Colorado § 31-12-411 - Collection of prior taxes - disposition.
Full text of Colorado Colorado Revised Statutes § 31-12-411 — Collection of prior taxes - disposition., with citation guidance and answers to common questions.
§ 31-12-411. Collection of prior taxes - disposition.
The county treasurer shall proceed to collect all taxes assessed against persons or property within the limits of the cities or towns consolidating prior to such consolidation in the same manner as if no such consolidation had taken place. All moneys in the hands of the county treasurer at the date of consolidation belonging to any of the consolidating cities or towns and all moneys thereafter collected by him on account of any of such consolidating cities or towns shall be turned over by him to the proper officers of the consolidated city or town. In the same manner, if there are, at the date of consolidation, any moneys in the hands of any officer of any of the consolidating cities or towns belonging to his city or town, he shall forthwith turn over such moneys, upon the accomplishment of consolidation, to the proper officers of the consolidated city or town. The moneys thus obtained shall be applied to the payment of the indebtedness of the city or town from which they were derived, and the balance, if any, shall be used for the purpose of the consolidated city or town, unless the terms of consolidation otherwise provide.
Source: L. 75: Entire title R&RE, p. 1099, § 1, effective July 1.
Editor's note: This section is similar to former § 31-8-312 as it existed prior to 1975.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 31-12-411
What does Colorado Revised Statutes § 31-12-411 cover?
Section 31-12-411 ("Collection of prior taxes - disposition.") 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 § 31-12-411?
A common citation format is "Colorado Revised Statutes § 31-12-411" (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 § 31-12-411 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.