(1) (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.
(Deleted by amendment, L. 96, p. 14, § 2, effective February 22, 1996.)
Upon the trial of any court action brought pursuant to subsection (1) of this section, acertificate from the treasurer, reciting the amount of the taxes and any delinquent interest thereon and that the same has not been paid, shall be prima facie evidence that the amount claimed is due and unpaid, and judgment shall be given for the amount thereof, together with all costs, and execution shall issue as in other cases. Whenever the treasurer sues in court, the county attorney shall perform all legal work involved if requested by the treasurer, and the costs of the action shall be paid by the county.
Nothing in this section shall be construed as relieving the treasurer of the duties ofthe office of county treasurer.
(a) Any time between June 14, 2020, and October 1, 2020, the county treasurer or the officer responsible for the collection of property taxes for a city and county shall advance property tax amounts to a local taxing jurisdiction in the county or city and county to help pay bonded indebtedness payments or monthly operational costs, if the local taxing jurisdiction submits a letter to the board of county commissioners of the county or the city council of the city and county. In no case shall the advance property tax amount exceed ninety percent of the property tax due to the jurisdiction. Where an advance payment of property tax is necessary to help pay bonded indebtedness, and notice was given by the local taxing jurisdiction per section 39-10-104.5 (13), the advance property tax amount shall not exceed the jurisdiction's shortfall of revenue due to the waiver or reduction of interest that is necessary to cover the bonded indebtedness payment and only those who are in receipt of less than ninety percent of the property taxes due at the time of the request qualify for advance payment for bonded indebtedness.
(b) This subsection (5) is repealed, effective December 31, 2020.
Source: L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-12. L. 91: Entire section amended, p. 1973, § 4, effective March 27. L. 92: (1)(a)(I)(A) and (2) amended, p. 2229, § 15, effective April 9. L. 94: Entire section amended, p. 755, § 6, effective April 20. L. 96: Entire section amended, p. 14, § 2, effective February 22. L. 2017: (1)(a) amended, (HB 17-1238), ch. 260, p. 1175, § 24, effective August 9. L. 2020: (5) added, (HB 20-1421), ch. 108, p. 423, § 2, effective June 14.