Colorado Code § 39-10-115

Certificate of taxes due
Open in Lexace · Ask the AI about this section
(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.

‹ Prev All Colorado sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.