Treasurer’s Manual

Table of Contents

  Calendar of Important Tax-Related Dates

  Colorado State Constitution (County Treasurer Provisions)

  County Treasurer Related Statutes

• Title 39 – Property Taxation
  • Article 1 – General Provisions
  • Article 1.5 – Prepayment of Ad Valorem Taxes
  • Article 2 – Division of Property Taxation
  • Article 3, part 1 – Exemptions
  • Article 3, part 2 – Senior Homestead Exemptions
  • Article 3.5 – Tax Deferrals
  • Article 3.7 – Property Tax Work-off Program
  • Article 4 – Valuation of Public Utilities
  • Article 5, part 1 – Valuation of Real and Personal Property
  • Article 5, part 2 – Valuation of Mobile Homes
  • Article 6 – Valuation of Mines
  • Article 7 – Valuation of Oil and Gas
  • Article 8 – County Boards of Equalization
  • Article 9 – State Board of Equalization
  • Article 10 – Property Tax Collection
  • Article 11 – Tax Lien Sales
  • Article 12 – Redemptions
  • Article 13 – Documentary Fee on Conveyances
  • Article 22 – Credit for Personal Property Taxes Paid
• Title 38 – Public Trustee Functions
  • Article 35 – Other Public Trustee Duties
  • Article 37 – Public Trustee
  • Article 38 – Foreclosures
  • Article 39 – Releases of Deeds of Trust
• Titles 5, 22 & 30 – Warrants
• Title 6 – Consumer Protection (Notification of Security Breach)
• Title 11 – Public Deposit Protection Act (PDPA)
• Title 13 – Insufficient Funds Checks
• Title 18 – Confidentiality: Restrictions on Making Personal Information Public
• Title 24 – State Government
  • Article 6 – Public Official Disclosure Law
  • Article 11 – Holidays
  • Article 12 – Oaths and Affirmations
  • Article 13 – Official Bonds
  • Article 14 – Liability – County Employees
  • Article 70 – Legal Notices
  • Article 72 – Public (Open) Records
  • Article 73 – Security Breaches and Personal Information
  • Article 75 – Funds – Legal Investments
  • Article 80 – State Archives and Public Records
• Title 30 – County Government
• Titles 38 & 42 – Manufactured Housing
• Special Assessments and Special Districts Index

Other Related Statutes and Information

• Title 15 – Probates, Trusts, and Fiduciaries – Collection of Personal Property by Affidavit
• Title 20 – District Attorney – Opinions to County Officers
• Title 22 – School District Accounts
• Title 25 – County or District Public Health Agencies
• Title 29 – Budget, Housing, and Alternative Forms of Payment to Local
  Governments (Credit Cards, etc.)
• Title 31 – City Assessments
• Title 37 – Irrigation Districts
• Title 38 – Time Share Condominiums, and Payment of Delinquent Taxes
  by Owner of Less Than Whole Property (10% or more)
• Title 42 – Specific Ownership
• Title 43 – Road & Bridge
• RTC/FDIC Policy on Tax Payments
• Penalties & Fees on Delinquent Taxes