us-co/statute/39/39-10-101 — Collection of taxes

loading…

us-co/statute/39/39-10-101 — Collection of taxes · Axiom

(1) Upon receipt of the tax list and warrant from the assessor, the treasurer shall proceed to collect the taxes therein levied, and such tax list and warrant shall be his authority and justification against any illegality in procedure prior to his receiving the same.

(2) (a) (I) If, after the tax list and warrant has been received by the treasurer, the treasurer discovers that any taxable property then located in the treasurer's county has been omitted from the tax list and warrant for the current year or for any prior year and has not been valued for assessment, the treasurer shall forthwith list and value such property for assessment in the same manner as the assessor might have done and shall enter such valuation for assessment on the tax list and warrant and extend the levy. Such entry shall be designated as an additional assessment and shall be valid for all purposes, the same as though performed by the assessor.

(II) Notwithstanding subparagraph (I) of this paragraph (a) or section 39-5-125, neither the assessor nor the treasurer shall treat any possessory interest in exempt property as taxable property omitted from the tax list and warrant for any property tax year prior to 2001.

(b)(I) Except as provided in subparagraph (II) of this…#

(b) (I) Except as provided in subparagraph (II) of this paragraph (b), the taxes for any period, together with interest thereon, imposed by this section shall not be assessed, nor shall any lien be filed or distraint warrant issued or suit for collection be instituted or any other action to collect the same be commenced, more than six years after the date on which the tax was or is payable. Except as otherwise provided in paragraph (d) of this subsection (2), interest shall not be charged prior to the date on which additional assessment is made.

(II) Effective January 1, 1996, the taxes for any period, together with interest thereon, imposed by this section shall not be assessed, nor shall any lien be filed or distraint warrant issued or suit for collection be commenced, more than two years after the date on which the tax was or is payable when the failure to collect the tax is due to an error or omission of a governmental entity. The provisions of this subparagraph (II) shall not apply to taxes imposed on oil and gas leaseholds and lands.

(c)In the case of fraudulent action with intent to evade…#

(c) In the case of fraudulent action with intent to evade tax, the tax, together with interest thereon, may be assessed, or proceedings for the collection of such taxes may be begun, at any time.

(d)Taxes levied upon additional assessments on mines and…#

(d) Taxes levied upon additional assessments on mines and on oil and gas leaseholds and lands which had been previously omitted from the tax list and warrant due to the failure of an owner or operator of any mine or of any oil and gas leaseholds and lands to comply with section 39-6-106, 39-6-113, or 39-7-101 shall be subject to the delinquent interest provisions of section 39-10-104.5. Delinquent interest shall be calculated to accrue from the date the taxes were due pursuant to section 39-1-105 and section 39-6-106, 39-6-113, or 39-7-101. This paragraph (d) shall apply to omitted property or production but shall not apply to valuation disputes, protests, or appeals therefrom filed pursuant to section 39-5-122.

(3) If on the tax list and warrant there is any error in the name of a person owing taxes, the treasurer may correct such error and collect the taxes from the person intended.

(4) and (5) Repealed.

in view

Whole section

Encodings · 6

general_collection_limitation_yearsCO 39 § 39-10-101 · parameter

Colorado Revised Statutes § 39-10-101(2)(b)(I)

name: general_collection_limitation_years
kind: parameter
dtype: Count
source: Colorado Revised Statutes § 39-10-101(2)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            more than six years after the date on which the tax was or is
            payable
versions:
  - effective_from: '0001-01-01'
    formula: '6'

governmental_error_collection_limitation_yearsCO 39 § 39-10-101 · parameter

Colorado Revised Statutes § 39-10-101(2)(b)(II)

name: governmental_error_collection_limitation_years
kind: parameter
dtype: Count
source: Colorado Revised Statutes § 39-10-101(2)(b)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            more than six years after the date on which the tax was or is
            payable
      - path: versions[1].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: Effective January 1, 1996
      - path: versions[1].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            more than two years after the date on which the tax was or is
            payable
versions:
  - effective_from: '0001-01-01'
    formula: general_collection_limitation_years
  - effective_from: '1996-01-01'
    formula: '2'

omitted_taxable_property_requires_additional_assessmentCO 39 § 39-10-101 · derived

