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  County Treasurers and
Public Trustees

County Treasurer Calendar
(Updated 5/27/2016)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

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JANUARY

DATE FUNCTION STATUTE
January 1

Lien for current year taxes attaches

39-1-107

Every 4 years File Oath with Clerk & Recorder  
As soon as practical after January 1 Mail Tax Statements 39-10-103
 

Tax collection for removed or dissipated personal property applicable

39-10-113(1)

  Include Tax Deferral Notices with tax statements; when applicable

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

  Apply prepayments collected  
  Calculate percentages of apportionment to distribute specific ownership tax 42-3-107(24)

 

Calculate Tax Increment Finance
(not every County has this)

 
No Later Than January 10 Tax Warrant certified to Treasurer

39-5-129

 

Report prior year’s collections to taxing entities
and the Board of County Commissioners

39-10-107(4)

January 10 Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

  Distribute tax increment finance collections; if applicable  

Not later than January 15

Deliver copy of tax sale certificates and Treasurer’s Deeds to Clerk & Recorder & post for no less than 30 days

39-11-139

  Submit 4th Quarter Gift report to Secretary of State 24-6-203

January 15

Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and Property Taxes)

43-2-202(3)

January 31

1099-Int must be furnished to recipients

 

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

FEBRUARY

DATE FUNCTION STATUTE
February 10 Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

  Distribute tax increment finance collections; if applicable  
  Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)

Prior to February 28

Board of County Commissioners publishes semiannual financial statement within 60 days of December 31

30-25-111(2)

Last day of February

Deadline for first half tax payments

39-10-104.5

  1096 Summary Report of 1099's due to IRS  

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

MARCH

DATE FUNCTION STATUTE

March 10

Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107
  Distribute tax increment finance collections; if applicable  
  Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)

March 24

Distribute property tax collections (School Districts Only)

39-10-107(3)

No Later than April 1 Senior Exemption report to the State 39-3-207(3)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

APRIL

DATE FUNCTION STATUTE

April 1

Deadline for property owners to file tax deferral applications with Treasurer   (If applicable, this notice was included in the statement mailed in January to qualified property owners.)

39-3.5-102

April 10

Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

  Distribute tax increment finance collections; if applicable  
  Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
No Later than April 15 Submit 1st Quarter Gift report to Secretary of State 24-6-203

April 15

Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and Property Taxes)

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

MAY

DATE FUNCTION STATUTE
May 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107

 

Distribute tax increment finance collections; if applicable

 
  Report prior year’s collections to taxing entities
and the Board of County Commissioners

39-10-107(4)

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

JUNE

DATE FUNCTION STATUTE

June 10

Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107

 

Distribute tax increment finance collections; if applicable

 

Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)

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

June 24

Distribute property tax collections (School Districts Only)

39-10-107(3)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

JULY

DATE FUNCTION STATUTE

On or before July 1

Supplemental report from County Assessor for property destroyed by natural causes - Report due to the State within 30 calendar days after receipt. 39-1-123

During the month of July

Board of County Commissioners selects newspaper in which delinquent tax list is published

39-11-105

 

Endorsement letters to Certificate of Purchase holders - suggested mailing 15-30 days after delinquent statements

39-11-119

Endorse County held liens

July 10

Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
No Later than July 15 Submit 2nd Quarter Gift report to Secretary of State 24-6-203

July 15

Road and Bridge apportionment to municipalities
( Some Counties distribute this monthly in addition to collected SO and Property Taxes)

43-2-202(3)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

AUGUST

DATE FUNCTION STATUTE

 August 10

Report Personal Property taxes abated to Department of Revenue 39-10-114(3)

August 10

Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

 

Distribute tax increment finance collections; if applicable

 

Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)

August 25

Report to Division of Property Taxation and copy to the Assessor of abatements, refunds and cancellations from
August 1 of previous year

39-10-114(3)

Prior to August 29

Board of County Commissioners to Publish semiannual financial statement within 60 days of June 30

30-25-111(2)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

 

SEPTEMBER

 
DATE FUNCTION STATUTE

 

Unclaimed Funds - Not more than 120 days prior to Nov 1 reporting, mail written notice to the apparent owner's
last-known address
38-13-110(5)

September 10

Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

 

Distribute tax increment finance collections; if applicable

 
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)

During the month of September

Publication of delinquent taxes for Personal Property which includes Mobile Homes

39-10-110

Research surface owners of delinquent severed mineral rights
30 days prior to close of redemption period Send mailings, in accordance to C.R.S., to owner(s) of the mobile home and any lien holder of record 39-10-111(10)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

OCTOBER

DATE FUNCTION STATUTE

10 days prior to Tax Sale

Send Mineral Right letter(s) - right of first refusal 39-11-150
On or before
November 1
Transfer unclaimed funds 38-13-112

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)
39-10-107

 

Distribute tax increment finance collections; if applicable

 
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
On or before October 15 Submit 3rd Quarter Gift report to Secretary of State 24-6-203

October 15

Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and Property Taxes)

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

On or before second Monday in December Real estate tax lien sale 39-11-109

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

NOVEMBER

DATE FUNCTION STATUTE

Office Policy Defined

Year-end deadline date for receipt of Certified Special Assessments  

November 10

Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)

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

  Furnish Board of County Commissioners a listing of
County held liens eligible for Treasurer's Deed
39-11-142
  Report to the State a list of mobile homes sold at tax lien sale 39-11-114(3)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DECEMBER

DATE FUNCTION STATUTE

No later than January 1

Destruction/Retention - Send Certificate of Records Disposal
to State Achieves (Every 2 years after 2005)
24-80-103
December 10

Distribute specific ownership and property tax collections

42-3-107(24)
39-10-107

Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
 

Disposition of real estate tax lien sale certificates held by County - report to Board of County Commissioners for decision (Report certificates 30 years or older to Board of County Commissioners 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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