reglab/housing_qa huggingface dataset:
CO Code § 39-10-113.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-113.5. Improvements Valued and Taxed Separately - Collection of Taxes

  Notwithstanding any law to the contrary and except as otherwise provided in this section, if taxes become delinquent upon improvements that have been valued and taxed separately from land, the treasurer of the county in which such taxes are delinquent may proceed to collect such taxes pursuant to the provisions of sections 39-10-111, 39-10-112, and 39-10-113 as if such improvements were personal property. The provisions of this section shall not apply to mobile homes, improvements other than buildings on land that is used solely and exclusively for agricultural purposes, and water rights, together with any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article 92 of title 37, C.R.S., being used to produce water or held to produce or exchange water to support uses of any item of real property specified in section 39-1-102 (14), including water rights used for agricultural purposes.      The provisions of this section shall not apply to any property classified by the assessor for property tax purposes as commercial property unless the treasurer:   Finds that the improvements may be moved, dissipated, or distributed;    Determines that the taxes may be uncollectible;    Sets forth the reasons for such finding and determination in writing and either serves such writing upon the owner of such improvements or, if the owner cannot be located within the state, posts such writing conspicuously upon such improvements.       Upon compliance with the requirements set forth in paragraph (a) of this subsection (2), the treasurer may proceed to collect such taxes pursuant to the provisions of subsection (1) of this section.         History. Source: L. 92: Entire section added, p. 2235, § 1, effective April 10. L. 96: (1) amended, p. 469, § 2, effective April 23.
CO Code § 39-10-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-116. Civil Penalty for Checks Not Paid Upon Presentment

 The treasurer shall assess a penalty up to the amount authorized in section 13-21-109 (1)(b) , C.R.S., against any person who issues a check to the treasurer in payment of taxes, interest, fees, or other charges collectible by the treasurer that is not paid upon its presentment. The penalty provided in this section shall be assessed in addition to any other penalties or interest provided by law.   History. Source: L. 79: Entire section added, p. 1421, § 6, effective January 1, 1980. L. 88: Entire section amended, p. 1106, § 2, effective January 1, 1989. L. 95: Entire section amended, p. 36, § 2, effective March 17.
CO Code § 39-11-100.3 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-100.3. Definitions

 As used in this article, unless the context otherwise requires:    “Date of sale” means the date on which a public auction begins.    “Electronic funds transfer” means a transfer of funds initiated by using an electronic terminal, telephonic instrument, or computer or magnetic tape to order or authorize a financial institution to credit or debit an account. “Electronic funds transfer” does not include a transaction originated by check, draft, or similar paper instrument.    “Negotiable paper” means a bank check, draft, express or post office money order, or cashier's checks approved by the treasurer.    “Public auction” means the sale of lands or town lots under this article at a venue or through a medium that allows members of the public to bid and purchase the lands or town lots.     History. Source: L. 2005: Entire section added, p. 1234, § 1, effective June 3.
CO Code § 39-11-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-101. Notice to Delinquent Owner

