C.R.S. Section 31-21-404
Payment in bonds

  • warrant for excess


The tax-collecting officers are authorized to accept full payment of such taxes in said bonds or coupons and to cancel said bonds and coupons on such payment. Said tax-collecting officers are authorized to deliver to the person paying such tax a certificate, in duplicate, showing such payment and a description of the property on which the tax was paid, which certificate may be filed or recorded in the office of the county clerk and recorder of the county wherein the property is situated.


In the event that any bonds or coupons presented as payment exceed the amount due, the tax-collecting officers shall deliver to the property owner a certificate to that effect, whereupon the property owner shall be entitled to receive from the city or town a warrant on its treasury, payable out of the bond and interest fund, in the amount of such excess, which warrant until paid shall bear the same rate of interest as the bonds for the payment of which the tax was levied.

Source: Section 31-21-404 — Payment in bonds - warrant for excess, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-31.­pdf (accessed Oct. 20, 2023).

Green check means up to date. Up to date

Current through Fall 2024

§ 31-21-404’s source at colorado​.gov