Colorado § 31-2-109 - Assessment - taxes - collection.
Full text of Colorado Colorado Revised Statutes § 31-2-109 — Assessment - taxes - collection., with citation guidance and answers to common questions.
§ 31-2-109. Assessment - taxes - collection.
When any municipality incorporates under the provisions of this title or any municipality reorganizes under the provisions of part 3 of this article after the time for making the annual assessment for taxation has passed, the governing body of each such city or town may provide, by ordinance or resolution, for the assessment of taxable property within the corporate limits of said city or town. When such assessment is made and approved by the governing body, it may proceed to levy the necessary taxes for the fiscal year, which levy shall be certified by the clerk of such city or town to the county assessor, who shall extend the same upon the tax list of the current year, as required by section 31-20-104. The county treasurer shall proceed in the collection of such taxes in all respects as provided by law for the collection of taxes in cities and towns. It is not necessary for any such city or town to pass the annual appropriation ordinance or resolution required by section 29-1-108, C.R.S. This section shall apply only to the assessment and collection of taxes for the first fiscal year after such incorporation or reorganization.
Source: L. 75: Entire title R&RE, p. 1013, § 1, effective July 1. L. 90: Entire section amended, p. 1435, § 3, effective January 1, 1991.
Editor's note: This section is similar to former § 31-4-109 as it existed prior to 1975.
PART 2
MUNICIPAL HOME RULE
Cross references: For home rule cities and towns, see article XX of the state constitution; for home rule counties, see article 35 of title 30.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 31-2-109
What does Colorado Revised Statutes § 31-2-109 cover?
Section 31-2-109 ("Assessment - taxes - collection.") 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 § 31-2-109?
A common citation format is "Colorado Revised Statutes § 31-2-109" (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 § 31-2-109 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.