Colorado § 39-5-130 - Informality not to invalidate.
Full text of Colorado Colorado Revised Statutes § 39-5-130 — Informality not to invalidate., with citation guidance and answers to common questions.
§ 39-5-130. Informality not to invalidate.
No informality in complying with the requirements of section 39-5-129 shall render any proceedings for the collection of taxes invalid. The assessor shall take the receipt of the treasurer for the tax warrant, and such warrant shall be full and complete authority for the treasurer to collect all taxes therein set forth.
Source: L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-30.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Technical objections, without merit, shall not interfere with collection of the public revenue, as the assessor or treasurer may correct any defect in form on the assessment list or tax roll. Haley v. Elliott, 20 Colo. 379, 38 P. 771 (1894).
Defective description of realty does not affect tax on personalty. Where, in an assessment roll, there is a defective description of the realty, the validity of the tax against the personalty is not necessarily affected. Haley v. Elliott, 20 Colo. 379, 38 P. 771 (1894).
This section does not obviate necessity of notice required by § 39-5-122. Gale v. Statler, 47 Colo. 72, 105 P. 858 (1909).
Frequently Asked Questions About Colorado § 39-5-130
What does Colorado Revised Statutes § 39-5-130 cover?
Section 39-5-130 ("Informality not to invalidate.") 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 § 39-5-130?
A common citation format is "Colorado Revised Statutes § 39-5-130" (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 § 39-5-130 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.