NOTE:  This bill has been prepared for the signature of the appropriate legislative
officers and the Governor.  To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
      history, or the Session Laws.
      
      
      HOUSE BILL 10-1046
      
      
      BY REPRESENTATIVE(S) Tyler, Hullinghorst, Massey, Schafer S.,
      Summers, Todd, Vigil;
      also SENATOR(S) Hudak, Boyd.
      
      
      Concerning the recorded date of receipt of property tax payments
           by a county treasurer's office when the payment has no
           United States postal service postmark.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  39-10-104.5 (8), Colorado Revised Statutes, is
      amended to read:
      
           39-10-104.5.  Payment dates - optional payment dates - failure to
      pay - delinquency.  (8)  Any payment under this section shall be deemed
      received by the treasurer on the date that the installment or full payment,
      including any penalties or fees due, is actually received in the treasurer's
      office, and actual receipt will be presumed as of the date of the United
      States postal service postmark.  Postage meter postmarks must be
      accompanied by a United States postal service postmark if not received on
      or before the due date.  Where a payment is received through the mail
      or a common carrier but has no United States postal service
      postmark and the payment is actually received in the treasurer's
      office no later than five days after the due date, the treasurer
      shall record the date of payment as the due date of the payment. 
      Where the payment is received through the mail or a common
      carrier but has no United States postal service postmark and the
      payment is actually received in the treasurer's office six or more
      days after the due date, the treasurer shall record the date of
      payment as the date the payment was received.  If the date for filing
      any tax return or remittance falls upon a Saturday, Sunday, or legal holiday,
      it shall be deemed to have been timely filed if filed on the next business
      day.
      
           SECTION 2.  Safety clause.  The general assembly hereby finds,
      determines, and declares that this act is necessary for the immediate
      preservation of the public peace, health, and safety.
      
      
      
      
      ________________________________________________________
      Terrance D. Carroll                Brandon C. Shaffer
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                          Karen Goldman
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    Bill Ritter, Jr.
                                    GOVERNOR OF THE STATE OF COLORADO