On demand of any person entitled to redemption money in his hands, the treasurer shall pay the same to any such person, upon his surrendering to him the tax certificate to such land or lot as has been redeemed. If only a portion of the land or lots described in the tax certificate has been redeemed, the treasurer shall endorse on such certificate the portion redeemed and the amount of money paid to each person and shall take a receipt therefor.
Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-9.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Section is applicable to property sold for special municipal improvement taxes. House v. Bd. of Comm'rs, 89 Colo. 196, 300 P. 998 (1931).
County treasurer is not entitled to a commission on money paid into his hands for the redemption of land sold to individuals for delinquent taxes nor to any fee for entering on his books an assignment of a certificate of purchase. Mitchell v. Wheeler, 20 Colo. App. 159, 77 P. 361 (1904).