January

DATE FUNCTION STATUTE
January 1 Lien for current year taxes attaches 39-1-107
Every 4 years File Oath with Clerk & Recorder
As soon as practical after January 1 Mail Tax Statements 39-10-103
Tax collection for removed or dissipated personal
property applicable
39-10-113(1)
Include Tax Deferral Notices with tax
statements; when applicable
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
Apply prepayments collected
Calculate percentages of apportionment to distribute specific ownership tax 42-3-107(24)
Calculate Tax Increment Finance
(not every County has this)
No Later Than January 10 Tax Warrant certified to Treasurer 39-5-129
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
January 10 Distribute specific ownership and property
tax collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections;
if applicable
Not later than January 15 Deliver copy of tax sale certificates and Treasurer’s
Deeds to Clerk & Recorder & post for no less than 30 days
39-11-139
Submit 4th Quarter Gift report to Secretary of State 24-6-203
January 15 Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and
Property Taxes)
43-2-202(3)
January 31 1099-Int must be furnished to recipients

February

DATE FUNCTION STATUTE
February 10 Distribute specific ownership and property
tax collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
Prior to February 28 Board of County
Commissioners publishes
semiannual financial statement within 60 days of December 31
30-25-111(2)
Last day of February Deadline for first half tax payments 39-10-104.5
No Later than March 1 Senior Exemption report to the Property Tax Administrator 39-3-207(3)
1096 Summary Report of 1099’s due to IRS

March

DATE FUNCTION STATUTE
March 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
March 24 Distribute property tax collections (School Districts
Only)
39-10-107(3)

April

DATE FUNCTION STATUTE
April 1 Deadline for property owners to file tax deferral
applications with Treasurer   (If applicable, this notice was
included in the statement mailed in January to qualified property owners.)
39-3.5-102
April 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
No Later than April 15 Submit 1st Quarter Gift report to Secretary of State 24-6-203
April 15 Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and
Property Taxes)
43-2-202(3)
April 30 Deadline for full tax payments 39-10-104.5

May

DATE FUNCTION STATUTE
May 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
May 24 Distribute property tax collections (School Districts
Only)
39-10-107(3)

June

DATE FUNCTION STATUTE
June 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
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
June 24 Distribute property tax collections (School Districts
Only)
39-10-107(3)

July

DATE FUNCTION STATUTE
On or before July 1 Supplemental report from County Assessor for
property destroyed by natural causes – Report due to the State within 30
calendar days after receipt.

39-1-123
During the month of July Board of County Commissioners selects newspaper in
which delinquent tax list is published
39-11-105
Endorsement letters to Certificate of Purchase holders
– suggested mailing 15-30 days after delinquent statements
39-11-119
Endorse County held liens
July 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
No Later than July 15 Submit 2nd Quarter Gift report to Secretary of State 24-6-203
July 15 Road and Bridge apportionment to municipalities
( Some Counties distribute this monthly in addition to collected SO and
Property Taxes)
43-2-202(3)

August

DATE FUNCTION STATUTE
 August 10 Report Personal Property taxes abated to Department of
Revenue
39-10-114(3)
August 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if
applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
August 25 Report to Division of Property Taxation and copy to the
Assessor of abatements, refunds and cancellations from
August 1 of
previous year
39-10-114(3)
Prior to August 29 Board of County Commissioners to Publish semiannual financial statement
within 60 days of June 30
30-25-111(2)

September

DATE FUNCTION STATUTE
Unclaimed Funds – Not more than 120 days
prior to Nov 1 reporting, mail written notice to the apparent owner’s
last-known address

38-13-110
(5)
September 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if
applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
During the month of September Publication of delinquent taxes for Personal Property
which includes Mobile Homes
39-10-110
Research surface owners of delinquent severed mineral rights
30 days prior to close of redemption period Send mailings, in accordance to C.R.S., to owner(s) of the mobile home and
any lien holder of record
39-10-111(10)

October

DATE FUNCTION STATUTE
10 days prior to Tax Sale Send Mineral Right letter(s) – right of first
refusal

39-11-150
On or before
November 1
Transfer unclaimed funds
38-13-112
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
Distribute tax increment finance collections; if
applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
On or before October 15 Submit 3rd Quarter Gift report to Secretary of State 24-6-203
October 15 Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and
Property Taxes)
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
On or before second Monday in December Real estate tax lien sale 39-11-109

November

DATE FUNCTION STATUTE
Office Policy Defined Year-end deadline date for receipt of
Certified Special Assessments
November 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
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
Furnish Board of County Commissioners a listing of
County held liens eligible for Treasurer’s Deed
39-11-142
Report to the State a list of mobile homes sold at tax lien sale 39-11-114(3)

December

DATE FUNCTION STATUTE
No later than January 1 Destruction/Retention – Send Certificate of
Records Disposal
to State Achieves (Every 2 years after 2005)

24-80-103
December 10 Distribute specific ownership and property tax
collections
42-3-107(24)
39-10-107
Distribute tax increment finance collections; if applicable
Report prior year’s collections to taxing entities
and the Board of County Commissioners
39-10-107(4)
Disposition of real estate tax lien sale certificates
held by County – report to Board of County Commissioners for decision (Report
certificates 30 years or older to Board of County Commissioners 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