Colorado Revised Statutes § 39-10-101(2)(a)(I)-(II)

name: omitted_taxable_property_requires_additional_assessment
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-10-101(2)(a)(I)-(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            taxable property then located in the treasurer's county has been
            omitted
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            neither the assessor nor the treasurer shall treat any possessory
            interest in exempt property as taxable property omitted
versions:
  - effective_from: '0001-01-01'
    formula: >-
      treasurer_has_received_tax_list_and_warrant

      and asset_is_taxable_property

      and asset_is_located_in_treasurer_county

      and asset_is_omitted_from_tax_list_and_warrant

      and asset_has_not_been_valued_for_assessment

      and not
      possessory_interest_in_exempt_property_is_for_historical_excluded_tax_year

additional_assessment_or_collection_action_is_timelyCO 39 § 39-10-101 · derived

Colorado Revised Statutes § 39-10-101(2)(b)-(c)

name: additional_assessment_or_collection_action_is_timely
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-10-101(2)(b)-(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            more than six years after the date on which the tax was or is
            payable
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            more than two years after the date on which the tax was or is
            payable when the failure to collect the tax is due to an error or
            omission of a governmental entity
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: shall not apply to taxes imposed on oil and gas leaseholds and lands
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            fraudulent action with intent to evade tax ... may be assessed ...
            at any time
versions:
  - effective_from: '0001-01-01'
    formula: >-
      fraudulent_action_with_intent_to_evade_tax or
      ((((failure_to_collect_tax_is_due_to_governmental_entity_error_or_omission
      and not asset_is_oil_and_gas_leasehold_or_land) and
      years_since_tax_became_payable <=
      governmental_error_collection_limitation_years)
        or (not (failure_to_collect_tax_is_due_to_governmental_entity_error_or_omission and not asset_is_oil_and_gas_leasehold_or_land) and years_since_tax_became_payable <= general_collection_limitation_years)))

additional_assessment_delinquent_interest_accrues_from_tax_due_dateCO 39 § 39-10-101 · derived

Colorado Revised Statutes § 39-10-101(2)(d)

name: additional_assessment_delinquent_interest_accrues_from_tax_due_date
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-10-101(2)(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            additional assessments on mines and on oil and gas leaseholds and
            lands
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            shall not apply to valuation disputes, protests, or appeals
            therefrom
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            Delinquent interest shall be calculated to accrue from the date the
            taxes were due
versions:
  - effective_from: '0001-01-01'
    formula: >-
      mine_or_oil_and_gas_property_was_omitted_due_to_owner_or_operator_reporting_noncompliance

      and not
      additional_assessment_is_subject_to_valuation_dispute_protest_or_appeal

taxpayer_name_error_does_not_preclude_collection_from_intended_personCO 39 § 39-10-101 · derived

Colorado Revised Statutes § 39-10-101(3)

name: taxpayer_name_error_does_not_preclude_collection_from_intended_person
kind: derived
entity: TaxAssessment
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-10-101(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: any error in the name of a person owing taxes
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-101
          excerpt: >-
            the treasurer may correct such error and collect the taxes from the
            person intended
versions:
  - effective_from: '0001-01-01'
    formula: tax_list_and_warrant_has_error_in_name_of_taxpayer

▸rulespec code

Shown source

statutes/39/39-10-101.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

general_collection_limitation_years

Parameter

source: Colorado Revised Statutes § 39-10-101(2)(b)(I)

- name: general_collection_limitation_years
  kind: parameter
  dtype: Count
  source: Colorado Revised Statutes § 39-10-101(2)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: more than six years after the date on which the tax was or is payable
  versions:
    - effective_from: '0001-01-01'
      formula: '6'

governmental_error_collection_limitation_years

Parameter

source: Colorado Revised Statutes § 39-10-101(2)(b)(II)

