C.R.S. Section 31-12-411
Collection of prior taxes

  • disposition

The county treasurer shall proceed to collect all taxes assessed against persons or property within the limits of the cities or towns consolidating prior to such consolidation in the same manner as if no such consolidation had taken place. All moneys in the hands of the county treasurer at the date of consolidation belonging to any of the consolidating cities or towns and all moneys thereafter collected by him on account of any of such consolidating cities or towns shall be turned over by him to the proper officers of the consolidated city or town. In the same manner, if there are, at the date of consolidation, any moneys in the hands of any officer of any of the consolidating cities or towns belonging to his city or town, he shall forthwith turn over such moneys, upon the accomplishment of consolidation, to the proper officers of the consolidated city or town. The moneys thus obtained shall be applied to the payment of the indebtedness of the city or town from which they were derived, and the balance, if any, shall be used for the purpose of the consolidated city or town, unless the terms of consolidation otherwise provide.

Source: Section 31-12-411 — Collection of prior taxes - disposition, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-31.­pdf (accessed Oct. 20, 2023).

31‑12‑101
Short title
31‑12‑102
Legislative declaration
31‑12‑103
Definitions
31‑12‑104
Eligibility for annexation
31‑12‑105
Limitations
31‑12‑106
Annexation of enclaves, partly surrounded land, and municipally owned land
31‑12‑107
Petitions for annexation and for annexation elections
31‑12‑108
Setting hearing date - notice given
31‑12‑108.5
Annexation impact report - requirements
31‑12‑109
Hearing
31‑12‑110
Findings
31‑12‑111
Annexation without election
31‑12‑112
Election - annexation pursuant to election
31‑12‑113
Effective date of annexation - required filings
31‑12‑114
Conflicting annexation claims of two or more municipalities
31‑12‑115
Zoning of land while annexation is under way - zoning of newly annexed land - subdivision of land while annexation is under way - regulatory impairments affecting newly annexed land used for agricultural purposes - notice - definitions
31‑12‑116
Review
31‑12‑117
Effect of review and of voiding of annexation ordinance by court order
31‑12‑118
Priority of annexation proceedings
31‑12‑118.5
Effect of incorporation proceedings in an area of more than seventy-five thousand inhabitants - annexation ordinance - legislative declaration
31‑12‑119
Disconnection of territory because of failure to serve
31‑12‑120
Court approval required for certain annexations
31‑12‑121
Provision of municipal services to outside consumers - agreement to annex
31‑12‑122
Relation of this part 1 to other laws
31‑12‑123
Applicability to city and county of Denver
31‑12‑201
Including adjacent area upon reorganization
31‑12‑301
Annexation to charter city
31‑12‑302
Petition - order of court
31‑12‑303
Annexation consented to by ordinance - indebtedness
31‑12‑304
School districts - annexation of area to another school district - applicability
31‑12‑305
Question submitted to registered electors
31‑12‑306
Notice of election
31‑12‑307
Ballots
31‑12‑308
Report - approval by court
31‑12‑309
Termination of offices
31‑12‑310
Rights become property of city enlarged - utilities not curtailed
31‑12‑311
Validity not questioned after ninety days
31‑12‑401
Consolidation of contiguous cities or towns
31‑12‑402
Election - notice - ballot
31‑12‑403
Election of officers after consolidation
31‑12‑404
Tenure of officers
31‑12‑405
Consolidation complete
31‑12‑406
First ordinances - appropriation
31‑12‑407
Licenses
31‑12‑408
Bonded and floating indebtedness
31‑12‑409
Property belongs to consolidated cities or towns
31‑12‑410
Suits - special tax
31‑12‑411
Collection of prior taxes - disposition
31‑12‑412
Annexing cities and towns
31‑12‑413
Annexation complete - rights - liabilities
31‑12‑414
School districts - annexation of area to another school district - applicability
31‑12‑501
Application - enactment - filing - definitions
31‑12‑502
Liability for taxes
31‑12‑503
Future levies - prepayment
31‑12‑601
Petition to disconnect territory
31‑12‑602
Contents of petition
31‑12‑603
Hearing - decree - proviso
31‑12‑604
Lands subject to tax for prior indebtedness
31‑12‑605
Copy of decree filed
31‑12‑701
Part 7 relates to towns only
31‑12‑702
Petition court to disconnect from town
31‑12‑703
Petition - contents
31‑12‑704
Hearing - decree - proviso
31‑12‑705
Land not exempt from prior taxes
31‑12‑706
Land subject to tax for prior indebtedness
31‑12‑707
Decree recorded - proof
Green check means up to date. Up to date

Current through Fall 2024

§ 31-12-411’s source at colorado​.gov