reglab/housing_qa huggingface dataset:
CO Code § 39-11-140 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-140. Tax Deed Recorded - Entry

 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.   History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-39. L. 85: Entire section amended, p. 1243, § 26, effective July 1. History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-39. L. 85: Entire section amended, p. 1243, § 26, effective July 1.
CO Code § 39-11-141 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-141. Action to Determine Validity of Certificates

 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 the county or city and county may institute an action in the district court of the county, under the provisions of article 51 of title 13, C.R.S., to have the matter determined as to whether said certificates are void. Such actions shall be brought in the name of the board of county commissioners. Any number of such certificates may be included in one action, and the fee owners of record of the tax liens on the lands on account of the sale of which the certificates were issued shall be made defendants in the action. If any defendant is a nonresident of the state or cannot be found, service of summons may be had upon such defendant in accordance with the provisions of rule 4 of the Colorado rules of civil procedure. If the court, by its decree, finds and determines that any such certificate is void, then the tax lien on the real estate on account of the sale of which such certificate was issued shall be resold for taxes at the next succeeding sale for delinquent taxes; and if the irregularity on account of which such certificate was held void is in the assessment of the property, then the board of county commissioners shall direct the assessor to reassess the same, and, if the delinquent taxes are not thereafter duly paid pursuant to such reassessment, the tax lien on such property shall likewise be sold at the next delinquent tax sale following such reassessment. No appeal shall lie from the final decree of the court in cases brought under this section. No costs of the action shall be assessed against any defendant who files a disclaimer or fails to appear in the action.   History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-40. L. 85: Entire section amended, p. 1244, § 27, effective July 1. History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-40. L. 85: Entire section amended, p. 1244, § 27, effective July 1.
CO Code § 39-11-144 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-144. County Lands, Prior Sales Validated

 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 county commissioners or by deed issued by a duly appointed commissioner to convey upon direction of the board of county commissioners.   History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-43. History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-43.
CO Code § 39-11-145 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-145. Proceeds of Sales

 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 is situated in the same proportion that the ad valorem taxes levied by each taxing jurisdiction in the preceding calendar year bears to the total of all ad valorem taxes levied on such real estate in the preceding calendar year.   History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-44. L. 69: P. 1127, § 1. History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-44. L. 69: P. 1127, § 1.
CO Code § 39-11-146 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-146. Lien of Special Assessment Not Affected

 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.   History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-45. History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-45.
CO Code § 39-11-147 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-147. Treasurer to Report Payments

 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 end of each month.   History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-46. History. Source: L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-46.
CO Code § 39-11-149 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-149. Sales en Masse Valid

 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 for the nonpayment of taxes and charges thereon, then, after seven years from the date of any such sale, such assessment and sale and any tax sale certificate issued thereon shall be deemed valid and legal and shall be so considered in all actions, suits, or proceedings in which is involved the validity of any such assessment, sale, tax sale certificate, or treasurer's deed issued thereon. There is excepted from this section any such action, suit, or proceeding pending on August 1, 1964, wherein any party thereto has or may assert the invalidity of any such assessment, sale, tax sale certificate, or treasurer's deed. Nothing in this section shall be construed to alter, amend, or repeal section 39-11-148 .   History. Source: L. 64: R&RE, p. 743, § 1. C.R.S. 1963: § 137-11-48. L. 85: Entire section amended, p. 1246, § 30, effective July 1. History. Source: L. 64: R&RE, p. 743, § 1. C.R.S. 1963: § 137-11-48. L. 85: Entire section amended, p. 1246, § 30, effective July 1.    ANNOTATION   Law reviews. For article, “Curative Statutes of Colorado Respecting Titles to Real Estate”, see 26 Dicta 321 (1949).
CO Code § 39-11-150 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-150. Sales of Tax Liens on Severed Mineral Interests