 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, the treasurer shall send a notice by mail, at the person's last-known address, to each person by whom taxes for the previous year are known to be due and unpaid. The notice shall indicate the amount of the person's delinquency and state that if the amount of the delinquency is not paid by the date specified in the notice, which shall not be less than fifteen days from the date of mailing of the notice, the treasurer will advertise and sell a tax lien on the person's property on the date specified in the notice at public auction for the delinquent taxes, interest, and applicable fees. If such list is not made until after September 1, the sale held thereunder shall not be void by reason thereof.   History. Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-1. L. 85: Entire section amended, p. 1234, § 1, effective July 1. L. 88: Entire section amended, p. 1293, § 26, effective May 23. L. 92: Entire section amended, p. 2230, § 17, effective April 9. L. 94: Entire section amended, p. 756, § 7, effective April 20. L. 96: Entire section amended, p. 116, § 4, effective March 25. L. 2005: Entire section amended, p. 1234, § 2, effective June 3. L. 2007: Entire section amended, p. 18, § 1, effective February 20. History. Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-1. L. 85: Entire section amended, p. 1234, § 1, effective July 1. L. 88: Entire section amended, p. 1293, § 26, effective May 23. L. 92: Entire section amended, p. 2230, § 17, effective April 9. L. 94: Entire section amended, p. 756, § 7, effective April 20. L. 96: Entire section amended, p. 116, § 4, effective March 25. L. 2005: Entire section amended, p. 1234, § 2, effective June 3. L. 2007: Entire section amended, p. 18, § 1, effective February 20.    Cross references:   For time when tax lien attaches, see § 39-1-107 .   ANNOTATION   Law reviews. For note, “Tax Deeds in Colorado”, see 18 Rocky Mt. L. Rev. 393 (1946).   Substantial departure from section as to land description voids sale. Where the assessment roll upon which the tax sale was based described the tract in question as containing 160 acres, the notice of tax sale, as published, described the tract as 36 acres, and the notice posted by the treasurer described it as 60 acres, there was a substantial departure from this section which is fatal to the validity of the sale. Callbreath v. Hapney, 24 Colo. App. 202, 132 P. 1143 (1913) (decided under former law).
CO Code § 39-11-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-102. Treasurer to Publish and Post Notice

  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 sale, and shall post a written or printed notice in a conspicuous place in the office of the treasurer for not less than four weeks before the date of sale. If there is no newspaper published in the county, a like notice shall be given by posting one written or printed notice for the above length of time on or near the outer door of the treasurer's office. When publication is made in a weekly newspaper, the notice shall be published in three successive weekly issues. When publication is made in a daily newspaper, the notice shall be published only three times, once each week, on the same day of the week.    The notice of sale at public auction shall contain:   A description of the lands and town lots on which the tax liens are subject to sale;    The date, time, and place of the tax lien sale, including the electronic address if the public auction is conducted by means of the internet or other electronic medium;    The location of computer workstations that are available to the public and information about how to obtain instructions on accessing the public auction and submitting bids if the public auction is conducted by means of the internet or other electronic medium; and    If the public auction is conducted by means of the internet or other electronic medium, a statement that the bidding rules for the public auction will be posted on the internet or other electronic medium used to conduct the public auction at least two weeks before the date of sale.        History. Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-2. L. 94: Entire section amended, p. 756, § 8, effective April 20. L. 2005: Entire section amended, p. 1235, § 3, effective June 3. History. Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-2. L. 94: Entire section amended, p. 756, § 8, effective April 20. L. 2005: Entire section amended, p. 1235, § 3, effective June 3.    ANNOTATION   Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.   Purpose of this section is to give the fullest publicity to the notice of tax sale and list of delinquent taxes. Pelton v. Muntzing, 24 Colo. App. 1, 131 P. 281 (1913).   Treasurer to see that notice stays posted. This section contemplates a single act of posting a notice by the treasurer in a certain place within a prescribed time and imposes on him the further duty to see that it remains so posted until the day of sale. Pelton v. Muntzing, 24 Colo. App. 1, 131 P. 281 (1913).
CO Code § 39-11-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-105. Selection of Newspaper Publishing Notice

