Publication of delinquent taxes

1 rule

During the month of September, the treasurer shall publish for one time only in a newspaper published in his county a notice listing the names and addresses of all persons whose taxes on personal property are unpaid and delinquent, with the amount of such taxes and delinquent interest thereon to and including the last day of September, plus the fee prescribed in section 30-1-102, C.R.S. Such notice shall recite that, if the amount of such delinquent taxes, delinquent interest, and fee is not paid by the last day of September, the personal property upon which such taxes were levied shall be subject to distraint, seizure, and sale. If there is no newspaper published in the county, then the treasurer shall conspicuously post copies of such notice in the county courthouse, in the treasurer's office, and in at least one other public place in the county seat.

in view

Whole section

Encodings · 1

personal_property_subject_to_distraint_seizure_and_saleCO 39 § 39-10-110 · derived

C.R.S. 39-10-110

name: personal_property_subject_to_distraint_seizure_and_sale
kind: derived
entity: Asset
dtype: Judgment
period: Month
source: C.R.S. 39-10-110
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110
          excerpt: >-
            if the amount of such delinquent taxes, delinquent interest, and fee
            is not paid by the last day of September, the personal property upon
            which such taxes were levied shall be subject to distraint, seizure,
            and sale
versions:
  - effective_from: '0001-01-01'
    formula: |-
      personal_property_has_taxes_levied
      and delinquent_taxes_interest_and_fee_not_paid_by_last_day_of_september

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statutes/39/39-10-110.yaml

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Rules

personal_property_subject_to_distraint_seizure_and_sale

Derived

source: C.R.S. 39-10-110

- name: personal_property_subject_to_distraint_seizure_and_sale
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Month
  source: C.R.S. 39-10-110
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110
            excerpt: >-
              if the amount of such delinquent taxes, delinquent interest, and fee is not paid by
              the last day of September, the personal property upon which such taxes were levied
              shall be subject to distraint, seizure, and sale
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        personal_property_has_taxes_levied
        and delinquent_taxes_interest_and_fee_not_paid_by_last_day_of_september

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 30-1-102inferredCO › Statutes › Title 39 › § 30-1-102

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