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