us-co/statute/39/39-10-111 — Distraint, sale of personal property

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us-co/statute/39/39-10-111 — Distraint, sale of personal property · Axiom

(1) (a) At any time after the first day of October, the treasurer shall enforce collection of delinquent taxes on personal property by commencing a court action for collection or employing a collection agency as provided in section 39-10-112 or by distraining, seizing, and selling the property; except that this section does not apply to the collection of delinquent taxes on mobile homes or manufactured homes. The treasurer shall enforce the collection of delinquent taxes on mobile homes or manufactured homes pursuant to section 39-10-111.5. Whenever a distraint warrant is issued, it shall be served by the sheriff or a commissioned deputy or, at the discretion of the sheriff, by a private server of process hired for the purpose. Any cost incurred as a result of hiring a private server of process shall be paid by the sheriff's office, and the cost shall not exceed the amount specified in section 30-1-104 (1)(a).

(b)When personal property upon which a distraint warrant…#

(b) When personal property upon which a distraint warrant has been issued or which is subject to such warrant by reason of delinquency has been removed to another county in the state, the treasurer of the county levying the tax may issue a certificate to the treasurer of the county to which the property has been removed, reciting the amount of taxes and delinquent interest unpaid and a description of the property to be distrained.

(c)The treasurer receiving such certificate shall…#

(c) The treasurer receiving such certificate shall thereupon proceed to distrain, seize, and sell such property in the same manner as if the property were originally taxed in his county and shall remit the net proceeds, after payment of any sheriff's fees and other costs of seizure and sale, to the treasurer who certified the delinquency to him.

(2) Whenever any personal property is distrained and seized, the treasurer or his deputy shall make a list of such property and deliver a copy thereof to the owner of such property or to his or her agent, together with a statement of the amount demanded and notice of the time and place fixed for the sale of such property.

(3) No later than one hundred eighty days after the seizure of any personal property pursuant to this section, the treasurer shall publish a notice containing a description of the seized property, the reason for its being offered for sale, and the time and place fixed for the sale in a newspaper published in the county. If there is no such newspaper, the treasurer shall conspicuously post copies of such notice in the county courthouse and in at least two other public places in the county seat.

(4) The time fixed for the sale shall be not more than ten days from the date the notice is first published, but the sale may be adjourned from time to time if there are no bidders or if the treasurer deems such adjournment advisable for any reason, but in no event shall the sale be postponed for more than thirty days from the date the notice is first published.

(5) At the time and place fixed for the sale, the treasurer or deputy treasurer shall proceed to sell such property at public auction, offering it at a minimum price, which shall include the taxes, delinquent interest, and costs of making the seizure and advertising the sale. If the amount bid at the sale is not equal to the fixed minimum price, the treasurer or deputy treasurer may declare the property purchased by the county at the fixed minimum price, and it shall thereafter be sold within one hundred fifty days in such manner as may be determined by the board of county commissioners.

(6) (a) In any county wherein the treasurer has insufficient personnel to conduct said sale, upon demand of the treasurer, the sheriff shall conduct such sale, collect the proceeds thereof, and pay the same over to the treasurer. In such event, the sheriff shall receive such fees as are provided in section 30-1-104, C.R.S.

(b) The treasurer may enter into a contract to employ the services of any professional auctioneer or auction company to conduct such sale, collect the proceeds thereof, and pay the same over to the treasurer, when the treasurer deems such services to be appropriate and to be in the best interests of the public. Such contract shall be awarded by competitive bid, but the treasurer may reject any or all bids or parts of bids. The auctioneer or auction company conducting such sale shall provide the treasurer with an itemized list of all property sold, the amount paid for such property sold, and each purchaser's name and address. The fees of the auctioneer or auction company shall be paid by the treasurer from the proceeds of the sale.

