reglab/housing_qa huggingface dataset:
CO Code § 39-11-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-115. To Whom Tax Lien Shall Be Sold

  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 further pay the largest amount in excess of said taxes, delinquent interest, and fees. The excess amount shall be credited to the county general fund. Each tax lien shall be sold for an entire piece of property. The taxes, delinquent interest, and fees shall draw interest at the rates fixed by law, and, when the tax liens on any lands are bid in by the county, city, town, or city and county, the amount for which they are bid in shall draw interest at the same rates. Real property for which a tax lien is sold may be redeemed in the manner provided by law.    In order that the public auction may be conducted in an efficient and equitable manner, the treasurer is hereby granted broad powers to set bidding rules governing the public auction. Such powers shall include, but need not be limited to, the following:   Recognition of buyers in numerical sequence, in rotation, or in the order in which bids are made;    Determining the order in which tax liens are sold, without regard to the order in which they appear in the published notice of sale;    Setting minimum bid increases; and    Setting a minimum total of taxes, delinquent interest, and costs below which competitive bids will not be accepted.       The treasurer may combine and sell as a unit parcels which are contiguous or are contained within one subdivision.    The treasurer shall announce bidding rules at the beginning of the public auction, and the rules announced shall apply to all bidders throughout the public auction. If the public auction is conducted by means of the internet or other electronic medium, the treasurer shall cause the internet bidding rules to be posted on the medium for at least two weeks before the date of sale. The internet bidding rules posted shall apply to all bidders throughout the public auction.     History. Source: L. 64: R&RE, p. 727, § 1. L. 65: P. 1112, §§ 1, 2. C.R.S. 1963: § 137-11-15. L. 67: P. 213, § 4. L. 85: Entire section amended, p. 1237, § 11, effective July 1. L. 87: Entire section amended, p. 1422, § 1, effective May 8. L. 92: (1) and (2)(d) amended, p. 2231, § 21, effective April 9. L. 2005: (1), IP(2), and (4) amended, p. 1237, § 9, effective June 3. History. Source: L. 64: R&RE, p. 727, § 1. L. 65: P. 1112, §§ 1, 2. C.R.S. 1963: § 137-11-15. L. 67: P. 213, § 4. L. 85: Entire section amended, p. 1237, § 11, effective July 1. L. 87: Entire section amended, p. 1422, § 1, effective May 8. L. 92: (1) and (2)(d) amended, p. 2231, § 21, effective April 9. L. 2005: (1), IP(2), and (4) amended, p. 1237, § 9, effective June 3.
CO Code § 39-11-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-116. Procedure When Purchaser Fails to Pay

 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 for not less than one week, after which the treasurer may again offer and sell the tax liens on such lands or lots as provided in section 39-11-115 ; or at the treasurer's option, the treasurer may recover the amount bid by civil action brought in the name of the county in any court of competent jurisdiction. In a public auction conducted by means of the internet or other electronic medium, if a person bidding fails to pay the amount due, the treasurer may offer the tax lien, without additional advertisement, to another bidder, whether or not the public auction has closed; or at the treasurer's option, the treasurer may recover the amount bid by civil action brought in the name of the county in any court of competent jurisdiction. The treasurer may prohibit a person who fails to pay the amount due from bidding on sales under this article for up to five years.   History. Source: L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-16. L. 85: Entire section amended, p. 1238, § 12, effective July 1. L. 2005: Entire section amended, p. 1238, § 10, effective June 3. History. Source: L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-16. L. 85: Entire section amended, p. 1238, § 12, effective July 1. L. 2005: Entire section amended, p. 1238, § 10, effective June 3.
CO Code § 39-11-117 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-117. Certificate of Purchase

