Either grab a Red Bull or a pillow COLORADO CERTIFICATE OF TAXES DUE

C ERTIFICATES OF T AXES D UE  Colorado Revised Statute (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

C ERTIFICATES OF T AXES D UE  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

C ERTIFICATES OF T AXES D UE  See handout:  Cert for Garfield County  Cert for Lincoln County  Cert for Baca County  Cert for Larimer County

F EES OF C OUNTY T REASURER  Colorado Revised Statute (f)  $10 issuing charge per Cert  See handout

R EQUEST FOR C ERTIFICATES OF T AXES D UE  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

R EQUEST FOR C ERTIFICATES OF T AXES D UE  See handout:  Garfield County request  Baca County request  Documents5280 request

C ERTIFICATES OF T AXES D UE V IA W EBSITE  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

C ERTIFICATES OF T AXES D UE V IA W EBSITE  Larimer County  Fill-out online form  Staff member verifies Cert  Cert is sent-out

O MITTED P ROPERTIES  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

T ITLE C OMMITMENTS  Colorado Revised Statute (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

D ISCLOSURE S TATEMENT  Colorado Revised Statute (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...”

C ERTIFICATES OF T AXES D UE  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.”

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