(7) In all cases of sale, the treasurer shall issue a certificate of sale to each purchaser, and such certificate shall be prima facie evidence of the right of the treasurer to make such sale and conclusive evidence of the regularity of the proceedings in conducting and making such sale. The treasurer's certificate shall transfer to the purchaser all right, title, and interest of the owner in and to the property sold.

(8) Any surplus of the sale proceeds remaining over and above the taxes, delinquent interest, and costs of making the seizure and advertising the sale shall be paid over to the owner and a written account of the sale furnished him.

(9) If, prior to the time fixed for the sale, the amount demanded is paid to the treasurer, the property distrained upon and seized shall be restored to the owner thereof.

(10) Repealed.

(11) If taxes become delinquent upon the personal property of any public utility, as defined in article 4 of this title, the treasurer of the county in which the taxes are delinquent shall commence a court action for collection or employ a collection agency as provided in section 39-10-112 or distrain and sell any of the personal property of the utility wherever found in the manner that other personal property is to be distrained and sold for the nonpayment of taxes; except that, for taxes imposed pursuant to article 1 of title 32, C.R.S., that equal or exceed one hundred mills in any one year, only the personal property that is the subject of the taxes and located within the special district at the time of assessment of the taxes shall be subject to levy or distraint for the payment of the delinquent taxes.

(12) Repealed.

(13) When a county seizes property that is used in a business, the county shall not continue to operate the business.

in view

Whole section

Encodings · 12

seizure_to_notice_publication_deadline_daysCO 39 § 39-10-111 · parameter

C.R.S. 39-10-111(3)

name: seizure_to_notice_publication_deadline_days
kind: parameter
dtype: Count
source: C.R.S. 39-10-111(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: No later than one hundred eighty days after the seizure
versions:
  - effective_from: '0001-01-01'
    formula: '180'

sale_after_notice_publication_deadline_daysCO 39 § 39-10-111 · parameter

C.R.S. 39-10-111(4)

name: sale_after_notice_publication_deadline_days
kind: parameter
dtype: Count
source: C.R.S. 39-10-111(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: not more than ten days from the date the notice is first published
versions:
  - effective_from: '0001-01-01'
    formula: '10'

sale_postponement_deadline_daysCO 39 § 39-10-111 · parameter

C.R.S. 39-10-111(4)

name: sale_postponement_deadline_days
kind: parameter
dtype: Count
source: C.R.S. 39-10-111(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: shall the sale be postponed for more than thirty days
versions:
  - effective_from: '0001-01-01'
    formula: '30'

county_purchased_property_resale_deadline_daysCO 39 § 39-10-111 · parameter

C.R.S. 39-10-111(5)

name: county_purchased_property_resale_deadline_days
kind: parameter
dtype: Count
source: C.R.S. 39-10-111(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: thereafter be sold within one hundred fifty days
versions:
  - effective_from: '0001-01-01'
    formula: '150'

public_utility_special_district_millage_thresholdCO 39 § 39-10-111 · parameter

C.R.S. 39-10-111(11)

name: public_utility_special_district_millage_threshold
kind: parameter
dtype: Decimal
source: C.R.S. 39-10-111(11)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: equal or exceed one hundred mills in any one year
versions:
  - effective_from: '0001-01-01'
    formula: '100'

notice_publication_is_timely_after_seizureCO 39 § 39-10-111 · derived

C.R.S. 39-10-111(3)

name: notice_publication_is_timely_after_seizure
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-111(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: No later than one hundred eighty days after the seizure
versions:
  - effective_from: '0001-01-01'
    formula: >-
      days_after_seizure_when_notice_is_first_published <=
      seizure_to_notice_publication_deadline_days

sale_is_scheduled_timely_after_notice_publicationCO 39 § 39-10-111 · derived

C.R.S. 39-10-111(4)

name: sale_is_scheduled_timely_after_notice_publication
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-111(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: not more than ten days from the date the notice is first published
versions:
  - effective_from: '0001-01-01'
    formula: >-
      days_after_notice_first_published_when_sale_is_scheduled <=
      sale_after_notice_publication_deadline_days

