CO Code § 39-11-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-120. Presentation of Certificates for Deed

  At 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 lien, other than the county wherein such property is situated, and on presentation of such certificate of purchase or properly authenticated order of the board of county commissioners, where the certificate has been lost or wrongfully withheld from the owner, and upon proof of compliance with section 39-11-128, the treasurer shall make out a deed for each such lot, parcel, interest, or improvement for which a tax lien was sold and which remains unredeemed and deliver the same to such purchaser or lawful holder of such certificate or order.    The treasurer shall be entitled to a fee for each such deed made and acknowledged by him and a fee for the acknowledgment thereof, as provided in section 30-1-102, C.R.S.    Whenever any certificate given by the treasurer for a tax lien on any land, interest, or improvement sold for delinquent taxes is lost or wrongfully withheld from the rightful owner thereof and such land, interest, or improvement has not been redeemed, the board of county commissioners may receive evidence of such loss or wrongful detention and, upon satisfactory proof of such fact, may cause a certificate of such proof and finding, properly attested by the county clerk and recorder under the seal of the county, to be delivered to such rightful claimant, and a record thereof shall be duly made by the county clerk and recorder in the recorded proceedings of such board.    Whenever any tax lien on any lot or parcel of land, interest therein, or improvement thereon is bid in by or for the county, city, town, or city and county at any tax sale, and a certificate of purchase is made to such county, city, town, or city and county therefor, the treasurer of such county, city, town, or city and county may sell, assign, and deliver any such certificate to any person who desires to purchase the same upon payment to the treasurer of the amount for which said tax lien was bid in by the county, city, town, or city and county with interest and costs accrued thereon from the date of sale, together with a fee for making such assignment, as provided in section 30-1-102, C.R.S., and the taxes assessed thereon since the date of such sale or, in case of a county, city, town, or city and county, for such sum as the board of county commissioners or other board authorized to perform the duties of a board of county commissioners at any regular or special meeting may decide and authorize by order duly entered in the recorded proceedings of such board. Whenever any tax lien on any lot or parcel of land, interest therein, or improvement thereon is bid in by or for a city, town, or city and county, as the case may be, such city, town, or city and county shall be entitled to a deed, as provided for purchasers at tax sales.     History. Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-20. L. 71: P. 329, § 10. L. 75: (2) amended, p. 1480, § 6, effective July 1. L. 85: (1), (3), and (4) amended, p. 1238, § 14, effective July 1. History. Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-20. L. 71: P. 329, § 10. L. 75: (2) amended, p. 1480, § 6, effective July 1. L. 85: (1), (3), and (4) amended, p. 1238, § 14, effective July 1.    ANNOTATION   Analysis     I. GENERAL CONSIDERATION.    II. ASSIGNMENT BY THE COUNTY.     I. GENERAL CONSIDERATION.   Law reviews. For article, “Property Law”, see 32 Dicta 420 (1955). For article, “Delinquent Oil and Gas Ad Valorem Taxes: Protecting Property Interests”, see 16 Colo. Law. 798 (1987).   Annotator's note. The following annotations include cases decided under former provisions similar to this section.   Purchaser has right to demand deed any time after three years from sale. Pelton v. Muntzing, 24 Colo. App. 1, 131 P. 281 (1913).   Purchaser may set process in motion before expiration of time. A purchaser at a tax sale may set into motion the machinery to obtain a deed before the end of the 3-year period of redemption although the tax deed may not properly be issued until the expiration of the time fixed. Knutson v. Dickson, 105 Colo. 42 , 94 P.2d 691 (1939).   