Colorado § 39-10-102 - When taxes payable.
Full text of Colorado Colorado Revised Statutes § 39-10-102 — When taxes payable., with citation guidance and answers to common questions.
§ 39-10-102. When taxes payable.
(1) (a) Repealed.
(b) (I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year.
(II) This paragraph (b) is effective January 1, 1992.
(2) Except as otherwise provided in article 1.5 of this title 39, the treasurer shall accept payment of taxes tendered by any person and, upon request of the person who tendered the payment of taxes or the person's agent, issue a receipt therefor at any time after the tax list and warrant have been received by the treasurer.
Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-2. L. 81: Entire section amended, p. 1841, § 3, effective May 28. L. 90: (1) amended, p. 1716, § 1, effective June 7; (1) amended, p. 1085, § 49, effective July 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 325, § 11, effective September 14.
Editor's note: Subsection (1)(a)(II) provided for the repeal of subsection (1)(a), effective January 1, 1992. (See L. 90, p. 1716.)
ANNOTATION
Law reviews. For article, "One Year Review of Constitutional Law", see 40 Den. L. Ctr. J. 134 (1963).
Frequently Asked Questions About Colorado § 39-10-102
What does Colorado Revised Statutes § 39-10-102 cover?
Section 39-10-102 ("When taxes payable.") 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 § 39-10-102?
A common citation format is "Colorado Revised Statutes § 39-10-102" (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 § 39-10-102 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.