Current through 11/5/2024 election
Section 39-5-129 - Delivery of tax warrant - public inspection - repeal(1) As soon as practicable after the requisite taxes for the year have been levied but in no event later than January 10 of each year, the assessor shall deliver the tax warrant under the hand and official seal of the assessor to the treasurer, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. The assessor shall retain one or more true copies thereof, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. Such tax warrant shall set forth the assessment roll, reciting the persons in whose names taxable property in the county has been listed, the class of such taxable property and the valuation for assessment thereof, the several taxes levied against such valuation, and the amount of such taxes extended against each separate valuation. At the end of the warrant, the aggregate of all taxes levied shall be totaled, balanced, and prorated to the several funds of each levying authority, and the treasurer shall be commanded to collect all such taxes.(2)(a) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1) of this section is postponed from January 10, 2024, to January 24, 2024.(b) This subsection (2) is repealed, effective July 1, 2025.Amended by 2023EX1 Ch. 1,§ 12, eff. 11/20/2023.Amended by 2023 Ch. 258,§ 15, eff. only if a majority of voters approve the ballot issue referred in accordance with section 24-77-202, enacted in section 3 of this act, and in which case this act takes effect on the date of the official declaration of the vote thereon by the governor (passed by voters in 11/7/2023 election).L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-29. L. 67: p. 950, § 20. L. 88: Entire section amended, p. 1097, § 2, effective April 6. L. 89: Entire section amended, p. 1457, § 13, effective June 7.