Colorado § 31-20-104 - Assessor to extend taxes - warrant.
Full text of Colorado Colorado Revised Statutes § 31-20-104 — Assessor to extend taxes - warrant., with citation guidance and answers to common questions.
§ 31-20-104. Assessor to extend taxes - warrant.
It is the duty of the county assessor, when the assessment roll is prepared each year for the extension of the taxes, to extend the municipal tax upon the tax list in the same manner as other taxes are extended, carrying said municipal tax into the general total of all taxes for the year, and to include said municipal taxes in his general warrant to the county treasurer for collection.
Source: L. 75: Entire title R&RE, p. 1127, § 1, effective July 1.
Editor's note: This section is similar to former § 31-20-104 as it existed prior to 1975.
ANNOTATION
Applied in Elder v. Fox, 18 Colo. App. 263, 71 P. 398 (1903); Boston & Colo. Smelting Co. v. Elder, 20 Colo. App. 96, 77 P. 258 (1904).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 31-20-104
What does Colorado Revised Statutes § 31-20-104 cover?
Section 31-20-104 ("Assessor to extend taxes - warrant.") 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 § 31-20-104?
A common citation format is "Colorado Revised Statutes § 31-20-104" (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 § 31-20-104 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.