sale_postponement_is_timelyCO 39 § 39-10-111 · derived

C.R.S. 39-10-111(4)

name: sale_postponement_is_timely
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-111(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: in no event shall the sale be postponed for more than thirty days
versions:
  - effective_from: '0001-01-01'
    formula: >-
      days_after_notice_first_published_when_sale_occurs <=
      sale_postponement_deadline_days

county_purchased_property_is_resold_timelyCO 39 § 39-10-111 · derived

C.R.S. 39-10-111(5)

name: county_purchased_property_is_resold_timely
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-111(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: shall thereafter be sold within one hundred fifty days
versions:
  - effective_from: '0001-01-01'
    formula: >-
      days_after_county_purchase_when_property_is_resold <=
      county_purchased_property_resale_deadline_days

distraint_sale_minimum_priceCO 39 § 39-10-111 · derived

C.R.S. 39-10-111(5)

name: distraint_sale_minimum_price
kind: derived
entity: Asset
dtype: Money
unit: USD
period: Day
source: C.R.S. 39-10-111(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: >-
            minimum price, which shall include the taxes, delinquent interest,
            and costs of making the seizure and advertising the sale
versions:
  - effective_from: '0001-01-01'
    formula: |-
      delinquent_taxes
      + delinquent_interest
      + seizure_costs
      + sale_advertising_costs

sale_proceeds_surplus_payable_to_ownerCO 39 § 39-10-111 · derived

C.R.S. 39-10-111(8)

name: sale_proceeds_surplus_payable_to_owner
kind: derived
entity: Asset
dtype: Money
unit: USD
period: Day
source: C.R.S. 39-10-111(8)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: >-
            Any surplus of the sale proceeds remaining over and above the taxes,
            delinquent interest, and costs of making the seizure and advertising
            the sale shall be paid over to the owner
versions:
  - effective_from: '0001-01-01'
    formula: max(0, sale_proceeds - distraint_sale_minimum_price)

public_utility_property_is_subject_to_high_millage_special_district_levy_or_distraintCO 39 § 39-10-111 · derived

C.R.S. 39-10-111(11)

name: >-
  public_utility_property_is_subject_to_high_millage_special_district_levy_or_distraint
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-10-111(11)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-111
          excerpt: >-
            only the personal property that is the subject of the taxes and
            located within the special district at the time of assessment of the
            taxes shall be subject to levy or distraint
versions:
  - effective_from: '0001-01-01'
    formula: >-
      public_utility_taxes_are_delinquent

      and taxes_are_imposed_pursuant_to_title_32_article_1

      and annual_tax_millage >=
      public_utility_special_district_millage_threshold

      and property_is_subject_of_taxes

      and property_was_located_within_special_district_at_assessment

▸rulespec code

Shown source

statutes/39/39-10-111.yaml

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View on GitHub

Rules

seizure_to_notice_publication_deadline_days

Parameter

source: C.R.S. 39-10-111(3)

- name: seizure_to_notice_publication_deadline_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-111(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: No later than one hundred eighty days after the seizure
  versions:
    - effective_from: '0001-01-01'
      formula: '180'

sale_after_notice_publication_deadline_days

Parameter

source: C.R.S. 39-10-111(4)

- name: sale_after_notice_publication_deadline_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-111(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: not more than ten days from the date the notice is first published
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

sale_postponement_deadline_days

Parameter

source: C.R.S. 39-10-111(4)

- name: sale_postponement_deadline_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-111(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: shall the sale be postponed for more than thirty days
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

county_purchased_property_resale_deadline_days

Parameter

source: C.R.S. 39-10-111(5)

- name: county_purchased_property_resale_deadline_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-111(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: thereafter be sold within one hundred fifty days
  versions:
    - effective_from: '0001-01-01'
      formula: '150'

public_utility_special_district_millage_threshold

Parameter

source: C.R.S. 39-10-111(11)

