BY SENATORS Reeves and Congrove;
also REPRESENTATIVE Tucker.
CONCERNING THE AUTHORITY OF COUNTY TREASURERS.
Be it enacted by the General Assembly of the State
of Colorado:
SECTION 1. Part
1 of article 10 of title 39, Colorado Revised Statutes, is amended
BY THE ADDITION OF A NEW SECTION to read:
3910110.5. Partial payment
of delinquent personal property taxes.
(1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO
THE CONTRARY, THE TREASURER MAY ACCEPT PARTIAL PAYMENTS FOR DELINQUENT
PERSONAL PROPERTY TAXES SO LONG AS THE OWNER OF THE PERSONAL PROPERTY
HAS ENTERED INTO A WRITTEN PAYMENT PLAN WITH THE TREASURER. THE
PAYMENT PLAN SHALL SPECIFY THE TOTAL AMOUNT DUE, INCLUDING THE
AMOUNT OF TAX LEVIED AND ANY APPLICABLE INTEREST, PENALTIES, OR
FEES; THE AMOUNT OF EACH PAYMENT; AND PAYMENT DUE DATES. THE
TOTAL AMOUNT DUE UNDER A PAYMENT PLAN SHALL BE PAID IN FULL NO
LATER THAN TWENTYFOUR MONTHS FROM THE DATE THE OWNER OF
THE PERSONAL PROPERTY ENTERS INTO A WRITTEN PAYMENT PLAN WITH
THE TREASURER.
(2) THE TREASURER SHALL KEEP A COPY OF
THE PAYMENT PLAN UNTIL THE OWNER OF THE PERSONAL PROPERTY HAS
PAID THE TOTAL AMOUNT IDENTIFIED IN THE PAYMENT PLAN. ONCE THE
OWNER OF THE PERSONAL PROPERTY HAS PAID THE TOTAL AMOUNT DUE,
THE TREASURER SHALL MARK THE PLAN "PAID IN FULL".
(3) THE TREASURER MAY TERMINATE THE PAYMENT
PLAN IF THE OWNER OF THE PERSONAL PROPERTY FAILS TO ABIDE BY THE
TERMS AND CONDITIONS OF THE PLAN.
SECTION 2. 3010709,
Colorado Revised Statutes, is amended to read:
3010709. Treasurer to keep
accounts settlement of accounts.
(1) The COUNTY treasurer shall keep a just and true
account of the receipt and expenditure of all moneys which
THAT come into his OR HER hands by virtue of his
THE office, in books to be kept by him
THE TREASURER for that purpose, which books shall be open at all
times for the inspection of the board of county commissioners,
or any member thereof, and to all county and state officers; and,
at the meetings in July and January of the board of county commissioners,
or at such other time as the board may direct, he
THE TREASURER shall settle with said board his OR HER account
as treasurer, and, for that purpose, he
THE TREASURER shall exhibit to said board all his OR HER books,
accounts, and all vouchers relating to the same, to be audited
and allowed.
(2) IN ADDITION TO THE AUDIT DESCRIBED
IN SUBSECTION (1) OF THIS SECTION, THE TREASURER MAY PERIODICALLY
CAUSE TO BE PERFORMED AN AUDIT OF THE OPERATIONS AND ACCOUNTS
OF THE COUNTY TREASURER'S OFFICE.
SECTION 3. 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.
____________________________ ____________________________
Tom Norton Charles E. Berry
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Patricia K. Dicks Judith M. Rodrigue
ASSISTANT SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
_________________________________________
Roy Romer
GOVERNOR OF THE STATE
OF COLORADO