Any county in this state having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on property for the nonpayment of general taxes may assign, sell, or transfer those certificates of purchase in such manner, at such times, and on such terms as may be determined by resolution of the board of county commissioners of the county. Thereafter the county must execute and deliver the instruments as necessary to fully convey all interest of the county in or to the certificates of purchase.
Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-22. L. 85: Entire section amended, p. 1239, § 15, effective July 1. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 610, § 24, effective June 1.