Colorado § 30-10-701 - Election - term - bond - insurance.

§ 30-10-701. Election - term - bond - insurance.

(1) A county treasurer shall be elected in each county for the term of four years and, except as provided in subsection (2) of this section, before entering upon the discharge of duties, shall execute to the people of the state of Colorado a surety bond to be approved by the board of county commissioners and filed in the office of the county clerk and recorder. Prior to the treasurer being sworn into office, the board of county commissioners shall set the amount of the surety bond by written resolution duly adopted by a majority vote of the board, which shall be entered in its minutes.

(2) In lieu of the bond required by subsection (1) of this section, a county may purchase crime insurance coverage on behalf of the treasurer to protect the people of the county from any malfeasance on the part of the treasurer while in office.

Source: G.L. § 526. G.S. § 630. R.S. 08: § 1315. C.L. § 8789. CSA: C. 45, § 136. CRS 53: § 35-7-1. L. 56: p. 129, § 4. C.R.S. 1963: § 35-7-1. L. 95: Entire section amended, p. 499, § 1, effective May 16. L. 2010: Entire section amended, (HB 10-1062), ch. 161, p. 562, § 23, effective August 11.

Cross references: For the oath of civil officers, see § 8 of art. XII, Colo. Const.; for the election and terms of county officers, see § 8 of art. XIV, Colo. Const.; for the election of the county treasurer, see § 1-4-206; for bonds executed by surety companies, see § 10-4-301; for the approval of bonds, see § 24-13-116; for bonds of county officers, see § 30-10-110.

ANNOTATION

The general assembly has expanded and built up a body of statutory directives for the guidance of county treasurers, outlining in great detail steps to be taken by them calculated to obtain the amount of taxes levied. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).

County treasurers are only administrative agents of the state and their authority is limited to that expressly delegated by the general assembly. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).

County treasurers are constitutional officers, but have no constitutional duties to perform or constitutional authority to do any particular act such as commencing a suit. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).

No power to sue. Enactments of the general assembly relating to taxation negate any suggestion that county treasurers have inherent, implied, or general powers to sue taxpayers for delinquent real estate taxes. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).

The county treasurer and his bondsmen are primarily responsible. Moulton v. McLean, 5 Colo. App. 454, 39 P. 78 (1895).

He is not the agent of his county. Moulton v. McLean, 5 Colo. App. 454, 39 P. 78 (1895).

Bonds. The county treasurer may take security for his own indemnity from a bank in which he deposits county money, but a bond so taken inures to his benefit, and such a bond is his property, and no cause of action to the county can arise thereon, unless by the default of the treasurer and his sureties. Moulton v. McLean, 5 Colo. App. 454, 39 P. 78 (1895).