Colorado § 39-10-112 - Action to collect unpaid taxes.

§ 39-10-112. Action to collect unpaid taxes.

(1) (a) In order to collect delinquent personal property taxes and any delinquent interest thereon, the treasurer may, at the treasurer's option, sue the owner of the personal property in any court in the treasurer's county having jurisdiction, enter into a contract to employ the services of any collection agency that is duly licensed pursuant to section 5-16-119 or 5-16-120, or distrain, seize, and sell the personal property as provided in section 39-10-111.

(b) Any contract to employ the services of any duly licensed collection agency shall be awarded by competitive bid, but the treasurer may reject any or all bids or parts of bids. The fees of the collection agency shall be paid by the treasurer from the moneys recovered by the collection agency, but in no event shall the fees paid to the collection agency exceed one-third of the amount recovered.

(2) (Deleted by amendment, L. 96, p. 14, § 2, effective February 22, 1996.)

(3) Upon the trial of any court action brought pursuant to subsection (1) of this section, a certificate from the treasurer, reciting the amount of the taxes and any delinquent interest thereon and that the same has not been paid, shall be prima facie evidence that the amount claimed is due and unpaid, and judgment shall be given for the amount thereof, together with all costs, and execution shall issue as in other cases. Whenever the treasurer sues in court, the county attorney shall perform all legal work involved if requested by the treasurer, and the costs of the action shall be paid by the county.

(4) Nothing in this section shall be construed as relieving the treasurer of the duties of the office of county treasurer.

(5) and (6) Repealed.

Source: L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-12. L. 91: Entire section amended, p. 1973, § 4, effective March 27. L. 92: (1)(a)(I)(A) and (2) amended, p. 2229, § 15, effective April 9. L. 94: Entire section amended, p. 755, § 6, effective April 20. L. 96: Entire section amended, p. 14, § 2, effective February 22. L. 2017: (1)(a) amended, (HB 17-1238), ch. 260, p. 1175, § 24, effective August 9. L. 2020: (5) added, (HB 20-1421), ch. 108, p. 423, § 2, effective June 14. L. 2021: (6) added, (SB 21-279), ch. 365, p. 2407, § 2, effective June 28.

Editor's note: (1) Subsection (5)(b) provided for the repeal of subsection (5), effective December 31, 2020. (See L. 2020, p. 423.)

(2) Subsection (6)(d) provided for the repeal of subsection (6), effective December 31, 2021. (See L. 2021, p. 2407.)