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COLORADO CERTIFICATE OF TAXES DUE
CERTIFICATES OF TAXES DUE
Colorado Revised Statute 39-10-115 (handout)
A document from the County Treasurer certifying the full amount of taxes due upon a parcel of real estate or mobile home as of a certain day
Only issued by the County Treasurer or an authorized agent of the County Treasurer
Any loss due to error in the Cert paid by the County
CERTIFICATES OF TAXES DUE
Should include:
Amount of $ due on current and/or prior year taxes
Amount of $ needed for the redemption of any outstanding tax lien sales
Itemized list of the mill levies and the amount of taxes and assessments due on property
Statement regarding special taxing districts and their boundaries
Signature and seal of the County Treasurer
CERTIFICATES OF TAXES DUE
See handout:
Cert for Garfield County
Cert for Lincoln County
Cert for Baca County
Cert for Larimer County
FEES OF COUNTY TREASURER
Colorado Revised Statute 30-1-102 (f)
$10 issuing charge per Cert
See handout
REQUEST FOR CERTIFICATES OF
TAXES DUE
Require that request be made in writing
Should contain adequate information such as:
Schedule or account number
Assessor parcel number
Legal description
Situs address
Owner’s name
REQUEST FOR CERTIFICATES OF
TAXES DUE
See handout:
Garfield County request
Baca County request
Documents5280 request
CERTIFICATES OF TAXES DUE
VIA WEBSITE
Some counties provide Certs online
Pay by credit card or house account
House acct:
Charges can go against deposit held or
Charges can be billed
Treasurer has ability to block the issuing of certain Certs
CERTIFICATES OF TAXES DUE
VIA WEBSITE
Larimer County
Fill-out online form
Staff member verifies Cert
Cert is sent-out
OMITTED PROPERTIES
Property that is not on the original tax roll, but certified later
What happens if omitted property is certified to the Treasurer AFTER a Cert has been issued
9 out of 10 Dentists surveyed said: Certs are a current snapshot only
TITLE COMMITMENTS
Colorado Revised Statute 10-11-122 (handout)
Certs most often requested by a title company
Title Co. is required to provide Cert with each title commitment issued
Title Co. must disclose:
Status of taxes
If property location is in special taxing district
List of each taxing jurisdiction
DISCLOSURE STATEMENT
Colorado Revised Statute 38-35.7-101 (handout)
Certs must be referenced in every real estate contract
Disclosure statement must be in bold type
Instructs buyers to:
“. . . investigate the special taxing districts in which the property is located by contacting the County Treasurer, by reviewing the Certificate of Taxes Due for the property . . .”
CERTIFICATES OF TAXES DUE
And if you’re ever confused about the statutes et al, remember what Albert Einstein said about understanding taxes:
“This is too difficult for a mathematician. It takes a philosopher.”
THE END