Colorado § 39-10-109 - Delinquent tax list - notice.

§ 39-10-109. Delinquent tax list - notice.

(1) Repealed.

(2) (a) As soon as practicable after June 15, the treasurer shall prepare a list of all persons delinquent in the payment of taxes on personal property and shall notify each such person by mail of the amount of delinquent personal property taxes and delinquent interest due and owing thereon to and including the last day of the month in which such notice is mailed. Such notice shall also state that, unless payment of the amount of such unpaid personal property taxes and delinquent interest thereon are paid by August 31, publication of such delinquency will be made during the month of September.

(b) This subsection (2) is effective January 1, 1992.

(3) (a) The treasurer shall provide notice pursuant to subsection (2) of this section and any other notice or statement required by law in connection with the collection of delinquent taxes on mobile homes, as described in section 39-10-111.5 (1), written in English and Spanish, and shall also include a statement explaining how and where the mobile home owner may obtain language translation or interpretation services from the county.

(b) The treasurer shall provide notice written in accordance with subsection (3)(a) of this section by sending the notice by mail and by personal service to the mobile home owner at the mobile home, in accordance with section 39-10-111.5 (2)(a).

Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-9. L. 65: p. 1108, § 1. L. 90: Entire section amended, p. 1718, § 6, effective June 7; entire section amended, p. 1087, § 54, effective July 1. L. 92: (2)(a) amended, p. 2227, § 12, effective April 9. L. 94: (2)(a) amended, p. 754, § 4, effective April 20. L. 2026: (3) added, (HB 26-1120), ch. 268, p. 1520, § 1, effective June 1.

Editor's note: Subsection (1)(b) provided for the repeal of subsection (1), effective January 1, 1992. (See L. 90, p. 1087.)