation for assessment thereof, the several taxes levied against such valuation, and the amount of such taxes extended against each separate valuation. At the end of the warrant, the aggregate of all taxes levied shall be totaled, balanced, and prorated to the several funds of each levying authority, and the treasurer shall be commanded to collect all such taxes.
(2)(a) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1) of this section is postponed from January 10, 2024, to January 24, 2024.
(b) This subsection (2) is repealed, effective July 1, 2025.
Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-5-129. Delivery of tax warrant--public inspection--repeal - last updated January 01, 2025 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-5-129/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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