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us-co/statute/39/39-10-112 — Action to collect unpaid taxes · Axiom

Action to collect unpaid taxes

2 rules

(1) (a) In order to collect delinquent personal property taxes and any delinquent interest thereon, the treasurer may, at the treasurer's option, sue the owner of the personal property in any court in the treasurer's county having jurisdiction, enter into a contract to employ the services of any collection agency that is duly licensed pursuant to section 5-16-119 or 5-16-120, or distrain, seize, and sell the personal property as provided in section 39-10-111.

(b) Any contract to employ the services of any duly licensed collection agency shall be awarded by competitive bid, but the treasurer may reject any or all bids or parts of bids. The fees of the collection agency shall be paid by the treasurer from the moneys recovered by the collection agency, but in no event shall the fees paid to the collection agency exceed one-third of the amount recovered.

(2) (Deleted by amendment, L. 96, p. 14, § 2, effective February 22, 1996.)

(3) Upon the trial of any court action brought pursuant to subsection (1) of this section, a certificate from the treasurer, reciting the amount of the taxes and any delinquent interest thereon and that the same has not been paid, shall be prima facie evidence that the amount claimed is due and unpaid, and judgment shall be given for the amount thereof, together with all costs, and execution shall issue as in other cases. Whenever the treasurer sues in court, the county attorney shall perform all legal work involved if requested by the treasurer, and the costs of the action shall be paid by the county.

(4) Nothing in this section shall be construed as relieving the treasurer of the duties of the office of county treasurer.

(5) and (6) Repealed.

in view

Whole section

Encodings · 2

collection_agency_fee_capCO 39 § 39-10-112 · parameter

C.R.S. 39-10-112(1)(b)

name: collection_agency_fee_cap
kind: parameter
dtype: Rate
source: C.R.S. 39-10-112(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-112
          excerpt: >-
            shall the fees paid to the collection agency exceed one-third of the
            amount recovered
versions:
  - effective_from: '2024-01-01'
    formula: 1 / 3

maximum_collection_agency_feeCO 39 § 39-10-112 · derived

C.R.S. 39-10-112(1)(b)

name: maximum_collection_agency_fee
kind: derived
entity: CollectionAgency
dtype: Money
period: Year
unit: USD
source: C.R.S. 39-10-112(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-10-112
          excerpt: >-
            fees paid to the collection agency exceed one-third of the amount
            recovered
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-112
          excerpt: one-third of the amount recovered
versions:
  - effective_from: '2024-01-01'
    formula: amount_recovered_by_collection_agency * collection_agency_fee_cap

▸rulespec code

Shown source

statutes/39/39-10-112.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

collection_agency_fee_cap

Parameter

source: C.R.S. 39-10-112(1)(b)

- name: collection_agency_fee_cap
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-10-112(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-112
            excerpt: shall the fees paid to the collection agency exceed one-third of the amount recovered
  versions:
    - effective_from: '2024-01-01'
      formula: 1 / 3

maximum_collection_agency_fee

Derived

source: C.R.S. 39-10-112(1)(b)

- name: maximum_collection_agency_fee
  kind: derived
  entity: CollectionAgency
  dtype: Money
  period: Year
  unit: USD
  source: C.R.S. 39-10-112(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-10-112
            excerpt: fees paid to the collection agency exceed one-third of the amount recovered
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-112
            excerpt: one-third of the amount recovered
  versions:
    - effective_from: '2024-01-01'
      formula: amount_recovered_by_collection_agency * collection_agency_fee_cap

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 5-16-119inferredCO › Statutes › Title 39 › § 5-16-119
CO 39 § 39-10-111inferredCO › Statutes › Title 39 › § 39-10-111

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Action to collect unpaid taxes

2 rules

Official source

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(2) (Deleted by amendment, L. 96, p. 14, § 2, effective February 22, 1996.)

(4) Nothing in this section shall be construed as relieving the treasurer of the duties of the office of county treasurer.

(5) and (6) Repealed.

in view

Whole section

Encodings · 2

collection_agency_fee_capCO 39 § 39-10-112 · parameter

C.R.S. 39-10-112(1)(b)

name: collection_agency_fee_cap
kind: parameter
dtype: Rate
source: C.R.S. 39-10-112(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-112
          excerpt: >-
            shall the fees paid to the collection agency exceed one-third of the
            amount recovered
versions:
  - effective_from: '2024-01-01'
    formula: 1 / 3

maximum_collection_agency_feeCO 39 § 39-10-112 · derived

C.R.S. 39-10-112(1)(b)

name: maximum_collection_agency_fee
kind: derived
entity: CollectionAgency
dtype: Money
period: Year
unit: USD
source: C.R.S. 39-10-112(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-10-112
          excerpt: >-
            fees paid to the collection agency exceed one-third of the amount
            recovered
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-112
          excerpt: one-third of the amount recovered
versions:
  - effective_from: '2024-01-01'
    formula: amount_recovered_by_collection_agency * collection_agency_fee_cap

▸rulespec code

Shown source

statutes/39/39-10-112.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

collection_agency_fee_cap

Parameter

source: C.R.S. 39-10-112(1)(b)

- name: collection_agency_fee_cap
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-10-112(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-112
            excerpt: shall the fees paid to the collection agency exceed one-third of the amount recovered
  versions:
    - effective_from: '2024-01-01'
      formula: 1 / 3

maximum_collection_agency_fee

Derived

source: C.R.S. 39-10-112(1)(b)

- name: maximum_collection_agency_fee
  kind: derived
  entity: CollectionAgency
  dtype: Money
  period: Year
  unit: USD
  source: C.R.S. 39-10-112(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-10-112
            excerpt: fees paid to the collection agency exceed one-third of the amount recovered
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-112
            excerpt: one-third of the amount recovered
  versions:
    - effective_from: '2024-01-01'
      formula: amount_recovered_by_collection_agency * collection_agency_fee_cap

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 5-16-119inferredCO › Statutes › Title 39 › § 5-16-119
CO 39 § 39-10-111inferredCO › Statutes › Title 39 › § 39-10-111