reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-103 - Review of application for public auction

(1)
As soon as practicable following the receipt of an application for public auction filed by a lawful holder pursuant to section 39-11.5-102, the treasurer shall review the application to determine whether it complies with the requirements of this article 11.5.
(2)
If the treasurer determines that the application for public auction complies with the requirements of this article 11.5, the treasurer shall record the application for public auction and the original certificate of purchase, if not previously recorded, with the office of the county clerk and recorder within ten business days following the treasurer's determination.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-104 - Notice of public auction

(1)
No more than thirty calendar days after recording the application for public auction pursuant to section 39-11.5-103 (2), the treasurer shall mail a notice to the property address set forth in the application for public auction.
(2)
No more than twenty calendar days after either receiving the results of the title search or completing a review of relevant county records of the county clerk and recorder concerning the property, the treasurer shall create a mailing list, mail a known interested party notice to the persons on the mailing list, and add the first and last publication dates, if not already specified in the known interested party notice, on the treasurer's office website.
(3)
No more than sixty calendar days nor less than forty-five calendar days prior to the public auction, the treasurer shall post a known interested party notice on the property.
(4)
No more than sixty calendar days nor less than forty-five calendar days prior to the public auction, the treasurer shall publish the known interested party notice and add the first and last publication dates if not already specified in the known interested party notice, on the treasurer's office website.
(5)
No less than twenty-eight calendar days prior to the public auction, the treasurer shall post the known interested party notice and add the first and last publication dates if not already specified in the known interested party notice, in a conspicuous place in the treasurer's office or on the treasurer's office website.
(6)
No less than thirty calendar days after either receiving the results of the title search or completing a review of relevant county records of the county clerk and recorder concerning the property pursuant to section 39-11.5-104 (2), if the valuation for assessment of the property that is the subject of the public auction is five hundred dollars or more, the treasurer shall commence publication of the known interested party notice for three weeks, which means publication once each week for three successive weeks in a newspaper that is published daily, weekly, or semiweekly in the county. If there is no such newspaper, then the treasurer shall post the notice conspicuously in the offices of the county clerk and recorder, the treasurer, and the assessor and in at least two other public places in the county seat.
(7)
If any notice sent pursuant to this section is returned as undeliverable, the county treasurer shall conduct a reasonable search to locate and notify the property owner of record.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-105 - Date of public auction

The treasurer shall hold the public auction no more than one hundred twenty-five calendar days nor less than one hundred ten calendar days after the date of the first publication of the known interested party notice published by the treasurer pursuant to section 39-11.5-104 (1) or the date of the mailing of the known interested party notice if publication is not required.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-107 - Location of public auction - electronic devices - definition

(1)
The treasurer shall conduct the public auction in any building temporarily or permanently used as a courthouse, in any building where the office of the treasurer is located, or by means of the internet or other electronic medium.
(2)
The county and its employees acting in their official capacity in preparing, conducting, and executing a public auction pursuant to this article 11.5 are not liable for the failure of a device that prevents a person from participating in a public auction. As used in this subsection (2), "device" includes, but is not limited to, computer hardware, a computer network, a computer software application, and an internet website.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-108 - Conduct of public auction - conduct of treasurer - bidding rules - method of payment

(1)
To conduct the public auction in an efficient and equitable manner, the treasurer is granted broad powers to set the bidding rules governing the public auction. Such powers include:
(a)
Recognizing buyers in numerical sequence, in rotation, or in the order in which bids are made;
(b)
Determining the order in which the public auction is conducted; and
(c)
Setting minimum bid increases.
(2)
(a)
The treasurer shall announce bidding rules at the beginning of the public auction. The bidding rules apply to all bidders throughout the Public auction.
(b)
If the public auction is conducted by means of the internet or other electronic medium, the treasurer shall post the internet bidding rules on the electronic medium at least fourteen calendar days before the date of sale. The bidding rules apply to all bidders throughout the public auction.
(3)
Notwithstanding subsection (1) of this section, the treasurer shall:
(a)
Only accept bids that are greater than the combined value of the amount owed to the lawful holder and the fees and costs incurred by the treasurer in complying with this article 11.5; and
(b)
Not accept bids made by a county official or a county employee acting in their individual capacity or by an immediate family member of a county official or a county employee.
(4)
When the treasurer conducts a public auction in accordance with this article 11.5, the treasurer may accept payment of the purchase price in the form of cash, cashiers check, bank check, or electronic funds transfer, subject to the treasurer's bidding rules.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-110 - Procedure when purchaser fails to pay

(1)
If a person bidding at the public auction fails to pay the amount due, at the time of sale, or within the time period allowed by the treasurer, the treasurer shall award the certificate of option for treasurer's deed to the next highest bidder from the public auction who timely pays the amount due from bidding to the treasurer.
(2)
In a public auction conducted by means of the internet or other electronic medium, if a person bidding fails to pay the amount due at the time of sale, or within the time period allowed by the treasurer, the treasurer shall award the certificate of option for treasurer's deed to the next highest bidder from the public auction who timely pays the amount due from bidding to the treasurer.
(3)
The treasurer may prohibit a person who fails to pay the amount due from bidding on sales under this article 11.5 for up to five years.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-112 - Certificate of redemption - issuance