 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 allow payment not exceeding the rate as provided by law.   History. Source: L. 64: R&RE, p. 724, § 1. C.R.S. 1963: § 137-11-5. History. Source: L. 64: R&RE, p. 724, § 1. C.R.S. 1963: § 137-11-5.    ANNOTATION   Law reviews. For comment on Blue River Co. v. Rizzuto appearing below, see 30 Rocky Mt. L. Rev. 234 (1958).   Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.   This section is mandatory, not directory. Blue River Co. v. Rizzuto, 135 Colo. 472 , 312 P.2d 1023 (1957).   Selection of newspaper for publication is jurisdictional. The selection or designation of a newspaper for the publication of delinquent tax lists is jurisdictional. Blue River Co. v. Rizzuto, 135 Colo. 472 , 312 P.2d 1023 (1957).   Selection of official county newspaper is sufficient compliance. Publishing the delinquent tax lists in a newspaper which had been duly selected by the county commissioners as the official county newspaper, without specific reference to publication of delinquent tax lists, is a sufficient compliance with this section. Linville v. Russell, 168 Colo. 459 , 452 P.2d 18 (1969).   Absent a selection, the proceedings and sale are void. Blue River Co. v. Rizzuto, 135 Colo. 472 , 312 P.2d 1023 (1957).   County may change selection of newspaper before publication. A county may rescind the selection of a newspaper to publish notice of tax sale and delinquent tax list, but not after publication has been made. Bd. of Comm'rs v. Wood, 80 Colo. 279 , 250 P. 860 (1926).   County is not required to ask for bids for publication of notices of tax sale and delinquent tax list. Bd. of Comm'rs v. Wood, 80 Colo. 279 , 250 P. 860 (1926).   Expense of publication must be paid by county. The expense of the publication of the notice of tax sale and delinquent tax list must be paid by the county. Bd. of Comm'rs v. Wood, 80 Colo. 279 , 250 P. 860 (1926).
CO Code § 39-11-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-106. Advertising and Auction Fees

  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 conducting the public auction.    The treasurer of each county shall deliver his list of all lots or tracts of land for which tax liens are to be advertised for sale to the publisher or printer at least ten days before the date of the first publication.     History. Source: L. 64: R&RE, p. 724, § 1. L. 65: P. 1110, § 1. C.R.S. 1963: § 137-11-6. L. 67: P. 212, § 3. L. 71: P. 328, § 7. L. 85: (2) amended, p. 1234, § 2, effective July 1. L. 91: (2) amended, p. 1972, § 2, effective March 27. L. 2005: (1) amended, p. 1236, § 4, effective June 3. History. Source: L. 64: R&RE, p. 724, § 1. L. 65: P. 1110, § 1. C.R.S. 1963: § 137-11-6. L. 67: P. 212, § 3. L. 71: P. 328, § 7. L. 85: (2) amended, p. 1234, § 2, effective July 1. L. 91: (2) amended, p. 1972, § 2, effective March 27. L. 2005: (1) amended, p. 1236, § 4, effective June 3.
CO Code § 39-11-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-107. Erroneous Assessments - Abatement

 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 and lands doubly or erroneously assessed, insofar as he is able to ascertain the same, and to make an itemized report to the board of county commissioners of his county showing such double or erroneous assessment. The board of county commissioners, on receipt of such itemized report, by resolution to be entered in its proceedings, shall abate the taxes levied upon such double or erroneous assessments.   History. Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-7. L. 85: Entire section amended, p. 1235, § 3, effective July 1. History. Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-7. L. 85: Entire section amended, p. 1235, § 3, effective July 1.
CO Code § 39-11-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-109. Time of Public Auction

 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.   History. 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: Entire section amended, p. 1237, § 6, effective June 3. History. 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: Entire section amended, p. 1237, § 6, effective June 3.    ANNOTATION   Annotator's note. The following annotations include cases decided under former provisions similar to this section.   Tax deed void if based on sale held later than time designated. A tax deed based on a sale held later than the time designated in this section where there is no explanation for the delay is void. Kingore v. Wallace, 85 Colo. 381 , 276 P. 332 (1929); Ireland v. Gunnison Mt. Coal & Coke Co., 87 Colo. 193 , 286 P. 280 (1930); Hochmuth v. Norton, 90 Colo. 453 , 9 P.2d 1060 (1932); Sierra Mining Co. v. Lucero, 118 Colo. 180 , 194 P.2d 302 (1948).   A deed that is otherwise void may be reformed in some circumstances. Where the tax sale was lawfully conducted, the deed was duly recorded, and the deed contained only a technical defect, equity permits the reformation of the deed based on extrinsic evidence on the validity of the underlying tax sale. Bd. of Comm'rs v. Timroth, 87 P.3d 102 (Colo. 2004).
CO Code § 39-11-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-110. When Public Auction Can Be Held