Subsequently assessed taxes must be paid prior to issuance of deed. One who purchases a tax purchase certificate is not entitled to a deed until he has paid all taxes subsequently assessed upon the lands. Schneider v. Hurt, 25 Colo. App. 335, 138 P. 422 (1914), aff'd, 61 Colo. 104 , 156 P. 600 (1916); Henrie v. Greenlees, 71 Colo. 528 , 208 P. 468 (1922).   Single tender for more than one certificate permitted. A single tender to the county by the purchaser is sufficient, even though the transaction covers several certificates, on several parcels of land, issued pursuant to sales in different years. Lackey v. Killey, 80 Colo. 408 , 252 P. 351 (1927).   Tax deed may convey more than one tract of land, whether they are contiguous or noncontiguous. Johnson v. Cork, 106 Colo. 72 , 102 P.2d 471 (1940).   Recordation of assignment is unnecessary to deed's validity. Recording the assignment of a tax sale certificate is not a necessary prerequisite to the validity of the deed issued thereon. White Cap Mining Co. v. Resurrection Mining Co., 115 Colo. 396 , 174 P.2d 727 (1946).   Tax lien extinguished by issuance of deed from subsequent sale. A tax lien held by virtue of a certificate issued as result of sale is extinguished by the issuance of a tax deed by the county on a subsequent sale. Benedict v. Coriolanus Corp., 30 Colo. App. 306, 491 P.2d 985 (1971).   Issuance of subsequent corrective tax deed authorized. The county treasurer has authority to issue a second tax deed, for the purpose of correcting a former defective deed, at any time before redemption, and, if he refuses to do so, mandamus will lie to compel him. Duggan v. McCullough, 27 Colo. 43 , 59 P. 743 (1899).   Speculation in tax certificates allowed. One has the right to speculate in tax certificates if one complies with the law concerning their purchase and assignment. Lackey v. Killey, 80 Colo. 408 , 252 P. 351 (1927).   Interplay of this section and § 39-11-122 . Subsection (4) authorizes the county treasurer to sell any tax certificate for full value without requiring any action by the county commissioners. Only if the amount to be received is less than such full amount does an order by the commissioners become necessary, in which case § 39-11-122 applies. RTV, L.L.C. v. Grandote Int'l Ltd., 937 P.2d 768 (Colo. App. 1996).   Applied in Bottom v. Young, 52 Colo. 533 , 125 P. 500 (1912); Vandermeulen v. Burwell, 22 Colo. App. 486, 125 P. 131 (1912); Fishel v. City & County of Denver, 105 Colo. 120 , 95 P.2d 1 (1939); Swofford v. Colo. Nat'l Bank, 628 P.2d 184 (Colo. App. 1981).   II. ASSIGNMENT BY THE COUNTY.   This section does not contemplate the issuance of a deed to the county. Hecox v. Teller County, 198 F. 634 (8th Cir. 1912); Bennett v. Shotwell, 118 Colo. 206 , 194 P.2d 335 (1948).   There is no limitation on time within which assignment may be made, provided that the assignment of the certificate by the treasurer and board of county commissioners is after the expiration of three years from the date of the certificate. Lovelace v. Tabor Mines & Mills Co., 29 Colo. 62 , 66 P. 892 (1901).   Board cannot make actual assignment. While this section confers upon the board of county commissioners the authority to determine the sum at which the certificate may be sold, it does not further extend the authority of the board but leaves the duty of making the assignment in the hands of the county treasurer. Empire Ranch & Cattle Co. v. Neikirk, 23 Colo. App. 392, 128 P. 468 (1913).   Board has no power to prefer customers. In fixing a sum less than the face value at which tax certificates may be assigned, the board of county commissioners has no power to prefer purchasers. Radetsky v. Palmer, 70 Colo. 146 , 199 P. 490 (1921).   Power of board of county commissioners is limited to fixing of price at which each certificate shall be sold and it neither extends to a bulk sale for a lump sum nor to the selection of a particular purchaser. Bd. of Comm'rs v. Utah-Colorado Land & Livestock Co., 101 Colo. 372 , 73 P.2d 987 (1937).   Owner of land sold for taxes not entitled to notice of assignment. The rights of an owner of land sold for taxes cannot be affected by mandamus to compel assignment of the certificate of purchase by the county, and there is no reason for giving him notice of such an assignment. Lackey v. Killey, 80 Colo. 408 , 252 P. 351 (1927).