 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 same was described in the record of sales, and also stating the rate of interest and the total amount of all taxes, delinquent interest, and fees on each tract or lot for which the tax lien was sold, as described in the record of sales, and that payment thereof has been made, with columns for subsequent taxes. For each certificate so delivered, the purchaser shall pay a fee to the treasurer as provided in section 30-1-102 , C.R.S.   History. Source: L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-17. L. 69: P. 1122, § 2. L. 71: P. 328, § 8. L. 75: Entire section amended, p. 1479, § 4, effective July 1. L. 85: Entire section amended, p. 1238, § 13, effective July 1. L. 92: Entire section amended, p. 2231, § 22, effective April 9. L. 96: Entire section amended, p. 1393, § 13, July 1. L. 2005: Entire section amended, p. 1238, § 11, effective June 3. History. Source: L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-17. L. 69: P. 1122, § 2. L. 71: P. 328, § 8. L. 75: Entire section amended, p. 1479, § 4, effective July 1. L. 85: Entire section amended, p. 1238, § 13, effective July 1. L. 92: Entire section amended, p. 2231, § 22, effective April 9. L. 96: Entire section amended, p. 1393, § 13, July 1. L. 2005: Entire section amended, p. 1238, § 11, effective June 3.    Cross references:   For certificate of sale for personal property, see § 39-10-111 . For certificate of sale for a mobile home, see § 39-10-111 .5.   ANNOTATION   Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.   County treasurer is entitled to fee for issuing certificate of purchase. Sherman v. Greeley Bldg. & Loan Ass'n, 66 Colo. 288 , 181 P. 975 (1919).   Fee becomes property of collecting officer. A fee which is provided for a specified public service presumably becomes the property of the officer authorized to collect it, subject to the power of the proper public authority to limit the amount retainable by the officer to a certain sum. Moffat Tunnel Imp. Dist. v. McGuire, 103 Colo. 539 , 87 P.2d 753 (1939).
CO Code § 39-11-118 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-118. Certificate of Purchase Assignable

 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 the original purchaser.   History. Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-18. History. Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-18.    ANNOTATION   Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.   Assignee becomes lawful holder of certificate even if assignment not recorded. The assignee of a certificate of purchase, who in good faith and for a valuable consideration purchases the interest of his assignor and receives from him the certificate bearing his indorsement, with the intent of transferring to the assignee the right and title represented thereby, would become the lawful holder of the certificate of sale, even though the assignment was not recorded as provided in this section. White Cap Mining Co. v. Resurrection Mining Co., 115 Colo. 396 , 174 P.2d 727 (1946).   Assignment of certificate carries rights of original purchaser. The assignment of a tax sale certificate carries with it and vests in the assignee all the rights of the original purchaser. Bd. of Comm'rs v. Whelen, 28 Colo. 435 , 65 P. 38 (1901).
CO Code § 39-11-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-119. Subsequent Payment by Holder

 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 amount due. Upon receipt of payment, the treasurer shall record the amount of the subsequent tax and the date of payment on the permanent record. The treasurer may receive a fee for such services, as provided in section 30-1-102 (1)(j) , C.R.S.   History. Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-19. L. 69: P. 1122, § 3. L. 71: P. 328, § 9. L. 75: Entire section amended, p. 1479, § 5, effective July 1. L. 83: Entire section amended, p. 1230, § 20, effective July 1. L. 94: Entire section amended, p. 757, § 11, effective April 20. L. 96: Entire section amended, p. 1393, § 14, effective July 1. History. Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-19. L. 69: P. 1122, § 3. L. 71: P. 328, § 9. L. 75: Entire section amended, p. 1479, § 5, effective July 1. L. 83: Entire section amended, p. 1230, § 20, effective July 1. L. 94: Entire section amended, p. 757, § 11, effective April 20. L. 96: Entire section amended, p. 1393, § 14, 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.   Payment of subsequent taxes is permissive, not mandatory. This section provides for the payment of subsequent taxes by the holder of a tax certificate, and it clearly appears that the right to pay subsequent taxes is permissive, not mandatory. Bennett v. Shotwell, 118 Colo. 206 , 194 P.2d 335 (1948).   Payment of subsequent taxes on land in irrigation district. One holding a tax purchase certificate for lands in an irrigation district is entitled to pay subsequent taxes with interest coupons of the district maturing in a year for which the tax is levied. Orchard Mesa Farms Co. v. Canon, 61 Colo. 347 , 157 P. 192 (1916).
CO Code § 39-11-121 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-121. Municipalities, Prior Sales Validated