 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 surface estate shall have the right of first refusal to purchase the tax lien on the severed mineral interest, and the surface owner shall be allowed to pay all delinquent taxes due and owing for the severed mineral interest in lieu of the proceeds that would be collected from a tax sale of a tax lien on the severed mineral interest. The treasurer shall notify the surface owner, by mail, at his last-known address, of his right of refusal at least ten days prior to the sale of a tax lien on the severed mineral interest. The surface owner shall have until two days prior to the sale to exercise the right of first refusal. If the surface owner does not exercise his right of first refusal, the tax lien on such severed mineral interest shall be sold. No action for the recovery of a severed mineral interest for which a tax deed was issued under the provisions of this article shall lie unless brought within the same time period as that limiting actions for the recovery of land pursuant to section 39-12-101 .   History. Source: L. 73: P. 1430, § 3. C.R.S. 1963: § 137-11-50. L. 85: Entire section amended, p. 1246, § 31, effective July 1. History. Source: L. 73: P. 1430, § 3. C.R.S. 1963: § 137-11-50. L. 85: Entire section amended, p. 1246, § 31, effective July 1.    ANNOTATION   Law reviews. For article, “Severed Minerals as a Deterrent to Land Development”, see 51 Den. L.J. 1 (1974).   This section does not give a reciprocal right of first refusal to the owner of a severed mineral interest to obtain a tax lien on the surface. Notch Mountain Corp. v. Elliott, 898 P.2d 550 (Colo. 1995).
CO Code § 39-11-152 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-152. Combined Sale of Delinquent Tax Liens and Special Assessment Liens

 Whenever provision is made in this article for the sale of a tax lien on property, such sale shall include the sale of any lien for delinquent special assessments on such property which have been certified to the county treasurer for collection. The separate sale of liens for delinquent general taxes and for delinquent special assessments on property is hereby prohibited.   History. Source: L. 93: Entire section added, p. 81, § 1, effective March 26.
CO Code § 39-12-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-102. Action to Recover Mining Property

 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.   History. Source: L. 64: R&RE, p. 744, § 1. C.R.S. 1963: § 137-12-2. History. Source: L. 64: R&RE, p. 744, § 1. C.R.S. 1963: § 137-12-2.    ANNOTATION   Statutes of limitations provide sufficient protection for purchasers under tax deeds. The statutes of limitations, appearing in §§ 38-41-111 , 39-12-101 , and this section, provide sufficient protection for the purchasers of property under tax deeds without further limitations being imposed by the courts. Until the applicable periods of limitation have expired, tax deeds, even though valid on their face, are subject to attack for irregularities in the proceedings. Bald Eagle Mining & Ref. Co. v. Brunton, 165 Colo. 28 , 437 P.2d 59 (1968).   Applied in White Cap Mining Co. v. Resurrection Mining Co., 115 Colo. 396 , 174 P.2d 727 (1946) (decided under former law).
CO Code § 39-12-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-105. Certificate of Redemption

  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, the treasurer shall issue to such party a certificate of redemption, describing the tract redeemed as in the certificate of sale and giving the date of redemption, the amount paid, and by whom redeemed and shall make the proper entries in the book of sales in the treasurer's office.    For each certificate so delivered, the treasurer shall be entitled to a fee as provided in section 30-1-102, C.R.S.     History. Source: L. 64: R&RE, p. 746, § 1. C.R.S. 1963: § 137-12-5. L. 69: P. 1123, § 4. L. 71: P. 330, § 13. L. 75: (2) amended, p. 1480, § 7, effective July 1. L. 85: (1) amended, p. 1249, § 36, effective July 1. L. 96: (1) amended, p. 1393, § 15, effective July 1. History. Source: L. 64: R&RE, p. 746, § 1. C.R.S. 1963: § 137-12-5. L. 69: P. 1123, § 4. L. 71: P. 330, § 13. L. 75: (2) amended, p. 1480, § 7, effective July 1. L. 85: (1) amended, p. 1249, § 36, effective July 1. L. 96: (1) amended, p. 1393, § 15, effective July 1.
CO Code § 39-12-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-108. Payment of Redemption Money

