Colorado § 39-10-110 - Publication of delinquent taxes.
Full text of Colorado Colorado Revised Statutes § 39-10-110 — Publication of delinquent taxes., with citation guidance and answers to common questions.
§ 39-10-110. Publication of delinquent taxes.
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.
Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-10. L. 65: p. 1108, § 2. L. 71: p. 327, § 5. L. 92: Entire section amended, p. 2228, § 13, effective April 9. L. 93: Entire section amended, p. 305, § 2, effective April 7.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-10-110
What does Colorado Revised Statutes § 39-10-110 cover?
Section 39-10-110 ("Publication of delinquent taxes.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-10-110?
A common citation format is "Colorado Revised Statutes § 39-10-110" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-10-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.