Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-11-100.3 Definitions
0.9K chars
As used in this article, unless the context otherwise requires: (1) Date of sale means the date on which a public auction begins. (2) Electronic funds transfer means a transfer of funds initiated by using an electronic terminal, telephonic instrument, or computer or magnetic tape…
Colo. Rev. Stat. § 39-11-101 Notice to delinquent owner
1.6K chars
The treasurer shall make a list of all lands and town lots the tax liens on which are subject to sale, describing such land and town lots as the same are described on the tax roll. Except as otherwise provided in section 39-2-117 (1)(a), no later than September 1 of each year, th…
Colo. Rev. Stat. § 39-11-102 Treasurer to publish and post notice
2.5K chars
(1) Except as set forth in subsection (3) of this section, the treasurer shall cause the notice described in subsection (2) of this section to be published in the newspaper selected pursuant to section 39-11-105, the first publication being at least four weeks before the date of …
Colo. Rev. Stat. § 39-11-103 Treasurer to make affidavit of posting
0.5K chars
The treasurer shall also make, or cause to be made, an affidavit showing the posting of such list and notice, all of which affidavits shall be deposited by the treasurer with the county clerk and recorder to be filed and entered by the county clerk and recorder in the reception b…
Colo. Rev. Stat. § 39-11-104 Publisher's affidavit - form
1.7K chars
(1) Every publisher or printer who publishes such list and notice, immediately after the last publication thereof, shall transmit to the treasurer of the proper county an affidavit of such publication made by such publisher, printer, or some other person to whom the fact of publi…
Colo. Rev. Stat. § 39-11-105 Selection of newspaper publishing notice
0.4K chars
It is the duty of the board of county commissioners of each county to select a newspaper of general circulation published or having general circulation in said county, in which the treasurer shall publish the delinquent tax list of his county, and for such service the board shall…
Colo. Rev. Stat. § 39-11-106 Advertising and auction fees
0.8K chars
(1) To the amount of delinquent taxes there shall be added a fee to cover the cost of advertising, as provided in section 30-1-102, C.R.S. If the public auction is conducted by means of the internet or other electronic medium, the treasurer may add a fee to cover the cost of cond…
Colo. Rev. Stat. § 39-11-107 Erroneous assessments - abatement
0.8K chars
It is the duty of the treasurer of each county, before making sale of tax liens on any lots or land for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in his office, and to omit from such sale the tax liens on all lots …
Colo. Rev. Stat. § 39-11-108 Manner of conducting public auction - definitions
2.7K chars
(1) On the day designated in the notice of sale, the treasurer shall commence the public auction of the tax liens on those lands and town lots on which the taxes, interest, and fees have not been paid and shall continue the same from day to day, Saturdays and Sundays excepted, un…
Colo. Rev. Stat. § 39-11-109 Time of public auction
0.3K chars
The public auction of tax liens on lands upon which taxes remain delinquent shall commence on or before the second Monday in December of each year. Source: L. 64: R&RE, p. 725, � 1. C.R.S. 1963: � 137-11-9. L. 85: Entire section amended, p. 1235, � 5, effective July 1. L. 2005: E…
Colo. Rev. Stat. § 39-11-110 When public auction can be held
0.5K chars
If, from any cause, the tax lien on real property cannot be duly advertised and offered for sale at public auction on or before the second Monday of December, it is the duty of the treasurer to hold the public auction on any subsequent day in which it can be held, allowing time f…
Colo. Rev. Stat. § 39-11-111 Method of payment
0.4K chars
When the treasurer sells any tax lien on any lands or lots for delinquent taxes, the treasurer may accept payment of the purchase price in the form of cash, negotiable paper, or electronic funds transfer, subject to the treasurer's bidding rules. Source: L. 64: R&RE, p. 726, � 1.…
Colo. Rev. Stat. § 39-11-112 Erroneous name or assessment in wrong county - effect
1.0K chars
