Colorado Revised Statutes on County Treasurer Delinquent Notice Process
Understand the Colorado Revised Statutes related to the County Treasurer's delinquent notice process, including sending notices by specific dates, indicating amounts due, and consequences for non-payment. Explore flexibility in waiving fees and interest, evaluate other county techniques, and consider practical requirements and intent behind the statutes.
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Delinquent Notices Mark CZ Czelusta Teller County Treasurer & Public Trustee
Identify the Colorado Revised Statutes that apply to the County Treasurer Delinquent Notice Process. Describe, in practical language, the specific requirements and intent behind the applicable statutes. Objectives Explain the flexibility afforded to Colorado County Treasurers as related to waiving fees and interest. Evaluate the applicability of other counties techniques, as related to Delinquent Notices, to your county.
The treasurer shall make a list of all lands and town lots the tax liens on which are subject to sale, describing such land and town lots as the same are described on the tax roll. Except as otherwise provided insection 39-2-117(1)(a), no later than September 1 of each year, the treasurer shall send a notice by mail, at the person's last- known address, to each person by whom taxes for the previous year are known to be due and unpaid. The notice shall indicate the amountof the person's delinquency and state that if the amount of the delinquency is not paid by the date specified in the notice, which shall not be less than fifteen days from the date of mailing of the notice, the treasurer will advertise and sell a tax lien on the person's property on the date specified in the notice at public auction for the delinquent taxes, interest, and applicable fees. CRS 39-11-101
You must identify unpaid accounts. You must send a notice by mail Not Later than September 1st To the last known address (no additional research required) What this means in plain language The notice must include: The amount due don t forget all the extra fees! By a Specific Date Statement about Lien Being Sold
CRS 39-10-104.5 (6): Taxes totaling less than $25.00 MUST be paid in full by April 30th. (Cannot split payments into halves) BUT DON T FORGET!!!!! CRS 39-10-104.5 (9): The under 50 penalty. Unpaid taxes that are less than $50.00 may be increased by $25.00 or up to $50.00 total, whichever is less in total: Example 1: A $12.36 tax bill turns into $37.36 Example 2: A $33.60 tax bill turns into $50.00
We accept postmarks as an on-time offer of payment. If there are no other tax liens on the property. We run the delinquent list on a logical date after June 15th that allows a few days for postal delivery. In 2022, June 15th fell on a Wednesday. We ran the list on Monday, June 20th. In Teller County We used a contractor to create the notices, and sent them the data at end of day on June 20th. Require mailings in the mail by June 30th earlier the better. Amount specified is amount due as of July 31st. Include the TLS warning. Also that if they cannot pay by July 31st, they must call for updated amount. You don t have to use a contractor you can certainly print the delinquent notices internally most systems have that capability.
There are some payments that are on timebut arrived after the delinquent notices went out. Brace yourself for: A spike in customer calls asking if we received the payment A few angry customers How is it that you know my address when it comes time for the delinquent notices but not the primary notice??!! Requests to have interest waived. Of the 3,000 (ish) delinquent notices we send annually probably 50 or so calls like this. What this means for Teller County
The treasurer mayrefrain from collecting any penalty, delinquent interest, or costs where the amount to be collected is fifty dollars or less. Nothing in this subsection (10) shall be construed as releasing any person from the payment of any tax, assessment, penalty, delinquent interest, or costs or any other moneys which are due and owing and which the treasurer is authorized by law to collect. In practical language: Up to $50.00 Your call My 2 cents: Be logical & consistent, but avoid Never & Always Waiving Interest 39-10-104.5(10) In Teller County a small(ish) rural county 27,900 parcels. I solely hold that discretion and will talk to the customer. Not delegated unless I am away for an extended period. Then only to my Chief Deputy Treasurer. If there is a lien already on it then NOPE! Other techniques? Larger counties? Smaller Counties?
CRS 39-10-109. Delinquent Tax List notice CRS 39-11-101. Notice to delinquent owner Good References CRS 39-10-104.5. Payment dates optional payment dates failure to pay delinquency repeal.