 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 the use of the person redeeming the same, a quitclaim deed of all the title to such land acquired under the sale, duly executed and acknowledged.   History. Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-8. L. 85: Entire section amended, p. 1250, § 38, effective July 1. History. Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-8. L. 85: Entire section amended, p. 1250, § 38, effective July 1.
CO Code § 39-12-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-109. Payment Upon Surrender of Tax Certificate

 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.   History. Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-9. History. 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).
CO Code § 39-12-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-110. Payment When Certificate Lost

 If there is a loss or wrongful detention of such certificate and the land therein described has been redeemed, the owner thereof may exhibit to the treasurer evidence of such loss or detention, and, upon his making the same to appear satisfactory to the treasurer and upon his executing a bond with sufficient surety that he will refund such redemption money, with twenty-five percent per annum interest thereon, if any person thereafter shows his right thereto, the treasurer shall pay such redemption money to the person so executing such bond.   History. Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-10. History. Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-10.
CO Code § 39-12-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-112. Allowance for Erroneous Assessments

 The state treasurer shall allow each treasurer to take credit for the amount of state tax that may have been refunded to the taxpayer as double or erroneous assessments or refunded to the purchaser of a tax lien on real estate which lien was erroneously sold.   History. Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-12. L. 85: Entire section amended, p. 1250, § 40, effective July 1. History. Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-12. L. 85: Entire section amended, p. 1250, § 40, effective July 1.
CO Code § 39-12-113 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-113. Redemption of Proportionate Interest

  Any person who has or claims an interest in or a lien upon all or any part of any undivided or divided estate or interest in any piece or parcel of land or lot for which a tax lien was sold pursuant to article 11 of this title may redeem such undivided or divided estate or interest by paying to the treasurer his proportionate part of the amount required to redeem the whole. In such case the treasurer shall issue to such party a certificate of redemption for his interest in such land or lot, as provided by law.    In the event that the treasurer cannot definitely ascertain the amount required to redeem the portion sought to be redeemed, he shall request the assessor to determine the valuation for assessment on such portion sought to be redeemed as of the original assessment date for the tax upon which the sale of the tax lien was based. Such assessor shall furnish such valuation for assessment to the treasurer forthwith. The treasurer shall thereupon ascertain such proportionate redemption amount as that amount which bears the same proportion to the amount required to redeem the entire piece or parcel of land or lot for which a tax lien was sold as such valuation for assessment so furnished bears to the original valuation for assessment of the entire piece or parcel of land or lot for which a tax lien was sold.     History. Source: L. 64: R&RE, p. 748, § 1. C.R.S. 1963: § 137-12-13. L. 85: Entire section amended, p. 1251, § 41, effective July 1. History. Source: L. 64: R&RE, p. 748, § 1. C.R.S. 1963: § 137-12-13. L. 85: Entire section amended, p. 1251, § 41, effective July 1.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Tenant in common may pay tax upon share of land. A tenant in common of lands may, under subsection (1), pay the tax upon his share thereof, though the tax is assessed upon the whole estate, and he may redeem his interest from a previous tax sale of the whole. Hallett v. Alexander, 50 Colo. 37 , 114 P. 490 (1911).   A tenant need not discharge tax upon cotenant's interest. A tenant in common is under no necessity to discharge the tax upon the interest of his cotenant and will not be allowed a lien thereon for such payment made without the request of the cotenant. Hallett v. Alexander, 50 Colo. 37 , 114 P. 490 (1911).   Section inapplicable to undivided interest separately assessed and sold. This section has no applicability where an undivided interest has been separately listed, assessed, and sold; to effectuate a redemption thereof, the owner of the undivided interest is obliged to pay the entire redemption money upon that interest. Garbanati v. Patterson, 37 Colo. 230 , 85 P. 845 (1906).
CO Code § 39-13-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 13 - Documentary Fee on Conveyances of Real Property|§ 39-13-101. Legislative Declaration