 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 respective dates.   History. Source: L. 64: R&RE, p. 729, § 1. C.R.S. 1963: § 137-11-21. History. Source: L. 64: R&RE, p. 729, § 1. C.R.S. 1963: § 137-11-21.
CO Code § 39-11-123 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-123. Transfer of Certificates - Irrigation or Drainage District Taxes

 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 involved, may assign, sell, or transfer such certificates as provided in section 39-11-122 .   History. Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-23. L. 85: Entire section amended, p. 1239, § 16, effective July 1. History. Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-23. L. 85: Entire section amended, p. 1239, § 16, effective July 1.    ANNOTATION   Constitutionality. This section does not violate the provisions of § 24 of art. V, Colo. Const., relating to amendments to laws by reference to title only. District Landowners Trust v. Adams County, 104 Colo. 146 , 89 P.2d 251 (1939) (decided under former law).
CO Code § 39-11-124 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-124. Counties, Prior Sales Validated

 All assignments, sales, or transfers of certificates of purchase by counties made before August 1, 1964, are validated and confirmed.   History. Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-24. History. Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-24.    ANNOTATION   Constitutionality. This section does not violate the provisions of § 24 of art. V, Colo. Const., relating to amendments to laws by reference to title only. District Landowners Trust v. Adams County, 104 Colo. 146 , 89 P.2d 251 (1939) (decided under former law).
CO Code § 39-11-125 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-125. Disposal of Certificates by Districts

 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 certificates in such manner, at such times, and on such terms as may be determined by resolution adopted by the board of directors of such district, and thereupon such district shall execute and deliver such instruments as may be necessary fully to convey all of its right, title, and interest in or to such certificates.   History. Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-25. L. 85: Entire section amended, p. 1239, § 17, effective July 1. History. Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-25. L. 85: Entire section amended, p. 1239, § 17, effective July 1.
CO Code § 39-11-126 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-126. Agreement With County Commissioners

 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 situated, assign, sell, or transfer such certificates as provided in section 39-11-125 .   History. Source: L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-26. L. 85: Entire section amended, p. 1240, § 18, effective July 1. History. Source: L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-26. L. 85: Entire section amended, p. 1240, § 18, effective July 1.
CO Code § 39-11-127 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-127. Irrigation or Drainage Districts, Prior Sales Validated

 All assignments, sales, or transfers of certificates of purchase by irrigation or drainage districts made before August 1, 1964, are validated and confirmed.   History. Source: L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-27. History. Source: L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-27.
CO Code § 39-11-129 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-129. Tax Deed - Issuance, Execution, Requirements

 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 such deed. If the notice required in section 39-11-128 for a deed is prepared subsequent to three years after the date of sale of a tax lien for delinquent taxes, it shall not be necessary to make any statement in such notice concerning the time of expiration of the period of redemption. The treasurer may sign such treasurer's deed at any time after the time specified therefor in such notice if no redemption has then been made, if the signing of such deed is within five months from the service of said notice as required in section 39-11-128 .   History. Source: L. 64: R&RE, p. 732, § 1. C.R.S. 1963: § 137-11-29. L. 85: Entire section amended, p. 1240, § 20, effective July 1. History. Source: L. 64: R&RE, p. 732, § 1. C.R.S. 1963: § 137-11-29. L. 85: Entire section amended, p. 1240, § 20, effective July 1.
CO Code § 39-11-130 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-130. Fees Included in Redemption Money

