6
Serving the Distraint Warrant
•Arrange specific meeting time of execution with Sheriff’s Department or Commissioned Deputy and locksmith.
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•Always have Treasurer’s Office personnel accompany.  This is primarily for the purpose of collecting payment (Approximately 90% of the time – taxpayers who either refused to pay or claimed they had no money, will pay when faced with seizure, and only  10% actually let the property go to auction).  Additionally, Treasurer’s personnel can explain the taxes, and the collection process.  Be sure to take the original of the distraint and at least four copies.
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•If the taxpayer is not there – contact them and inform them of the situation and tell them that they must come immediately and pay the total amount due (cash, certified funds).  Same procedure if they are there.
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• NOTE:  If the taxpayer is there – deliver a copy of the distraint warrant to them or their agent (“Agent” – is usually their designated agent of service listed with the Colorado Secretary of State.  Can also be given to designated legal representatives – attorneys, accountants, bookkeepers).
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