  The general assembly declares that, in enacting laws relating to the general property tax, it has provided that certain property in each county of the state shall be appraised and the actual value thereof determined by the assessor and that one of the several factors to be considered by him in determining the actual value of any property shall be “comparison with other properties of known or recognized value”.    It further declares that such comparison may be best effected if there is available to the assessor a continuing record of the consideration paid or to be paid by purchasers of real property evidenced, prior to recording, on the document conveying title to such property and recorded in the office of the county clerk and recorder in the several counties of the state in the manner provided by law and that this article is enacted to provide a means of developing such continuing record and making such record available for use primarily by assessors.     History. Source: L. 67: P. 942, § 1. C.R.S. 1963: § 137-13-1. History. Source: L. 67: P. 942, § 1. C.R.S. 1963: § 137-13-1.
CO Code § 39-13-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 13 - Documentary Fee on Conveyances of Real Property|§ 39-13-103. Evidence of Payment of Fee

 Each county clerk and recorder shall evidence payment of the documentary fee imposed in this article in the recording annotation or by imprinting, typing, stamping, or writing in ink on the margin or other blank portion of every document to which such fee applies the words “State Documentary Fee”, the amount of documentary fee paid, and the date upon which paid, which impression or notation shall be made on such document before it is recorded.   History. Source: L. 67: P. 943, § 1. C.R.S. 1963: § 137-13-3. L. 68: P. 32, § 1. L. 2014: Entire section amended, (HB 14-1073), ch. 30, p. 178, § 10, effective July 1. History. Source: L. 67: P. 943, § 1. C.R.S. 1963: § 137-13-3. L. 68: P. 32, § 1. L. 2014: Entire section amended, (HB 14-1073), ch. 30, p. 178, § 10, effective July 1.
CO Code § 39-13-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 13 - Documentary Fee on Conveyances of Real Property|§ 39-13-104. Exemptions

  The documentary fee imposed in this article shall not apply to:   Any deed wherein the United States or any agency or instrumentality thereof or the state of Colorado or any political subdivision thereof is either the grantor or the grantee; except that, at the time such entity offers a deed for recording in the office of the county clerk and recorder, it shall file an affidavit with the clerk stating the consideration paid or to be paid for such grant or conveyance. If the entity imprints, types, stamps, or writes in ink on the margin or other blank portion of the document the consideration paid or to be paid for such grant or conveyance, it shall be deemed to satisfy the requirements of an affidavit.    Any deed granting or conveying title to real property in consequence of a gift of such property;    Any public trustee's deed executed pursuant to the provisions of section 38-38-501, C.R.S.;    Any treasurer's deed executed in accordance with the provisions of article 11 of this title;    Any sheriff's deed;    Any instrument which confirms or corrects a deed previously recorded;    Any deed granting or conveying title to cemetery lots;    Any executory contract for the sale of real property of less than three years' duration under which the vendee is entitled to or does take possession thereof without acquiring title thereto nor to any assignment or cancellation of any such contract;    Any lease of real property or assignment or transfer of an interest in any such lease;    Any document given to secure payment of an indebtedness;    Any document granting or conveying a future interest in real property;    Any decree or order of a court of record determining or vesting title;    Any document necessary to transfer title to property as a result of the death of an owner thereof;    Repealed.    Any rights-of-way and easements.       Exemption from payment of the documentary fee imposed in this article must be claimed at the time a deed or instrument is offered for recording.     History. Source: L. 67: P. 943, § 1. C.R.S. 1963: § 137-13-4. L. 68: P. 32, § 2. L. 85: (1)(n) repealed, p. 1214, § 12, effective May 9. L. 89: (1)(a) amended, p. 1496, § 1, effective March 15. L. 91: (1)(c) amended, p. 1925, § 56, effective June 1. History. Source: L. 67: P. 943, § 1. C.R.S. 1963: § 137-13-4. L. 68: P. 32, § 2. L. 85: (1)(n) repealed, p. 1214, § 12, effective May 9. L. 89: (1)(a) amended, p. 1496, § 1, effective March 15. L. 91: (1)(c) amended, p. 1925, § 56, effective June 1.