C.R.S.
Section 35-40-205
License fee
- expenditure of funds
(1)
To defray the expense of the protection afforded by a program established under the provisions of this part 2, the board of county commissioners of any county has the power to require all owners or persons in possession of any cattle, one year old or over, to pay a license fee not exceeding thirty cents per head of cattle so owned or possessed by the owner or person in the county or brought in from another county or state and herded or grazed in the county. The assessor shall ascertain, in addition to the regular assessment for taxation purposes, all cattle which will be one year old or over as of February 1 within the county in any year in which the program is in effect, and shall keep such information in a separate record from the regular assessment, and shall include any cattle that shall be brought into the county between February 1 and January 31 of the following year to be herded or grazed for any part of the year. The board of county commissioners also has the power to require all sheep owners in the county who marketed sheep during the previous calendar year to pay a license fee not exceeding one dollar per head of sheep for which such payments were received. It is the responsibility of the Colorado sheep and wool board to provide the county assessor, by October 1 of each year, with a list containing the names and addresses of such sheep owners in the county and the number of sheep marketed during the immediately preceding twelve months. Such information shall be transmitted by the county assessor to the board of county commissioners by November 1 of each year. The board of county commissioners also has the power to require all sheep owners who herded or grazed sheep in the county to pay a license fee not exceeding one dollar per head of sheep. The board of county commissioners shall then order the license fee to be levied against all such sheep or cattle, or both, and shall adjust the fee on cattle on the basis of the number of months any cattle will be herded or grazed in the county, and shall adjust the fee on sheep on the basis of the number of months the sheep were herded or grazed in the county during the previous year.(2)
Upon the order of the board of county commissioners, such license fee shall be imposed by the entry thereof in the name of the licensee upon the property tax rolls of the county by the county assessor, and shall be payable to and collected by the county treasurer as and when county personal property taxes are by law payable and collected, and when so levied shall be a lien upon the property of the licensee enforceable under the laws provided for the collection of taxes on personal property. When collected said fees shall be placed by the county treasurer in a predatory animal control fund of the county, and all moneys credited to said fund shall be expended on order of the board of county commissioners of the county for predatory animal control only.
Source:
Section 35-40-205 — License fee - expenditure of funds, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-35.pdf (accessed Oct. 20, 2023).
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