Treasure's Calendar

DATE

FUNCTION

STATUTE

January 1

Lien for current year taxes attaches 39-1-107
 

Tax collection for removed or dissipated personal property applicable

39-10-113(1)
As soon as practical after January 1 Mail Tax Statements 39-10-103
  Mail Tax Deferral Notices 39-3.5-108
  Personal Property taxes collected in advance - refund over collection / abate under collection 39-10-113(3)
  Board of County Commissioners approval of banks for county deposits 30-10-708
  Cancel personal property taxes over one year delinquent; Cancel uncollectible mobile home taxes over one year delinquent 39-10-114
No Later Than January 10 Tax Warrant certified to Treasurer 39-5-129
  Report prior year’s collections to taxing entities 39-10-107(4)
January 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
Not later than January 15 Post list of tax sale certificates and Treasurer’s Deeds 39-11-139
January 15 Road and Bridge apportionment to municipalities 43-2-202(3)
January 16 Current year prorated collections for mobile homes leaving county applicable 39-5-205

During the month
of January

Calculate percentages of apportionment to distribute specific ownership tax 42-3-107(24)

 

DATE

FUNCTION

STATUTE

February 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
Prior to February 28 Board Publishes semiannual financial statement 30-25-111(2)
February 28 Deadline for first half tax payments 39-10-104.5

 

DATE

FUNCTION

STATUTE

March 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
March 24 Distribute property tax collections (School Districts Only) 39-10-107(3)

 

DATE

FUNCTION

STATUTE

April 1 Deadline for property owners to file tax deferral applications with Treasurer 39-3.5-102
April 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
April 15 Road and Bridge apportionment to municipalities 43-2-202(3)
April 30 Deadline for full tax payments 39-10-104.5

 

DATE

FUNCTION

STATUTE

May 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
May 24 Distribute property tax collections (School Districts Only) 39-10-107(3)

 

DATE

FUNCTION

STATUTE

June 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
June 15 Deadline for second half tax payments 39-10-104.5
As soon as practicable after
June 15
Mail delinquent tax statements for personal property 39-10-109
After June 15 but
no later than September 1
Mail delinquent statements for real estate and severed mineral rights taxes, special assessments, etc 39-11-101
15 days after
mailing delinquent statements
Subsequent year’s delinquent taxes endorsed onto real estate tax lien sale certificates of purchase 39-11-119
June 24 Distribute property tax collections (School Districts Only) 39-10-107(3)
June 30 Personal property tax report to Department of Revenue 39-22-124(I)(A)

 

DATE

FUNCTION

STATUTE

During the month
of July
Board of County Commissioners selects newspaper in which delinquent tax list is published (recommended time) 39-11-105
July 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
July 15 Road and Bridge apportionment to municipalities 42-2-202(3)

 

DATE

FUNCTION

STATUTE

August 10 Report Personal Property taxes abated to Department of Revenue 39-10-114(3)
August 25 Report to Division of Property Taxation and copy to the Assessor of abatements, refunds and cancellations from September 1 of previous year 39-10-114(3)
Prior to August 29 Board to Publish semiannual financial statement 30-25-111(2)

 

DATE

FUNCTION

STATUTE

September 1 Personal Property tax info to Assessor for state rebate 39-22-124
September 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
During the month of September Publication of delinquent taxes for Personal Property and Mobile Homes 39-10-110

 

DATE

FUNCTION

STATUTE

October 2 Delinquent personal property and mobile homes are now subject to distraint, seizure, and sale 39-10-111
October 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
October 15 Road and Bridge apportionment to municipalities 43-2-202(3)
At least 10 days before publication Deliver delinquent tax list of real estate, mineral rights, and special assessments to publisher 39-11-106(2)
At least four weeks before your tax lien sale Advertise delinquent real estate taxes & post printed notice in office 39-11-102
  Affidavit of posting of delinquent tax list to Clerk & Recorder 39-11-103

 

DATE

FUNCTION

STATUTE

November 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
At least ten days before tax lien sale Notify owners of real estate coterminous with delinquent severed mineral rights of imminent tax lien sale 39-11-150
Within fourteen days of last publication for tax lien sale Publisher of real estate tax lien sale advertising provides Publisher’s Affidavit (statutory form) to Treasurer 39-11-104

 

DATE

FUNCTION

STATUTE

Before the end of the year Commissioners make arrangement for elected officials bonds 24-13-105
On or before second Monday in December Real estate tax lien sale 39-11-109
December 10 Distribute specific ownership and property tax collections 42-3-107(24)
39-10-107
  Disposition of real estate tax lien sale certificates held by County - report to Board of County Commissioner for decision (Report certificates 30 years or older to BOCC to void and Treasurer to cancel) 39-11-142
  Cancellation of real estate tax lien sale certificates not held by the County and 15 years old 39-11-148

P.O. Box 70
Creede, CO 81130 
Phone: 719.658.2331
Fax: 719.658.2764

Courthouse Hours: 8am - Noon 1pm - 4pm
Commissioner Mtgs: First Monday & Third Tuesday following first meeting 9am.

Congressional District: 3
Senate District: 35
House District: 62
CCI District: Southern

Contact / Staff Directory

Emergency Contacts

Sheriff's Office:
(719) 658-2600
(719) 658-2211
911
Register cell phones for San Luis Valley emergency updates: www.slve911.org

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