C.R.S.
Section 39-10-112
Action to collect unpaid taxes
(1)
Intentionally left blank —Ed.(a)
In order to collect delinquent personal property taxes and any delinquent interest thereon, the treasurer may, at the treasurer’s option, sue the owner of the personal property in any court in the treasurer’s county having jurisdiction, enter into a contract to employ the services of any collection agency that is duly licensed pursuant to section 5-16-119 or 5-16-120, or distrain, seize, and sell the personal property as provided in section 39-10-111.(b)
Any contract to employ the services of any duly licensed collection agency shall be awarded by competitive bid, but the treasurer may reject any or all bids or parts of bids. The fees of the collection agency shall be paid by the treasurer from the moneys recovered by the collection agency, but in no event shall the fees paid to the collection agency exceed one-third of the amount recovered.(4)
Nothing in this section shall be construed as relieving the treasurer of the duties of the office of county treasurer.(5)
and (6) Repealed.
Source:
Section 39-10-112 — Action to collect unpaid taxes, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-39.pdf
(accessed Oct. 20, 2023).