 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 by law is authorized to receive such redemption money the entire amount paid by the applicant for a tax deed for such notices, for abstract and search fees, for the cost of publishing such notices for the use of the person compelled to pay such charges, and for amounts paid to third parties for computer software costs incurred in connection with processing the redemption. If the property therein described is redeemed before the expiration of the period of redemption named in such notice, the purchaser or the purchaser's assigns shall recover, in addition to the purchaser's interest and costs, the cost of such publication and the abstract and search fee.   History. Source: L. 64: R&RE, p. 732, § 1. C.R.S. 1963: § 137-11-30. L. 85: Entire section amended, p. 1241, § 21, effective July 1. L. 2017: Entire section amended, (HB 17-1019), ch. 17, p. 56, § 1, effective March 8. History. Source: L. 64: R&RE, p. 732, § 1. C.R.S. 1963: § 137-11-30. L. 85: Entire section amended, p. 1241, § 21, effective July 1. L. 2017: Entire section amended, (HB 17-1019), ch. 17, p. 56, § 1, effective March 8.
CO Code § 39-11-131 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-131. Notice of Application for Deed

 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 parcels of land were separately sold at the tax sale or covered by more than one tax sale certificate, may be included and described in one notice of application for tax deed provided for in section 39-11-128 . Such tracts or parcels, not exceeding twenty-five in number, may also be included and described in a single request for tax deed if such notice and the service thereof and such request are in conformity with section 39-11-128 in other respects. The name of the person in whose name the land for which a tax lien was sold was taxed or specially assessed for the year for which the tax lien was sold shall be prominently displayed in said notice at or near the beginning thereof and near or with a reference to the number of the tax sale certificate and the description of the land involved, sufficient to enable identification of the land with the name of the person assessed if all certificates so sought to be included in a single notice or request are held by but one person, or jointly held by more than one person.   History. Source: L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-31. L. 85: Entire section amended, p. 1241, § 22, effective July 1. History. Source: L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-31. L. 85: Entire section amended, p. 1241, § 22, effective July 1.
CO Code § 39-11-133 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-133. Suit to Quiet Title

 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 that there is a misjoinder of parties or causes of action; but if a defense to such action or a counterclaim is interposed by a claimant to one or more of said parcels, less than all, then the action shall be tried as between the plaintiff and such claimant, separately from the suit as to other parties and other parcels.   History. Source: L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-33. History. Source: L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-33.
CO Code § 39-11-134 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-134. Defects in Tax Deed, Effect

 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 certificates; and, in case of redemption from one or more sales, the treasurer shall compute and collect a fair proportion, as nearly as may be, of the costs, fees, and charges required by law to be paid on redemption from tax sales.   History. Source: L. 64: R&RE, p. 734, § 1. C.R.S. 1963: § 137-11-34. History. Source: L. 64: R&RE, p. 734, § 1. C.R.S. 1963: § 137-11-34.
CO Code § 39-11-137 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-137. Validation of Acknowledgments of Tax Deeds

 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 presumptions provided for by section 38-35-101 , C.R.S.   History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-37. History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-37.    ANNOTATION   Law reviews. For article, “Curative Statutes of Colorado Respecting Titles to Real Estate”, see 26 Dicta 281 (1949).
CO Code § 39-11-138 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-138. When Successor of Treasurer Shall Act

 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 the same manner that the treasurer making such sale might have done.   History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-38. L. 85: Entire section amended, p. 1243, § 25, effective July 1. History. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-38. L. 85: Entire section amended, p. 1243, § 25, effective July 1.
CO Code § 39-11-139 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 11 - Sale of Tax Liens|§ 39-11-139. Posting List of Tax Sale Certificates and Tax Deeds

 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 title to which has been acquired by the county through issuance of a tax deed. A copy of such lists shall be posted in a conspicuous place in the courthouse for not less than thirty days.   History. Source: L. 67: P. 803, § 5. C.R.S. 1963: § 137-11-49. L. 93: Entire section amended, p. 440, § 8, effective July 1. History. Source: L. 67: P. 803, § 5. C.R.S. 1963: § 137-11-49. L. 93: Entire section amended, p. 440, § 8, effective July 1.