Colo. Rev. Stat. § 39-11-107
Erroneous assessments - abatement
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-11-107, Erroneous assessments - abatement, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318549
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Full text
It is the duty of the treasurer of each county, before making sale of tax liens on any property for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in the treasurer's office, and to omit from such sale the tax liens on all property doubly or erroneously assessed, insofar as the treasurer is able to ascertain the same, and to make an itemized report to the board of county commissioners of the county showing such double or erroneous assessment. The board of county commissioners, on receipt of such itemized report, by resolution to be entered in its proceedings, shall abate the taxes levied upon such double or erroneous assessments.