CO Code § 39-12-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 12 - Redemption|§ 39-12-104. Redemption of Real Property of Person Under Disability

  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 redemption of such property at any time within nine years from the date of the recording of such tax deed. In the event that the disability of such person is removed or ceases within such nine-year period, such redemption must be asserted and take place within a period of not more than two years after the removal or cessation of such legal disability. All redemptions under this section shall take place within nine years of the recording of the tax deed, irrespective of the time that such disability was removed or ceased.    In order to make such redemption, such owner, or some person in his behalf, shall pay to the treasurer the sum for which the tax lien on such real property was sold, and the cost of the tax deed and the recording of the same, with interest thereon from the date of such sale at the rate of fifteen percent per annum, and all other taxes, costs, and charges which remain unpaid on such real property at the time of making such redemption, levied or accrued thereon subsequent to the assessment date of the taxes for which the tax lien was sold, and all other taxes levied subsequent to the date of such sale, which have been paid by the person to whom the tax lien on said real property was sold, or by any other person claiming under him, with interest thereon at the rate of fifteen percent per annum from the date of such payment, insofar as such payments can be ascertained from the books and records in the office of such treasurer. If the person to whom the tax lien on such real property was sold, or any other person claiming under him, has made improvements, the person redeeming said real property shall pay the then present value of such improvements. The improvements shall be appraised by three disinterested persons appointed by the board of county commissioners. For all the money so paid, the treasurer shall give a certificate of redemption to the persons making such payment. From the time of making the redemption, the deed given upon the same shall be void as against such owner. In the event a redemption is not made within the periods of time provided for in this section, all rights of redemption shall cease and be forever barred as to all persons.     History. Source: L. 64: R&RE, p. 745, § 1. C.R.S. 1963: § 137-12-4. L. 85: Entire section amended, p. 1248, § 35, effective July 1. History. Source: L. 64: R&RE, p. 745, § 1. C.R.S. 1963: § 137-12-4. L. 85: Entire section amended, p. 1248, § 35, effective July 1.    ANNOTATION   Law reviews. For article, “Curative Statutes of Colorado Respecting Titles to Real Estate”, see 26 Dicta 321 (1949). For article, “Summary of Denver Bar-Sponsored Bills Passed by General Assembly”, see 28 Dicta 173 (1951). For article, “Due Process in Involuntary Civil Commitment and Incompetency Adjudication Proceedings: Where Does Colorado Stand?”, see 46 Den. L.J. 516 (1969).   For purposes of subsection (1), an “owner of real property” who “is under legal disability” includes an individual who a court has determined is incapacitated and who does not have a legal guardian who can advocate on the individual's behalf. Actarus, LLC v. Johnson, 2019 COA 122 , 451 P.3d 1270.   The recordation of a validly issued treasurer's deed does not extinguish a qualifying homeowner's right to redeem the property, but a homeowner's legal disability does not prevent the placement of a tax lien, the sale of that lien, or the subsequent issuance of a treasurer's deed. Actarus, LLC v. Johnson, 2019 COA 122 , 451 P.3d 1270.