C.R.S. § 39-10-102

(1) Intentionally left blank —Ed. (a) Repealed. (b) Intentionally left blank —Ed. (I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year. (II) This paragraph (b) is effective January 1, 1992. (2) Except as otherwise provided in article 1.5 of this title 39, the treasurer shall accept payment of taxes tendered by any person and, upon request of the person who tendered the payment of taxes or the person’s agent, issue a receipt therefor at any time after the tax list and warrant have been received by the treasurer.