Colorado § 39-10-110.5 - Partial payment of delinquent personal property taxes.
Full text of Colorado Colorado Revised Statutes § 39-10-110.5 — Partial payment of delinquent personal property taxes., with citation guidance and answers to common questions.
§ 39-10-110.5. Partial payment of delinquent personal property taxes.
(1) Notwithstanding any other provision of law to the contrary, the treasurer may accept partial payments for delinquent personal property taxes so long as the owner of the personal property has entered into a written payment plan with the treasurer. The payment plan shall specify the total amount due, including the amount of tax levied and any applicable interest, penalties, or fees; the amount of each payment; and payment due dates. The total amount due under a payment plan shall be paid in full no later than twenty-four months from the date the owner of the personal property enters into a written payment plan with the treasurer.
(2) The treasurer shall keep a copy of the payment plan until the owner of the personal property has paid the total amount identified in the payment plan. Once the owner of the personal property has paid the total amount due, the treasurer shall mark the plan "paid in full".
(3) The treasurer may terminate the payment plan if the owner of the personal property fails to abide by the terms and conditions of the plan.
Source: L. 98: Entire section added, p. 238, § 1, effective April 10.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-10-110.5
What does Colorado Revised Statutes § 39-10-110.5 cover?
Section 39-10-110.5 ("Partial payment of delinquent personal property 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 § 39-10-110.5?
A common citation format is "Colorado Revised Statutes § 39-10-110.5" (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 § 39-10-110.5 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.