Colorado § 31-20-105 - Municipality may certify delinquent charges.
Full text of Colorado Colorado Revised Statutes § 31-20-105 — Municipality may certify delinquent charges., with citation guidance and answers to common questions.
§ 31-20-105. Municipality may certify delinquent charges.
Any municipality, in addition to the means provided by law, if by ordinance it so elects, may cause any or all delinquent charges, assessments, or taxes made or levied to be certified to the treasurer of the county and be collected and paid over by the treasurer of the county in the same manner as taxes are authorized to be by this title.
Source: L. 75: Entire title R&RE, p. 1127, § 1, effective July 1.
Editor's note: This section is similar to former § 31-20-105 as it existed prior to 1975.
ANNOTATION
Authority to collect. When the municipality by ordinance so provides, this section and said ordinance together constitute the authority, and the only authority, which the treasurer has for collecting said delinquent municipal assessments, in the same manner as he collects state, county, and municipal taxes; and when the municipality furnishes to the treasurer, with proof of the passage of an appropriate ordinance, the treasurer, without any other warrant, has the authority to collect the delinquent municipal assessment in the same manner as he collects other taxes. City of Highlands v. Johnson, 24 Colo. 371, 51 P. 1004 (1897).
Priority. A municipality may not impose a "superpriority lien" for nuisance abatement expenses except as specifically authorized by statute. Gold Vein LLC v. Cripple Creek, 973 P.2d 1286 (Colo. App. 1999).
Applied in Elder v. Fox, 18 Colo. App. 263, 71 P. 398 (1903).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 31-20-105
What does Colorado Revised Statutes § 31-20-105 cover?
Section 31-20-105 ("Municipality may certify delinquent charges.") 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 § 31-20-105?
A common citation format is "Colorado Revised Statutes § 31-20-105" (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 § 31-20-105 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.