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Bill Detail: HB20-1077

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Title Modifications Of County Treasurer Duties
Status Sent to the Governor (03/23/2020)
Bill Subjects
  • Local Government
House Sponsors D. Valdez (D)
J. Rich (R)
Senate Sponsors C. Holbert (R)
House Committee Transportation and Local Government
Senate Committee Local Government
Date Introduced 01/08/2020
Description

The bill modifies the authority and duties of the county treasurer
(treasurer) of each county.
Treasurer's fees: The treasurer is required to charge and receive
fees on all money received for town and city taxes. Current law also
specifies that the fee for the collection of specific ownership taxes shall
not be charged by the treasurer as the fee is charged when the specific

ownership tax is collected by the authorized agent. Section 1 of the bill
clarifies that the requirement to charge fees does not apply to the
collection of specific ownership taxes.
In addition, section 1 makes the fees that the treasurer is required
to charge for research consistent with the fees charged pursuant to the
Colorado Open Records Act, and sections 1 and 14 make the fee
charged for issuing an authentication of paid ad valorem taxes and a
transportable manufactured home permit discretionary.
Deputy treasurer: Current law authorizes a treasurer to appoint
a deputy treasurer as necessary. Section 2 authorizes a treasurer to
appoint a chief deputy and specifies that the chief deputy treasurer
performs the duties of the treasurer if the treasurer is unable to perform
such duties or if there is a vacancy in the treasurer's office.
Receipts: Each treasurer is required to issue a receipt upon
payment of any money to him or her. Sections 3 and 11 specify that if a
person who has paid taxes wants a receipt for payment of taxes, the
person shall request a receipt and the treasurer is required to issue such
receipt upon request.
Keeping a cash book: Current law requires each treasurer to keep
a cash book with a record of every financial transaction in which the
treasurer is involved. Section 4 repeals this requirement, as it is redundant
to another statutory provision that requires each treasurer to keep a just
and true account of the receipt and expenditure of all money that comes
in or goes out of the treasurer's office.
Definition of treasurer: For county purposes, treasurer is
defined as the elected treasurer of a county or his or her appointed
successor. However, the Weld county treasurer is appointed pursuant to
the county's charter rather than elected. Section 5 modifies the definition
of treasurer to include the treasurer or equivalent officer, as provided in
the county's charter, for any home rule county.
Conveyance of property: Current law specifies when the grantee
or grantor of a conveyance of property will pay the taxes levied on the
property if the conveyance does not include an express agreement
regarding which party will pay the taxes due. Section 6 clarifies that this
provision applies only when the property conveyed is not personal
property, which is addressed in another provision of law. In addition,
section 9 clarifies that personal property tax obligations resulting from
any conveyance, relocation, or change in tax status of the property that
were not in the process of collection as of a certain date shall be waived.
Notice of property tax exemption: By specified dates each year,
each county assessor and treasurer is required to mail certain mailings or
notices to each residential real property address in the county. Section 7
specifies that if the county assessor or treasurer has reasonable certainty
that such a notice will not be delivered to a residential real property
address by the United States postal service, the county assessor and
treasurer are not required to send the notice to that address.
Declarations: Current law allows the treasurer to assess and tax
any taxable property located in the treasurer's county if the property was
omitted from the county assessor's tax list and warrant. Current law also
requires public utilities in the state and the operators or owners of oil and
gas leaseholds in the state to file with the property tax administrator or the
county assessor, respectively, certain statements regarding their property.
The statements are confidential and are currently not available to the
treasurers. The treasurer, however, may need access to these statements
if property owned by the public utility or the oil and gas leaseholds are
omitted from the tax list and warrant. Sections 8 and 10 specify that such
statements filed with the property tax administrator and the county
assessor are available to the treasurer.
Notice of school district mill levy: Current law requires each
person whose name appears on the tax list and warrant to be informed in
writing of specified information regarding the school district general fund
mill levy. Section 12 modifies this provision to require the school district
mill levy information be included on every tax notice.
Estimated payment of tax: Current statute does not authorize a
treasurer to accept an early payment of tax. Section 13 allows a treasurer
to accept an estimated prepayment of property taxes due for the current
tax year prior to the treasurer's receipt of the tax warrant. Section 13 also
specifies the date by which a taxpayer is required to pay a shortfall and
requires the treasurer to refund any overpayment as soon as practicable.
Tax liens on mobile homes: Current law specifies that a mobile
home that is sold may be redeemed by the owner if certain criteria are
satisfied. Section 15 modifies this provision to also allow the mobile
home to be redeemed if it is stricken off to the county.
When a mobile home has been purchased by the county at a tax
sale and the assessor has determined that the actual value of the mobile
home is less than $1,000, current law requires the treasurer to declare the
mobile home condemned and to dispose of the mobile home at the end of
the redemption period. Section 15 authorizes, rather than requires, the
treasurer to condemn and dispose of the mobile home at the end of the
redemption period.
Personal property tax moving from county: Pursuant to current
law, if the treasurer has reason to believe that personal property will be
removed from the state, the treasurer may proceed with collections.
Current law also states that if the county assessor reports that the property
is moving out of the county, the treasurer is required to proceed with the
collections process. Section 16 makes the 2 provisions consistent by
referencing property moving out of the county in both instances and by
allowing the treasurer to determine whether to proceed with collections
in both instances.
Abatement of taxes: Current law specifies that for abatements or
refunds of taxes made pursuant to a petition for abatement or refund,
interest accrues from the date a complete abatement petition is filed.
Section 17 requires that beginning January 1, 2020, interest accrues from
the date an abatement petition is filed or the date payment of taxes was
received by the treasurer, whichever is later.
Certification of taxes due: Upon request, a treasurer is required
to certify the amount of taxes due as shown in the records of the
treasurer's office or the records of the department of revenue. Current law
specifies that a certificate signed by the treasurer showing payment of all
taxes due is conclusive evidence that the taxes have been paid, without
distinguishing between taxes owed to the treasurer and taxes owed to the
department of revenue. Section 18 specifies that a certificate signed by
the treasurer is conclusive evidence that only the taxes owed to the county
have been paid.
County held liens: Current law requires the treasurer, at least
annually, to prepare and present to the board of county commissioners a
list of all tax liens on all real property struck off to the county and all
certificates of sale relating to the property if the certificates have been
held by the county for 30 years or more without obtaining a deed or being
otherwise disposed of. Section 19 changes this requirement to apply to
certificates held by the county for 3 years to allow the board of county
commissioners to take certain actions regarding the property at an earlier
date.

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