Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-11-109 Time of public auction
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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
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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
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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
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(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
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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
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(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
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(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
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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
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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
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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
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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
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(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
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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
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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
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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
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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
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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
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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
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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
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(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
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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
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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
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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
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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
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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
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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
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(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
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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
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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
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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
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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
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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
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(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
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(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
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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
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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
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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
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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
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(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
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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
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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…
Colo. Rev. Stat. § 39-11-153 Interaction with other law
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Notwithstanding any law to the contrary, on or after July 1, 2024, a purchaser, lawful holder, or treasurer shall follow the procedures established in article 11.5 of this title 39 and shall not follow the procedures established in this article 11 concerning the issuance of a dee…
Colo. Rev. Stat. § 39-12-101 Limitation of actions for recovery of land
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No action for the recovery of land for which a tax deed was issued under the provisions of article 11 of this title for delinquent taxes shall lie unless the same is brought within five years after the execution and delivery of the deed therefor by the treasurer, any laws to the …
Colo. Rev. Stat. § 39-12-102 Action to recover mining property
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No action shall be maintained for the recovery of mining or placer claims unless such action is brought within a period of two years from the commencement of actual possession obtained under tax deed. Source: L. 64: R&RE, p. 744, � 1. C.R.S. 1963: � 137-12-2.
Colo. Rev. Stat. § 39-12-103 Redemption made - interest
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(1) Real property for which a tax lien was sold under the provisions of article 11 of this title as a result of delinquent taxes may be redeemed by the owner thereof or his agent, assignee, or attorney, or by any person having a legal or equitable claim therein, or by a holder of…
Colo. Rev. Stat. § 39-12-104 Redemption of real property of person under disability
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(1) When the owner of real property for which a tax deed was issued under the provisions of article 11 of this title as a result of delinquent taxes is under legal disability at the time of execution and delivery of a tax deed therefor, such person shall have the right to make re…
Colo. Rev. Stat. § 39-12-105 Certificate of redemption
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(1) Upon application of any party to redeem any real property for which a tax lien was sold or a tax deed was issued under the provisions of article 11 of this title, and being satisfied that such party has a right to redeem the same, and upon the payment of the proper amount, th…
Colo. Rev. Stat. § 39-12-107 Fee for entering certificate. (Repealed)
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Source: L. 64: R&RE, p. 747, � 1. C.R.S. 1963: � 137-12-7. L. 83: Entire section amended, p. 1231, � 21, effective July 1. L. 96: Entire section repealed, p. 1395, � 17, effective July 1.
Colo. Rev. Stat. § 39-12-108 Payment of redemption money
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All moneys received by the treasurer for the redemption of lands under the provisions of section 39-12-104 shall be paid over to the person to whom the tax lien on such land was sold or a tax deed was issued, or those claiming under him, on his deliverance to the treasurer, for t…
Colo. Rev. Stat. § 39-12-109 Payment upon surrender of tax certificate
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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 certificat…