(1) When tax liens on any lands or town lots are offered for sale for any delinquent taxes, it shall not be necessary to sell the same as the property of any person. No sale of any tax lien on any land or town lots for delinquent taxes shall be considered invalid because charged …
Colo. Rev. Stat. § 39-11-113 Abbreviations, letters, and figures may be used
0.6K chars
In all advertisements for the sale of tax liens on real property for delinquent taxes and in entries required to be made by the assessor, county clerk and recorder, treasurer, or other officers in lists, books, rolls, certificates, receipts, deeds, or notices, letters, figures, a…
Colo. Rev. Stat. § 39-11-114 Record of sales of tax liens on real estate and mobile homes
2.6K chars
(1) The treasurer shall make a correct record of all sales of tax liens on real estate for delinquent taxes in a well-bound book or other permanent record to be kept by the treasurer for that purpose. Said book shall contain: (a) The date of sale; (b) The description of each trac…
Colo. Rev. Stat. § 39-11-115 To whom tax lien shall be sold
2.5K chars
(1) When the taxes levied for the preceding year or years on any lands remain unpaid, the tax liens on such lands offered at public auction at the times provided by law shall be sold to the persons who pay therefor the taxes, delinquent interest, and fees then due thereon or who …
Colo. Rev. Stat. § 39-11-116 Procedure when purchaser fails to pay
1.3K chars
If a person bidding fails to pay the amount due, the treasurer may again offer the tax lien on such land for sale if the public auction has not closed, and, if it has closed, the treasurer may again advertise it specially in the same manner as in the original advertisement and fo…
Colo. Rev. Stat. § 39-11-117 Certificate of purchase
1.3K chars
The treasurer shall prepare, sign, and retain for safekeeping or deliver to the purchaser of a tax lien on any real property sold for the payment of delinquent taxes a certificate of purchase describing the property on which the taxes and fees were paid by the purchaser, as the s…
Colo. Rev. Stat. § 39-11-118 Certificate of purchase assignable
0.4K chars
Such certificate of purchase shall be assignable by endorsement, and an assignment thereof, when entered upon the record of sales in the offices of the county clerk and recorder and the treasurer, shall vest in the assignee or his legal representative all the right and title of t…
Colo. Rev. Stat. § 39-11-119 Subsequent payment by holder
0.9K chars
Any person desiring to pay any subsequent taxes on any lands or town lots for which such person holds the tax certificates shall produce such certificates to the treasurer, or, if certificates are retained by the treasurer, the person shall be notified by the treasurer of the amo…
Colo. Rev. Stat. § 39-11-120 Presentation of certificates for deed
3.4K chars
(1) Before July 1, 2024, any time after the expiration of the term of three years from the date of the sale of any tax lien on any land, or interest therein or improvements thereon, for delinquent taxes, on demand of the purchaser or lawful holder of the certificate of such tax l…
Colo. Rev. Stat. § 39-11-121 Municipalities, prior sales validated
0.4K chars
All sales of such certificates made by any treasurer or ex officio treasurer of any city, town, or city and county, antecedent to or without the passage of any ordinance prescribing the terms of such sales, are hereby approved, affirmed, ratified, and validated as of their respec…
Colo. Rev. Stat. § 39-11-122 Transfer of certificates by counties
1.3K chars
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 land for the nonpayment of general taxes may assign, sell, or transfer such certificates in such manner, at such times, and on such terms as ma…
Colo. Rev. Stat. § 39-11-123 Transfer of certificates - irrigation or drainage district taxes
0.5K chars
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 land for the nonpayment of irrigation or drainage district taxes or assessments, by agreement with the board of directors of the district invol…
Colo. Rev. Stat. § 39-11-124 Counties, prior sales validated
0.2K chars
All assignments, sales, or transfers of certificates of purchase by counties made before August 1, 1964, are validated and confirmed. Source: L. 64: R&RE, p. 730, � 1. C.R.S. 1963: � 137-11-24.
