context: Under section 39-11-128, C.R.S$.2015, a county treasurer must make "diligent inquiry" into information available in county records. Neither Siddoway nor White Cap Mining Co. say that a treasurer has no duty to search county records; they merely state that a treasurer need not search beyond county records to ascertain taxpayers' addresses.
citation_a.signal: see also
citation_a.identifier: 874 P.2d 447, 450
citation_a.parenthetical: interpreting Siddoway and White Cap Mining Co. in this way
citation_a.sentence: See Siddoway, 189 Colo. at 176, 538 P.2d at 113 (holding that a treasurer need not search miscellaneous personal correspondence after an address had been found in the county's records); White Cap Mining Co., 115 Colo. at 408, 174 P.2d at 733 (stating that a treasurer need not search secretary of state records upon failure to locate an address in county records); see also Schmidt v. Langel, 874 P.2d 447, 450 (Colo.App.1993) (interpreting Siddoway and White Cap Mining Co. in this way).
citation_b.signal: see
citation_b.identifier: 538 P.2d 113, 113
citation_b.parenthetical: holding that a treasurer need not search miscellaneous personal correspondence after an address had been found in the county's records
citation_b.sentence: See Siddoway, 189 Colo. at 176, 538 P.2d at 113 (holding that a treasurer need not search miscellaneous personal correspondence after an address had been found in the county's records); White Cap Mining Co., 115 Colo. at 408, 174 P.2d at 733 (stating that a treasurer need not search secretary of state records upon failure to locate an address in county records); see also Schmidt v. Langel, 874 P.2d 447, 450 (Colo.App.1993) (interpreting Siddoway and White Cap Mining Co. in this way).