C.R.S. Section 31-2-308
Duty of county treasurer

  • sale
  • redemption
If any city or town abandons its old organization and incorporates under this title, it is the duty of the county treasurer to collect, in the same manner as other taxes are collected, any taxes of such city or town which, at the time of such incorporation, have become due or delinquent. If property has been sold before such reorganization for taxes due any such city or town and the same has not been redeemed nor the deed executed therefor prior to incorporation, it is the duty of the county treasurer to act in all respects regarding the redemption of such property, the collection of taxes thereon, and the execution of the deed therefor as though the same had been sold subsequent to such reorganization.

Source: Section 31-2-308 — Duty of county treasurer - sale - redemption, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-31.­pdf (accessed Dec. 24, 2024).

31‑2‑101
Petition to district court 31‑2‑102
Incorporation election 31‑2‑103
Approval of incorporation election 31‑2‑104
Organization of new city or town 31‑2‑105
Incorporation complete - first ordinances - when effective 31‑2‑106
Legal incorporation - validation - dedication of public property 31‑2‑107
Adoption of home rule charter upon incorporation 31‑2‑108
Continued county services 31‑2‑109
Assessment - taxes - collection 31‑2‑201
Short title 31‑2‑202
Legislative declaration 31‑2‑203
Definitions 31‑2‑204
Initiation of home rule 31‑2‑205
Election on formation of charter commission and designation of members 31‑2‑206
Charter commission 31‑2‑207
Charter election - notice 31‑2‑208
Filings - effect 31‑2‑209
Special procedure for adopting a charter upon incorporation 31‑2‑210
Procedure to amend or repeal charter 31‑2‑211
Elections - general 31‑2‑212
Initiative, referendum, and recall 31‑2‑213
Determination of population 31‑2‑214
Time limit on submission of similar proposals 31‑2‑215
Conflicting or alternative charter proposals 31‑2‑216
Change in classification of municipalities 31‑2‑217
Vested rights saved 31‑2‑218
Finality 31‑2‑219
Additional petition requirements 31‑2‑220
Warning on petition - signatures - affidavits - circulators 31‑2‑221
Form of petition - representatives of signers 31‑2‑222
Ballot 31‑2‑223
Affidavit - evidence - protest procedure 31‑2‑225
Unlawful acts - penalty 31‑2‑301
Procedure 31‑2‑302
Petition - election 31‑2‑303
Notice of election 31‑2‑304
Ballot 31‑2‑305
Election of officers - terms 31‑2‑306
No similar proposal for one year 31‑2‑307
Property remains vested - rights - cumulative remedy 31‑2‑308
Duty of county treasurer - sale - redemption 31‑2‑309
Ordinances remain effective 31‑2‑401
Petition to change name 31‑2‑402
Name filed with secretary of state 31‑2‑403
Secretary to keep alphabetical list 31‑2‑404
Notice of hearing on petition 31‑2‑405
Hearing postponed 31‑2‑406
Secretary to give notice 31‑2‑407
Change does not affect liability
Green check means up to date. Up to date

Current through Fall 2024

§ 31-2-308’s source at colorado​.gov