Colo. Rev. Stat. § 39-11-125 Disposal of certificates by districts
0.7K chars
Any irrigation or drainage district in this state having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on land for the nonpayment of irrigation or drainage district taxes or assessments may assign, sell, or transfer such cer…
Colo. Rev. Stat. § 39-11-126 Agreement with county commissioners
0.5K chars
Any irrigation or drainage district having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on land for the nonpayment of general taxes may, by agreement with the board of county commissioners of the county in which the land is…
Colo. Rev. Stat. § 39-11-127 Irrigation or drainage districts, prior sales validated
0.2K chars
All assignments, sales, or transfers of certificates of purchase by irrigation or drainage districts made before August 1, 1964, are validated and confirmed. Source: L. 64: R&RE, p. 731, � 1. C.R.S. 1963: � 137-11-27.
Colo. Rev. Stat. § 39-11-128 Condition precedent to deed - notice
3.9K chars
(1) Before July 1, 2024, before any purchaser, or assignee of such purchaser, of a tax lien on any land, town or city lot, or mining claim sold for taxes or special assessments due either to the state or any county or incorporated town or city within the same at any sale of tax l…
Colo. Rev. Stat. § 39-11-129 Tax deed - issuance, execution, requirements
1.0K chars
The words issue, issued, execute, and executed when used in this article in connection with a treasurer's deed mean the signing of such a deed by the treasurer, and the delay in the acknowledgment of such a deed or the delivery thereof shall not in any way affect the validity of …
Colo. Rev. Stat. § 39-11-130 Fees included in redemption money
1.2K chars
In case the treasurer is compelled to serve or to publish a notice in a newspaper pursuant to section 39-11-128, then before any person who may have a right to redeem the land, lot, or claim from the tax sale is permitted to redeem, the person shall pay the officer or person who …
Colo. Rev. Stat. § 39-11-131 Notice of application for deed
1.7K chars
Any number of tracts or parcels of land not exceeding twenty-five, whether contiguous or noncontiguous, or whether claimed or held under one or more titles or ownerships, or whether included in an irrigation district or not so included, and although tax liens for such tracts or p…
Colo. Rev. Stat. § 39-11-133 Suit to quiet title
0.7K chars
Suit to quiet title or to try title may be maintained by the grantee or his successors for all or any one or more of the parcels or tracts acquired under tax deed issued pursuant to said notices and requests, and it shall not be a defense or ground of objection to such action tha…
Colo. Rev. Stat. § 39-11-134 Defects in tax deed, effect
0.6K chars
Invalidities or defects in or concerning one or more tax deeds, titles, or certificates, or in proceedings relating thereto, shall have no effect on other deeds, titles, or certificates, and redemption from one or more sales shall be without effect as to other sales, titles, or c…
Colo. Rev. Stat. § 39-11-135 Form of tax deed
5.6K chars
Deeds executed by the treasurer under the provisions of this article shall be substantially in the following form: Know all men by these presents, that, whereas, the following described real property, viz: (description of property taxed), situated in the county of ...............…
Colo. Rev. Stat. § 39-11-136 Treasurer to execute deed - effect
2.3K chars
(1) The deed shall be signed by the treasurer in his official capacity and when so signed shall vest in the purchaser all the right, title, interest, and estate of the former owner in and to the land conveyed and also all right, title, interest, and claim of the state and county …
Colo. Rev. Stat. § 39-11-137 Validation of acknowledgments of tax deeds
0.4K chars
Any tax deed executed by a treasurer pursuant to section 39-11-135, if acknowledged in conformity with the provisions of section 38-35-101, C.R.S., shall be considered for all purposes as having been properly acknowledged, and such acknowledgment shall carry with it the presumpti…
Colo. Rev. Stat. § 39-11-138 When successor of treasurer shall act
0.5K chars
If any treasurer dies, resigns, or is removed from office or his term of office expires after selling any tax liens on any real estate for delinquent taxes and before executing a certificate or deed for the same, his successor in office shall execute such certificate or deed in t…
