Colorado Code § 39-10-109

Delinquent tax list - notice
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(1) Repealed.
(2) (a) As soon as practicable after June 15, the treasurer shall prepare a list of all
persons delinquent in the payment of taxes on personal property and shall notify each such
person by mail of the amount of delinquent personal property taxes and delinquent interest due
and owing thereon to and including the last day of the month in which such notice is mailed.
Such notice shall also state that, unless payment of the amount of such unpaid personal property
taxes and delinquent interest thereon are paid by August 31, publication of such delinquency will
be made during the month of September.
(b) This subsection (2) is effective January 1, 1992.

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