us-co/statute/39/39-10-107 — Apportionment of taxes, delinquent interest

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us-co/statute/39/39-10-107 — Apportionment of taxes, delinquent interest - payment · Axiom

(1) (a) Notwithstanding any other provision of law, all taxes collected by the treasurer shall be apportioned, credited, and distributed to the county and the several towns, cities, school districts, and special districts within the county on the tenth day of each month for all taxes collected during the immediately preceding month; except that:

(I) If the amount of taxes collected for the month equals less than one hundred dollars for any town, city, school district, or special district, the treasurer may elect to distribute the amount on a quarterly basis to the town, city, school district, or special district; and

(II) If the amount of taxes collected for the month equals less than fifty dollars for any town, city, school district, or special district, the treasurer may elect to distribute the amount on an annual basis to the town, city, school district, or special district.

(b)Any prior years' taxes collected during any given year…#

(b) Any prior years' taxes collected during any given year on oil and gas leaseholds and lands that had previously been omitted from the assessment roll due to underreporting of the selling price or the quantity of oil and gas sold therefrom shall be placed in escrow by the treasurer to be apportioned, credited, and distributed during January of the subsequent year.

(c)Prior to being apportioned, credited, and distributed,…#

(c) Prior to being apportioned, credited, and distributed, all taxes collected by the treasurer shall be reduced by an amount equal to the costs incurred by the treasurer and the assessor; except that such costs shall not include any contingency fee paid to any person for the audit review and collection of such prior years' taxes as such contingency fees are prohibited. Prior to being apportioned, credited, and distributed, all taxes shall be reduced by an amount equal to an entity's pro rata share of any tax refunds granted subsequent to distribution by the treasurer if the amount has not otherwise been returned by the entity; except that this requirement to reduce taxes shall not apply to a city and county. All delinquent interest shall be apportioned, credited, and distributed in the same manner.

(2) Repealed.

(3) Whenever any school district elects, pursuant to law, to have the moneys of such district paid over to the district treasurer, the treasurer of any county wherein such school district is located shall, no later than the tenth day of each month, pay over to the district treasurer all taxes collected for said school district during the month immediately preceding; except that, on and after January 1, 1992, the county treasurer shall make an additional payment to the district treasurer during the months of March, May, and June, which payment shall consist of all taxes collected through the twentieth day of the respective month if the county has a population of at least five thousand persons and which payment shall consist of all taxes collected through the eighteenth day of the respective month if the county has a population of less than five thousand persons. Such additional payment shall be made no later than the twenty-fourth day of said month.

(4) No later than the tenth day of each month, the treasurer shall prepare and submit to the board of county commissioners and to the proper officer of each town, city, school district, and special district within his county a statement showing the amount collected by him for each such entity during the month immediately preceding from each separate levy imposed for such entity. No later than the tenth day of January of each year, he shall prepare and submit a similar statement showing the amount collected during the entire calendar year immediately preceding from each separate levy imposed for such entity.

in view

Whole section

Encodings · 5

quarterly_distribution_thresholdCO 39 § 39-10-107 · parameter

C.R.S. 39-10-107(1)(a)(I)

name: quarterly_distribution_threshold
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-10-107(1)(a)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: equals less than one hundred dollars
versions:
  - effective_from: '0001-01-01'
    formula: '100'

annual_distribution_thresholdCO 39 § 39-10-107 · parameter

C.R.S. 39-10-107(1)(a)(II)

name: annual_distribution_threshold
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-10-107(1)(a)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: equals less than fifty dollars
versions:
  - effective_from: '0001-01-01'
    formula: '50'

quarterly_distribution_may_be_electedCO 39 § 39-10-107 · derived

C.R.S. 39-10-107(1)(a)(I)

name: quarterly_distribution_may_be_elected
kind: derived
entity: CountyTaxRecipient
dtype: Judgment
period: Month
source: C.R.S. 39-10-107(1)(a)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: >-
            If the amount of taxes collected for the month equals less than one
            hundred dollars
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: one hundred dollars
versions:
  - effective_from: '0001-01-01'
    formula: taxes_collected_for_recipient < quarterly_distribution_threshold

annual_distribution_may_be_electedCO 39 § 39-10-107 · derived

C.R.S. 39-10-107(1)(a)(II)

name: annual_distribution_may_be_elected
kind: derived
entity: CountyTaxRecipient
dtype: Judgment
period: Month
source: C.R.S. 39-10-107(1)(a)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: >-
            If the amount of taxes collected for the month equals less than
            fifty dollars
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: fifty dollars
versions:
  - effective_from: '0001-01-01'
    formula: taxes_collected_for_recipient < annual_distribution_threshold

distributable_taxes_after_required_reductionsCO 39 § 39-10-107 · derived

C.R.S. 39-10-107(1)(c)

name: distributable_taxes_after_required_reductions
kind: derived
entity: CountyTaxRecipient
dtype: Money
unit: USD
period: Month
source: C.R.S. 39-10-107(1)(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: >-
            all taxes collected by the treasurer shall be reduced by an amount
            equal to the costs incurred by the treasurer and the assessor
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-107
          excerpt: >-
            this requirement to reduce taxes shall not apply to a city and
            county
versions:
  - effective_from: '0001-01-01'
    formula: >-
      max(0, taxes_collected_for_recipient - treasurer_and_assessor_costs - (if
      recipient_is_city_and_county: 0 else: unreturned_pro_rata_tax_refunds))

▸rulespec code

Shown source

statutes/39/39-10-107.yaml

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Rules

quarterly_distribution_threshold

Parameter

source: C.R.S. 39-10-107(1)(a)(I)

- name: quarterly_distribution_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-10-107(1)(a)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: equals less than one hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '100'

annual_distribution_threshold

Parameter

source: C.R.S. 39-10-107(1)(a)(II)

- name: annual_distribution_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-10-107(1)(a)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: equals less than fifty dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '50'

quarterly_distribution_may_be_elected

Derived

source: C.R.S. 39-10-107(1)(a)(I)

- name: quarterly_distribution_may_be_elected
  kind: derived
  entity: CountyTaxRecipient
  dtype: Judgment
  period: Month
  source: C.R.S. 39-10-107(1)(a)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: If the amount of taxes collected for the month equals less than one hundred dollars
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: one hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: taxes_collected_for_recipient < quarterly_distribution_threshold

annual_distribution_may_be_elected

Derived

source: C.R.S. 39-10-107(1)(a)(II)

- name: annual_distribution_may_be_elected
  kind: derived
  entity: CountyTaxRecipient
  dtype: Judgment
  period: Month
  source: C.R.S. 39-10-107(1)(a)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: If the amount of taxes collected for the month equals less than fifty dollars
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: fifty dollars
  versions:
    - effective_from: '0001-01-01'
      formula: taxes_collected_for_recipient < annual_distribution_threshold

distributable_taxes_after_required_reductions

Derived

source: C.R.S. 39-10-107(1)(c)

- name: distributable_taxes_after_required_reductions
  kind: derived
  entity: CountyTaxRecipient
  dtype: Money
  unit: USD
  period: Month
  source: C.R.S. 39-10-107(1)(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: >-
              all taxes collected by the treasurer shall be reduced by an amount equal to the costs
              incurred by the treasurer and the assessor
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-107
            excerpt: this requirement to reduce taxes shall not apply to a city and county
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        max(0, taxes_collected_for_recipient - treasurer_and_assessor_costs - (if
        recipient_is_city_and_county: 0 else: unreturned_pro_rata_tax_refunds))