Colorado § 39-10-101 - Collection of taxes.

§ 39-10-101. Collection of taxes.

(1) Upon receipt of the tax list and warrant from the assessor, the treasurer shall proceed to collect the taxes therein levied, and such tax list and warrant shall be his authority and justification against any illegality in procedure prior to his receiving the same.

(2) (a) (I) If, after the tax list and warrant has been received by the treasurer, the treasurer discovers that any taxable property then located in the treasurer's county has been omitted from the tax list and warrant for the current year or for any prior year and has not been valued for assessment, the treasurer shall forthwith list and value such property for assessment in the same manner as the assessor might have done and shall enter such valuation for assessment on the tax list and warrant and extend the levy. Such entry shall be designated as an additional assessment and shall be valid for all purposes, the same as though performed by the assessor.

(II) Notwithstanding subparagraph (I) of this paragraph (a) or section 39-5-125, neither the assessor nor the treasurer shall treat any possessory interest in exempt property as taxable property omitted from the tax list and warrant for any property tax year prior to 2001.

(b) (I) Except as provided in subparagraph (II) of this paragraph (b), the taxes for any period, together with interest thereon, imposed by this section shall not be assessed, nor shall any lien be filed or distraint warrant issued or suit for collection be instituted or any other action to collect the same be commenced, more than six years after the date on which the tax was or is payable. Except as otherwise provided in paragraph (d) of this subsection (2), interest shall not be charged prior to the date on which additional assessment is made.

(II) Effective January 1, 1996, the taxes for any period, together with interest thereon, imposed by this section shall not be assessed, nor shall any lien be filed or distraint warrant issued or suit for collection be commenced, more than two years after the date on which the tax was or is payable when the failure to collect the tax is due to an error or omission of a governmental entity. The provisions of this subparagraph (II) shall not apply to taxes imposed on oil and gas leaseholds and lands.

(c) In the case of fraudulent action with intent to evade tax, the tax, together with interest thereon, may be assessed, or proceedings for the collection of such taxes may be begun, at any time.

(d) Taxes levied upon additional assessments on mines and on oil and gas leaseholds and lands which had been previously omitted from the tax list and warrant due to the failure of an owner or operator of any mine or of any oil and gas leaseholds and lands to comply with section 39-6-106, 39-6-113, or 39-7-101 shall be subject to the delinquent interest provisions of section 39-10-104.5. Delinquent interest shall be calculated to accrue from the date the taxes were due pursuant to section 39-1-105 and section 39-6-106, 39-6-113, or 39-7-101. This paragraph (d) shall apply to omitted property or production but shall not apply to valuation disputes, protests, or appeals therefrom filed pursuant to section 39-5-122.

(3) If on the tax list and warrant there is any error in the name of a person owing taxes, the treasurer may correct such error and collect the taxes from the person intended.

(4) and (5) Repealed.

Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-10-1. L. 73: p. 238, § 21. L. 75: (4) repealed, p. 1473, § 30, effective July 18; (2) amended, p. 1478, § 2, effective July 30. L. 90: (5) added, p. 1719, § 9, effective June 7. L. 92: (2)(b) amended and (2)(d) added, p. 2238, § 1, effective April 10. L. 94: (5) repealed, p. 753, § 1, effective April 20. L. 95: (2)(b) amended, p. 35, § 1, effective March 17. L. 96: (2)(b)(II) amended, p. 18, § 4, effective February 22; (2)(a) amended p. 1855, § 5, effective June 5. L. 2002: (2)(a)(II) amended, p. 1009, § 4, effective August 7.

ANNOTATION

Law reviews. For article, "A Calendar of Tax Procedure in Colorado", see 6 Dicta 17 (July 1929).

Annotator's note. The following annotations include cases decided under former provisions similar to this section.

Statutory procedures established for collection of real estate taxes are exclusive. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).

They are comprehensive and detailed. This article, outlining the steps to be taken by county treasurers to obtain the amount of taxes levied, is very comprehensive and detailed. Skidmore v. O'Rourke, 152 Colo. 470, 383 P.2d 473 (1963).

Under this section and § 39-5-125, both the assessor and the treasurer may retroactively correct errors that caused property to be omitted from the assessment roll and tax list and warrant. Marsico Cap. Mgmt. v. Denver Bd. of County Comm'rs, 2013 COA 90, 342 P.3d 462.

Subsection (2)(a) of this section and § 39-5-125 authorize retroactive assessments of additional property taxes only against "omitted property", not "omitted value". Section 39-10-107 authorizes retroactive assessments of additional property taxes against "omitted value" on oil and gas leaseholds. Cabot Petroleum Corp. v. Yuma County Bd. of Equaliz., 847 P.2d 152 (Colo. App. 1992), rev'd on other grounds, 856 P.2d 844 (Colo. 1993); In Stitches, Inc. v. Denver County Bd. of County Comm'rs, 62 P.3d 1080 (Colo. App. 2002); Jet Black, LLC v. Routt County Bd. of County Comm'rs, 165 P.3d 744 (Colo. App. 2006); Kinder Morgan v. Montezuma County Bd., 2015 COA 72, 399 P.3d 735, aff'd, 2017 CO 72, 396 P.3d 657.

Authority to charge delinquent interest upon additional assessments previously omitted from the tax list and warrant due to the failure of an owner to comply with § 39-6-106 did not create a new duty on taxpayers, but only substituted a new remedy, and therefore the 1992 amendment authorizing such interest was constitutional, and not a law retrospective in its operation. Shell Western E&P, Inc. v. Bd. of County Comm'rs of Dolores County, 923 P.2d 251 (Colo. App. 1995).

Under the doctrine of equitable tolling, county taxpayer cannot assert statute of limitations as a defense when taxpayer fails to file the tax declaration schedules required by statute. Shell Western E&P v. Dolores County Bd. of Comm'rs, 948 P.2d 1002 (Colo. 1997).

Requiring the payment of interest from a time prior to the effective date of this section is not unconstitutional when the tax obligation upon which the interest accrued was assessed after this section's effective date. Shell Western E&P v. Dolores County Bd. of Comm'rs, 948 P.2d 1002 (Colo. 1997).