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us-co/statute/39/39-10-115 — Certificate of taxes due · Axiom

Certificate of taxes due

3 rules

(1) Upon request, the treasurer shall certify in writing the full amount of taxes due upon any parcel of real property or mobile home in his or her county, and all outstanding sales for unpaid taxes as shown by the records of his or her office or the records of the department of revenue, with the amount required for redemption of such sales, if the same still are redeemable. The treasurer shall include on such certificate of taxes due an itemized list of the mill levies and amount of taxes and assessments imposed by each taxing jurisdiction and a statement that information regarding special taxing districts and the boundaries of such districts may be on file or deposit with the board of county commissioners, the county clerk and recorder, or the county assessor. A fee shall be collected for each such certificate issued by him or her, as provided in section 30-1-102, C.R.S.

(2) When signed by the treasurer, such certificate, showing payment of all taxes due and the redemption of all outstanding tax sales, shall be conclusive evidence for all purposes and against all persons that the parcel of real property or mobile home therein described was, at the time, free and clear of all property taxes due to the county and from all tax sales except tax sales whereon the time for redemption had already expired and the purchaser had received a deed.

(3) Any loss resulting to any person from an error in a tax certificate issued by the treasurer shall be paid by the county represented by the treasurer issuing such certificate.

(4) No person other than the treasurer or an authorized agent of the treasurer shall issue any property tax certificate.

in view

Whole section

Encodings · 3

tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_salesCO 39 § 39-10-115 · derived

C.R.S. § 39-10-115(2)

name: >-
  tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_sales
kind: derived
entity: TaxCertificate
dtype: Judgment
period: Year
source: C.R.S. § 39-10-115(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      certificate_is_signed_by_treasurer
      and certificate_shows_all_taxes_due_paid
      and certificate_shows_all_outstanding_tax_sales_redeemed

county_must_pay_loss_from_tax_certificate_errorCO 39 § 39-10-115 · derived

C.R.S. § 39-10-115(3)

name: county_must_pay_loss_from_tax_certificate_error
kind: derived
entity: County
dtype: Judgment
period: Year
source: C.R.S. § 39-10-115(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-115
versions:
  - effective_from: '0001-01-01'
    formula: county_treasurer_issued_tax_certificate_with_error_causing_loss

person_may_issue_property_tax_certificateCO 39 § 39-10-115 · derived

C.R.S. § 39-10-115(4)

name: person_may_issue_property_tax_certificate
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-10-115(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      person_is_county_treasurer
      or person_is_authorized_agent_of_county_treasurer

▸rulespec code

Shown source

statutes/39/39-10-115.yaml

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View on GitHub

Rules

tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_sales

Derived

source: C.R.S. § 39-10-115(2)

- name: tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_sales
  kind: derived
  entity: TaxCertificate
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-10-115(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_is_signed_by_treasurer
        and certificate_shows_all_taxes_due_paid
        and certificate_shows_all_outstanding_tax_sales_redeemed

county_must_pay_loss_from_tax_certificate_error

Derived

source: C.R.S. § 39-10-115(3)

- name: county_must_pay_loss_from_tax_certificate_error
  kind: derived
  entity: County
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-10-115(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-115
  versions:
    - effective_from: '0001-01-01'
      formula: county_treasurer_issued_tax_certificate_with_error_causing_loss

person_may_issue_property_tax_certificate

Derived

source: C.R.S. § 39-10-115(4)

- name: person_may_issue_property_tax_certificate
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-10-115(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_county_treasurer
        or person_is_authorized_agent_of_county_treasurer

▸citations (1)

References

This rule cites 1 other rule.

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

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Certificate of taxes due

3 rules

Official source

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(3) Any loss resulting to any person from an error in a tax certificate issued by the treasurer shall be paid by the county represented by the treasurer issuing such certificate.

(4) No person other than the treasurer or an authorized agent of the treasurer shall issue any property tax certificate.

in view

Whole section

Encodings · 3

tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_salesCO 39 § 39-10-115 · derived

C.R.S. § 39-10-115(2)

name: >-
  tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_sales
kind: derived
entity: TaxCertificate
dtype: Judgment
period: Year
source: C.R.S. § 39-10-115(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      certificate_is_signed_by_treasurer
      and certificate_shows_all_taxes_due_paid
      and certificate_shows_all_outstanding_tax_sales_redeemed

county_must_pay_loss_from_tax_certificate_errorCO 39 § 39-10-115 · derived

C.R.S. § 39-10-115(3)

name: county_must_pay_loss_from_tax_certificate_error
kind: derived
entity: County
dtype: Judgment
period: Year
source: C.R.S. § 39-10-115(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-115
versions:
  - effective_from: '0001-01-01'
    formula: county_treasurer_issued_tax_certificate_with_error_causing_loss

person_may_issue_property_tax_certificateCO 39 § 39-10-115 · derived

C.R.S. § 39-10-115(4)

name: person_may_issue_property_tax_certificate
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-10-115(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      person_is_county_treasurer
      or person_is_authorized_agent_of_county_treasurer

▸rulespec code

Shown source

statutes/39/39-10-115.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_sales

Derived

source: C.R.S. § 39-10-115(2)

- name: tax_certificate_conclusively_establishes_property_clear_except_expired_deeded_tax_sales
  kind: derived
  entity: TaxCertificate
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-10-115(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_is_signed_by_treasurer
        and certificate_shows_all_taxes_due_paid
        and certificate_shows_all_outstanding_tax_sales_redeemed

county_must_pay_loss_from_tax_certificate_error

Derived

source: C.R.S. § 39-10-115(3)

- name: county_must_pay_loss_from_tax_certificate_error
  kind: derived
  entity: County
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-10-115(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-115
  versions:
    - effective_from: '0001-01-01'
      formula: county_treasurer_issued_tax_certificate_with_error_causing_loss

person_may_issue_property_tax_certificate

Derived

source: C.R.S. § 39-10-115(4)

- name: person_may_issue_property_tax_certificate
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-10-115(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_county_treasurer
        or person_is_authorized_agent_of_county_treasurer

▸citations (1)

References

This rule cites 1 other rule.

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