 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 for the publication of notice as provided in section 39-11-102 .   History. Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-10. L. 85: Entire section amended, p. 1236, § 6, effective July 1. L. 2005: Entire section amended, p. 1237, § 7, effective June 3. History. Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-10. L. 85: Entire section amended, p. 1236, § 6, effective July 1. L. 2005: Entire section amended, p. 1237, § 7, effective June 3.    ANNOTATION   Annotator's note. The following annotations include cases decided under former provisions similar to this section.   Intent of section to save late tax sales. This section is intended to save from invalidity a tax sale made after the second Monday in December where it is impossible to commence the sale on that day. City & County of Denver v. Bach, 92 Colo. 594 , 22 P.2d 1114 (1933).   If a deed shows reason for delayed sale, it is not void. Where a tax deed shows on its face that the sale was held on a day subsequent to that designated by § 39-11-109 , without a recital of any cause for the delay such as would authorize a sale on the subsequent day, the deed shows its falsity; but the deed is not void where it contains a recital of sufficient cause for the delay. Richardson v. Halbekann, 97 Colo. 175 , 48 P.2d 1014 (1935).   A deed that does not recite the cause for the delay may be reformed through the use of extrinsic evidence in some circumstances. Where the tax sale was lawfully conducted, the deed was duly recorded, and the deed contained only a technical defect, equity permits the reformation of the deed based on extrinsic evidence on the validity of the underlying tax sale. Bd. of Comm'rs v. Timroth, 87 P.3d 102 (Colo. 2004).
CO Code § 39-11-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-111. Method of Payment

 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.   History. Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-11. L. 85: Entire section amended, p. 1236, § 7, effective July 1. L. 2005: Entire section amended, p. 1237, § 8, effective June 3. History. Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-11. L. 85: Entire section amended, p. 1236, § 7, effective July 1. L. 2005: Entire section amended, p. 1237, § 8, effective June 3.    ANNOTATION   Part payment with bonds and warrants. A purchaser at a tax sale of lands included within an irrigation district may pay in part with bonds and warrants of the district under the provisions of § 37-41-109 . Tew v. Phillips, 73 Colo. 408 , 216 P. 525 (1923) (decided under former law).
CO Code § 39-11-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-112. Erroneous Name or Assessment in Wrong County - Effect

  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 on the roll in any other name than that of the rightful owner, or charged as unknown; but the tax lien and such land or lots in other respects shall be sufficiently described on the tax roll to identify the same, and the taxes for such land or lots shall be due and unpaid at the time of such sale.    When any land lying in one county is erroneously taxed and a tax lien on such land is sold for delinquent taxes in another county, the county so erroneously taxing and selling a tax lien on such land for delinquent taxes shall be liable to the owner of such land for any expense or damage caused to such owner by such erroneous sale.     History. Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, effective July 1. History. Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, effective July 1.    ANNOTATION   Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.   Description must enable purchaser to know what is for sale. The assessment is made with a view to a possible sale, and the property should, therefore, be so described as to enable the owner to know what land is charged with the tax, and also to enable a possible purchaser to know what land is offered for sale. Hence the description should be sufficient in itself to identify the land or, if reference to a map on record is required, that should be indicated in the assessment. Stough v. Reeves, 42 Colo. 432 , 95 P. 958 (1908).   Description by block number without a map is insufficient. The description of a parcel of land, in connection with tax sales, as a portion of an entire larger tract simply by number and block, without any reference to a map, is not sufficient prima facie evidence to identify the portion assessed. Stough v. Reeves, 42 Colo. 432 , 95 P. 958 (1908).
CO Code § 39-11-113 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-113. Abbreviations, Letters, and Figures May Be Used

 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, and abbreviations may be used to denote townships, ranges, sections, parts of sections, lots, blocks, dates and amounts of taxes, delinquent interest, and costs.   History. Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-13. L. 85: Entire section amended, p. 1236, § 9, effective July 1. L. 92: Entire section amended, p. 2231, § 19, effective April 9. History. Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-13. L. 85: Entire section amended, p. 1236, § 9, effective July 1. L. 92: Entire section amended, p. 2231, § 19, effective April 9.