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and Public Trustee Association of Colorado
|
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County Treasurer Calendar
(Updated 1/28/2003)
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
| January 1 |
Lien for current year taxes attaches |
39-1-107 |
|
Tax collection for removed or dissipated personal property applicable |
39-10-113(1) |
|
| As soon as practical after January 1 | Mail Tax Statements | 39-10-103 |
| Mail Tax Deferral Notices |
39-3.5-108 |
|
|
Personal Property taxes collected in advance - refund over collection / abate under collection |
39-10-113(3) |
|
|
Board of County Commissioners approval of banks for county deposits |
30-10-708 |
|
|
Cancel personal property taxes over one year delinquent; Cancel uncollectible mobile home taxes over one year delinquent |
39-10-114 |
|
|
No Later Than January 10 |
Tax Warrant certified to Treasurer |
39-5-129 |
|
Report prior year’s collections to taxing entities |
39-10-107(4) |
|
| January 10 | Distribute specific ownership and property tax collections |
42-3-107(24) |
|
Not later than January 15 |
Post list of tax sale certificates and Treasurer’s Deeds |
39-11-139 |
|
January 15 |
Road and Bridge apportionment to municipalities |
43-2-202(3) |
|
January 16 |
Current year prorated collections for mobile homes leaving county applicable |
39-5-205 |
|
During the month of January |
Calculate percentages of apportionment to distribute specific ownership tax |
42-3-107(24) |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
| February 10 | Distribute specific ownership and property tax collections |
42-3-107(24) |
|
Prior to February 28 |
Board Publishes semiannual financial statement |
30-25-111(2) |
|
February 28 |
Deadline for first half tax payments |
39-10-104.5 |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
March 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
|
March 24 |
Distribute property tax collections (School Districts Only) |
39-10-107(3) |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
April 1 |
Deadline for property owners to file tax deferral applications with Treasurer |
39-3.5-102 |
|
April 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
April 15 |
Road and Bridge apportionment to municipalities |
43-2-202(3) |
|
April 30 |
Deadline for full tax payments |
39-10-104.5 |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
| MAY | ||
|
May 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
May 24 |
Distribute property tax collections (School Districts Only) |
39-10-107(3) |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
June 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
June 15 |
Deadline for second half tax payments |
39-10-104.5 |
|
As soon as practicable after June 15 |
Mail delinquent tax statements for personal property |
39-10-109 |
|
After June 15 but no later than September 1 |
Mail delinquent statements for real estate and severed mineral rights taxes, special assessments, etc |
39-11-101 |
|
15 days after mailing delinquent statements |
Subsequent year’s delinquent taxes endorsed onto real estate tax lien sale certificates of purchase |
39-11-119 |
|
June 24 |
Distribute property tax collections (School Districts Only) |
39-10-107(3) |
|
June 30 |
Personal property tax report to Department of Revenue |
39-22-124(I)(A) |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
During the month of July |
Board of County Commissioners selects newspaper in which delinquent tax list is published (recommended time) |
39-11-105 |
|
July 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
July 15 |
Road and Bridge apportionment to municipalities |
42-2-202(3) |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
August 10 |
Report Personal Property taxes abated to Department of Revenue |
39-10-114(3) |
|
August 25 |
Report to Division of Property Taxation and copy to the Assessor of abatements, refunds and cancellations from September 1 of previous year |
39-10-114(3) |
|
Prior to August 29 |
Board to Publish semiannual financial statement |
30-25-111(2) |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
September 1 |
Personal Property tax info to Assessor for state rebate |
39-22-124 |
|
September 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
During the month of September |
Publication of delinquent taxes for Personal Property and Mobile Homes |
39-10-110 |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
October 2 |
Delinquent personal property and mobile homes are now subject to distraint, seizure, and sale |
39-10-111 |
|
October 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
October 15 |
Road and Bridge apportionment to municipalities |
43-2-202(3) |
|
At least 10 days before publication |
Deliver delinquent tax list of real estate, mineral rights, and special assessments to publisher |
39-11-106(2) |
|
At least four weeks before your tax lien sale |
Advertise delinquent real estate taxes & post printed notice in office |
39-11-102 |
|
Affidavit of posting of delinquent tax list to Clerk & Recorder |
39-11-103 |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
|
November 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
At least ten days before tax lien sale |
Notify owners of real estate coterminous with delinquent severed mineral rights of imminent tax lien sale |
39-11-150 |
|
Within fourteen days of last publication for tax lien sale |
Publisher of real estate tax lien sale advertising provides Publisher’s Affidavit (statutory form) to Treasurer |
39-11-104 |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
| DATE | FUNCTION | STATUTE |
| Before the end of the year |
Commissioners make arrangement for elected officials bonds |
24-13-105 |
|
On or before second Monday in December |
Real estate tax lien sale |
39-11-109 |
|
December 10 |
Distribute specific ownership and property tax collections |
42-3-107(24) |
|
Disposition of real estate tax lien sale certificates held by County - report to Board of County Commissioner for decision (Report certificates 30 years or older to BOCC to void and Treasurer to cancel) |
39-11-142 |
|
|
Cancellation of real estate tax lien sale certificates not held by the County and 15 years old |
39-11-148 |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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