- name: public_utility_special_district_millage_threshold
  kind: parameter
  dtype: Decimal
  source: C.R.S. 39-10-111(11)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: equal or exceed one hundred mills in any one year
  versions:
    - effective_from: '0001-01-01'
      formula: '100'

notice_publication_is_timely_after_seizure

Derived

source: C.R.S. 39-10-111(3)

- name: notice_publication_is_timely_after_seizure
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-111(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: No later than one hundred eighty days after the seizure
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        days_after_seizure_when_notice_is_first_published <=
        seizure_to_notice_publication_deadline_days

sale_is_scheduled_timely_after_notice_publication

Derived

source: C.R.S. 39-10-111(4)

- name: sale_is_scheduled_timely_after_notice_publication
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-111(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: not more than ten days from the date the notice is first published
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        days_after_notice_first_published_when_sale_is_scheduled <=
        sale_after_notice_publication_deadline_days

sale_postponement_is_timely

Derived

source: C.R.S. 39-10-111(4)

- name: sale_postponement_is_timely
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-111(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: in no event shall the sale be postponed for more than thirty days
  versions:
    - effective_from: '0001-01-01'
      formula: days_after_notice_first_published_when_sale_occurs <= sale_postponement_deadline_days

county_purchased_property_is_resold_timely

Derived

source: C.R.S. 39-10-111(5)

- name: county_purchased_property_is_resold_timely
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-111(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: shall thereafter be sold within one hundred fifty days
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        days_after_county_purchase_when_property_is_resold <=
        county_purchased_property_resale_deadline_days

distraint_sale_minimum_price

Derived

source: C.R.S. 39-10-111(5)

- name: distraint_sale_minimum_price
  kind: derived
  entity: Asset
  dtype: Money
  unit: USD
  period: Day
  source: C.R.S. 39-10-111(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: >-
              minimum price, which shall include the taxes, delinquent interest, and costs of making
              the seizure and advertising the sale
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        delinquent_taxes
        + delinquent_interest
        + seizure_costs
        + sale_advertising_costs

sale_proceeds_surplus_payable_to_owner

Derived

source: C.R.S. 39-10-111(8)

- name: sale_proceeds_surplus_payable_to_owner
  kind: derived
  entity: Asset
  dtype: Money
  unit: USD
  period: Day
  source: C.R.S. 39-10-111(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: >-
              Any surplus of the sale proceeds remaining over and above the taxes, delinquent
              interest, and costs of making the seizure and advertising the sale shall be paid over
              to the owner
  versions:
    - effective_from: '0001-01-01'
      formula: max(0, sale_proceeds - distraint_sale_minimum_price)

public_utility_property_is_subject_to_high_millage_special_district_levy_or_distraint

Derived

source: C.R.S. 39-10-111(11)

- name: public_utility_property_is_subject_to_high_millage_special_district_levy_or_distraint
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-111(11)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-111
            excerpt: >-
              only the personal property that is the subject of the taxes and located within the
              special district at the time of assessment of the taxes shall be subject to levy or
              distraint
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        public_utility_taxes_are_delinquent
        and taxes_are_imposed_pursuant_to_title_32_article_1
        and annual_tax_millage >= public_utility_special_district_millage_threshold
        and property_is_subject_of_taxes
        and property_was_located_within_special_district_at_assessment

▸citations (5)

References

This rule cites 5 other rules.

CO 39 § 39-10-112inferredCO › Statutes › Title 39 › § 39-10-112
CO 39 § 39-10-111.5inferredCO › Statutes › Title 39 › § 39-10-111.5
CO 39 § 30-1-104 (1)(a)inferredCO › Statutes › Title 39 › § 30-1-104 › (1)(a)
CO 39 § 30-1-104inferredCO › Statutes › Title 39 › § 30-1-104
CO 39 § 39-10-112inferredCO › Statutes › Title 39 › § 39-10-112