- name: governmental_error_collection_limitation_years
  kind: parameter
  dtype: Count
  source: Colorado Revised Statutes § 39-10-101(2)(b)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: more than six years after the date on which the tax was or is payable
        - path: versions[1].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: Effective January 1, 1996
        - path: versions[1].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: more than two years after the date on which the tax was or is payable
  versions:
    - effective_from: '0001-01-01'
      formula: general_collection_limitation_years
    - effective_from: '1996-01-01'
      formula: '2'

omitted_taxable_property_requires_additional_assessment

Derived

source: Colorado Revised Statutes § 39-10-101(2)(a)(I)-(II)

- name: omitted_taxable_property_requires_additional_assessment
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-10-101(2)(a)(I)-(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: taxable property then located in the treasurer's county has been omitted
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: >-
              neither the assessor nor the treasurer shall treat any possessory interest in exempt
              property as taxable property omitted
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        treasurer_has_received_tax_list_and_warrant
        and asset_is_taxable_property
        and asset_is_located_in_treasurer_county
        and asset_is_omitted_from_tax_list_and_warrant
        and asset_has_not_been_valued_for_assessment
        and not possessory_interest_in_exempt_property_is_for_historical_excluded_tax_year

additional_assessment_or_collection_action_is_timely

Derived

source: Colorado Revised Statutes § 39-10-101(2)(b)-(c)

- name: additional_assessment_or_collection_action_is_timely
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-10-101(2)(b)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: more than six years after the date on which the tax was or is payable
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: >-
              more than two years after the date on which the tax was or is payable when the failure
              to collect the tax is due to an error or omission of a governmental entity
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: shall not apply to taxes imposed on oil and gas leaseholds and lands
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: fraudulent action with intent to evade tax ... may be assessed ... at any time
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        fraudulent_action_with_intent_to_evade_tax or
        ((((failure_to_collect_tax_is_due_to_governmental_entity_error_or_omission and not
        asset_is_oil_and_gas_leasehold_or_land) and years_since_tax_became_payable <=
        governmental_error_collection_limitation_years)
          or (not (failure_to_collect_tax_is_due_to_governmental_entity_error_or_omission and not asset_is_oil_and_gas_leasehold_or_land) and years_since_tax_became_payable <= general_collection_limitation_years)))

additional_assessment_delinquent_interest_accrues_from_tax_due_date

Derived

source: Colorado Revised Statutes § 39-10-101(2)(d)

- name: additional_assessment_delinquent_interest_accrues_from_tax_due_date
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-10-101(2)(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: additional assessments on mines and on oil and gas leaseholds and lands
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: shall not apply to valuation disputes, protests, or appeals therefrom
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: Delinquent interest shall be calculated to accrue from the date the taxes were due
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        mine_or_oil_and_gas_property_was_omitted_due_to_owner_or_operator_reporting_noncompliance
        and not additional_assessment_is_subject_to_valuation_dispute_protest_or_appeal

taxpayer_name_error_does_not_preclude_collection_from_intended_person

Derived

source: Colorado Revised Statutes § 39-10-101(3)

- name: taxpayer_name_error_does_not_preclude_collection_from_intended_person
  kind: derived
  entity: TaxAssessment
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-10-101(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: any error in the name of a person owing taxes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-101
            excerpt: the treasurer may correct such error and collect the taxes from the person intended
  versions:
    - effective_from: '0001-01-01'
      formula: tax_list_and_warrant_has_error_in_name_of_taxpayer

▸citations (6)

References

This rule cites 6 other rules.

CO 39 § 39-5-125inferredCO › Statutes › Title 39 › § 39-5-125
CO 39 § 39-6-106inferredCO › Statutes › Title 39 › § 39-6-106
CO 39 § 39-10-104.5inferredCO › Statutes › Title 39 › § 39-10-104.5
CO 39 § 39-1-105inferredCO › Statutes › Title 39 › § 39-1-105
CO 39 § 39-6-106inferredCO › Statutes › Title 39 › § 39-6-106
CO 39 § 39-5-122inferredCO › Statutes › Title 39 › § 39-5-122