Colorado § 39-10-115 - Certificate of taxes due.

§ 39-10-115. Certificate of taxes due.

(1) Upon request, the treasurer shall certify in writing the full amount of taxes due upon any parcel of real property or mobile home in his or her county, and all outstanding sales for unpaid taxes as shown by the records of his or her office or the records of the department of revenue, with the amount required for redemption of such sales, if the same still are redeemable. The treasurer shall include on such certificate of taxes due an itemized list of the mill levies and amount of taxes and assessments imposed by each taxing jurisdiction and a statement that information regarding special taxing districts and the boundaries of such districts may be on file or deposit with the board of county commissioners, the county clerk and recorder, or the county assessor. A fee shall be collected for each such certificate issued by him or her, as provided in section 30-1-102, C.R.S.

(2) When signed by the treasurer, such certificate, showing payment of all taxes due and the redemption of all outstanding tax sales, shall be conclusive evidence for all purposes and against all persons that the parcel of real property or mobile home therein described was, at the time, free and clear of all property taxes due to the county and from all tax sales except tax sales whereon the time for redemption had already expired and the purchaser had received a deed.

(3) Any loss resulting to any person from an error in a tax certificate issued by the treasurer shall be paid by the county represented by the treasurer issuing such certificate.

(4) No person other than the treasurer or an authorized agent of the treasurer shall issue any property tax certificate.

Source: L. 64: R&RE, p. 722, § 1. C.R.S. 1963: § 137-10-15. L. 69: p. 1122, § 1. L. 71: p. 327, § 6. L. 82: (1) amended, p. 551, § 16, effective July 1. L. 83: (2) amended, p. 2053, § 26, effective October 14. L. 90: (4) added, p. 1643, § 2, effective May 22. L. 91: (1) amended, p. 794, § 23, effective January 1, 1992. L. 2000: (1) amended, p. 1638, § 16, effective June 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 328, § 18, effective September 14.

ANNOTATION

Law reviews. For comment on Burton v. City & County of Denver appearing below, see 9 Rocky Mt. L. Rev. 289 (1937). For comment on Denver v. Highlander Boy Found. appearing below, see 11 Rocky Mt. L. Rev. 124 (1939).

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

Section is constitutional. This section does not violate the provisions of §§ 3, 8, 9, and 10 of art. X, Colo. Const., nor §§ 25 and 38 of art. V, Colo. Const. Burton v. City & County of Denver, 99 Colo. 207, 61 P.2d 856 (1936).

Plaintiff, a quasi-municipal corporation and political subdivision of the state, was not a person under § 39-1-102 (9) and did not have standing to seek damages pursuant to subsection (3) of this section. Bear Creek Water and Sanitation Dist. v. Bd. of County Comm'rs of Jefferson County, 902 P.2d 904 (Colo. App. 1995).

Applied in Nat'l Sur. Co. v. Canon, 62 Colo. 401, 163 P. 284 (1917); City & County of Denver v. Highlander Boy Found., 102 Colo. 365, 79 P.2d 361 (1938).