Colo. Rev. Stat. § 39-11-139 Posting list of tax sale certificates and tax deeds
0.6K chars
No later than the fifteenth day of January of each year, each county treasurer shall deliver to the county clerk and recorder of the county treasurer's county a list showing all tax certificates theretofore issued and held in the name of the county and a list of all property the …
Colo. Rev. Stat. § 39-11-140 Tax deed recorded - entry
0.3K chars
When any tax deed is filed for record, the county clerk and recorder shall also enter the name of the grantee in the proper column of his record of land for which a tax lien was sold for delinquent taxes. Source: L. 64: R&RE, p. 737, � 1. C.R.S. 1963: � 137-11-39. L. 85: Entire s…
Colo. Rev. Stat. § 39-11-141 Action to determine validity of certificates
2.0K chars
Whenever any county or city and county in this state holds tax sale certificates which are believed by the board of county commissioners to be void for irregularity in the assessment of property or sale of a tax lien on property or otherwise, the board of county commissioners of …
Colo. Rev. Stat. § 39-11-142 Disposition of certificates held by counties
5.6K chars
(1) Before July 1, 2024, in cases where a tax lien on real estate has been struck off to the county at tax sales and the county has held the certificate of sale for three years or more, the board of county commissioners may apply for and receive a tax deed in like manner as is pr…
Colo. Rev. Stat. § 39-11-143 Appraisal - county may retain, lease, or sell - definitions
5.9K chars
(1) Whenever real property is conveyed by a treasurer to the county by tax deed under section 39-11-142, the assessor shall annually value the same in the manner prescribed by law for taxable property and shall notify the board of county commissioners of such valuation. (2) The b…
Colo. Rev. Stat. § 39-11-144 County lands, prior sales validated
0.5K chars
All sales of such real estate made by the board of county commissioners of any county shall be deemed valid, and such sales are hereby confirmed if such sales were made at either public or private sale, whether made by deed issued by the treasurer upon direction of the board of c…
Colo. Rev. Stat. § 39-11-145 Proceeds of sales
0.6K chars
All net proceeds from the sale, lease, or other disposition of such real estate so conveyed to the county by the treasurer shall be paid to the treasurer of such county, and the treasurer shall distribute said proceeds to the various taxing jurisdictions in which such real estate…
Colo. Rev. Stat. § 39-11-146 Lien of special assessment not affected
0.3K chars
Nothing in sections 39-11-143 to 39-11-145 shall be construed to affect in any manner or degree whatsoever the lien of any special assessment to which such real estate and the conveyance thereof by the treasurer is subject under law. Source: L. 64: R&RE, p. 741, � 1. C.R.S. 1963:…
Colo. Rev. Stat. § 39-11-147 Treasurer to report payments
0.4K chars
A complete report of all payments made to and accepted by the treasurer under sections 39-11-142, 39-11-143, and 39-11-145 shall be made by him, a copy of which shall be sent to the board of county commissioners of his county, to the administrator, and to the controller at the en…
Colo. Rev. Stat. § 39-11-148 Limitations on tax certificates - special improvement liens
4.8K chars
(1) No lien upon real property created by a tax certificate or a certificate of purchase issued by a treasurer on account of any delinquent property taxes or any special assessment of any kind or nature shall remain a lien thereon for a period longer than fifteen years after the …
Colo. Rev. Stat. § 39-11-149 Sales en masse valid
1.1K chars
If two or more noncontiguous lots, tracts of land, or mining claims or portions thereof have not been separately valued and assessed or, having been separately valued and assessed, whether having a common ownership or not, have had tax liens thereof sold en masse for a gross sum …
Colo. Rev. Stat. § 39-11-150 Sales of tax liens on severed mineral interests
4.5K chars
Sales of tax liens for delinquent taxes due on severed mineral interests shall take place at the same place and time and under the same circumstances as in this article, but, where the surface estate ownership is coterminous with the severed mineral interest, the owner of the sur…