(1)
No sooner than fifteen business days following a public auction but no later than five business days following a treasurer's receipt of redemption money paid under section 39-11.5-111, the treasurer shall execute and record in each county where the property or a portion thereof is located a certificate of redemption containing:
(a)
The name of the lawful holder;
(b)
The name and address of the person redeeming;
(c)
The redemption amount paid;
(d)
The date of sale;
(e)
The description of the property redeemed; and
(f)
the treasurer's sale number.
(2)
The treasurer shall retain the recorded certificate of redemption in the treasurer's records.
(3)
The failure of the treasurer to comply with the provisions of this section does not affect the validity of the sale or the rights of the grantee of the confirmation deed.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-113 - Payment of overbid amount by a lienor - procedure

(1)
Requirements for payment of overbid amount.
A lienor is entitled to receive payment of a portion of the overbid amount, if the following requirements are met to the satisfaction of the treasurer:
(a)
The lienor's lien is a lien that is created or recognized by state or federal statute or by judgment of a court of competent jurisdiction;
(b)
The lien is a junior lien;
(c)
The lienor's lien appears by instruments that were duly recorded in the office of the clerk and recorder of the county prior to the treasurer recording the application for public auction pursuant to section 39-11.5-103. If, prior to the date and time of the treasurer's recording of the application for public auction pursuant to section 39-11.5-103 (2), a lien was recorded in an incorrect county, The lienor's rights under this section are valid only if the lien is rerecorded in the correct county at least fifteen calendar days prior to the public auction.
(d)
The lienor has, within eight business days after the public auction, filed a notice with the treasurer of the lienor's intent to receive payment of a portion of the overbid amount.
(e)
The lienor has attached to the notice of intent to redeem the original instrument and any assignment of the lien to the person attempting to receive payment of a portion of the overbid amount, or certified copies thereof, or in the case of a qualified holder as defined in section 38-38-100.3 (20), a copy of the instrument evidencing the lien and any assignment of the lien to the person attempting to receive payment of a portion of the overbid amount. If the original instrument is delivered to the treasurer, the treasurer shall return the original instrument to the lienor and retain a copy.
(f)
The lienor has attached to the notice of intent to receive payment of a portion of the overbid amount a signed and properly acknowledged statement of the lienor setting forth the amount required to redeem the lienor's lien, including per diem interest, through the end of the nineteenth business day after the public auction with the same specificity and itemization as required in section 38-38-106.
(2)
Overbid payment proceeds.
Upon the expiration of the overbid amount payment period under this section, the treasurer shall disburse all overbid amount payment proceeds to the persons entitled to receive them.
(3)
Misstatement of redemption amount.
If an aggrieved person contests the amount set forth in the statement filed by a lienor pursuant to subsection (1)(f) of this section and a court determines that the lienor has made a material misstatement on the statement with respect to the amount due and owing to the lienor, the court shall, in addition to other relief, award to the aggrieved person the aggrieved person's court costs and reasonable attorney fees and costs.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-114 - Federal redemption rights

Any redemption rights granted under federal law are separate and distinct from the redemption rights granted under this article 11.5. All liens that are junior to a tax lien pursuant to this article 11.5 are divested by the public auction conducted in accordance with this article 11.5, subject to the redemption rights provided in this article 11.5. The treasurer conducting a public auction under this article 11.5 is not designated to receive redemptions under federal law.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-115 - Certificate of option for treasurer's deed - assignability

(1)
The treasurer shall prepare, sign, and retain for safekeeping or deliver to the purchaser a certificate of option for treasurer's deed describing the property and confirming, except in the case of the purchaser described in section 39-11.5-101 (14)(c), that payment has been made. The treasurer may charge the purchaser a fee in an amount equal to the amount established in section 38-37-104 (1)(b)(IV) for each such certificate.
(2)
The certificate of option for treasurer's deed is 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, vests in the assignee or the assignee's legal representative all the right and title of the purchaser.
(3)
Upon the issuance of a certificate of option, if the lawful holder has not redeemed pursuant to section 39-11.5-111, the treasurer shall disburse the remaining proceeds that the lawful holder is entitled to from the public action to lawful holder to receive them.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-116 - Presentation of certificate of option for treasurer's deed for deed - fee - purchase by a local government

(1)
The treasurer shall make out and deliver a deed for each lot, parcel, interest, or improvement for which a certificate of option for treasurer's deed was sold and which remains unredeemed on demand of:
(a)
The purchaser or lawful holder of a certificate of option for Treasurer's deed issued pursuant to section 39-11.5-115; or
(b)
The holder of an order issued by the board of county commissioners pursuant to subsection (3) of this section.
(2)
The treasurer is entitled to a fee in an amount equal to the amount established in section 38-37-104 (1)(b)(IV) for:
(a)
Each deed made and acknowledged by the treasurer pursuant to this section; and
(b)
Each deed acknowledged by the treasurer pursuant to this section.
(3)
(a)
If a certificate of option for treasurer's deed is lost or wrongfully withheld from the rightful owner and the property has not been redeemed, a claimant may file a claim with the treasurer.
(b)
After reviewing a claim filed by a claimant pursuant to subsection (3)(a) of this section, the treasurer may issue an order stating that the certificate of option for treasurer's deed was lost or wrongfully withheld from the rightful owner. The treasurer shall deliver such an order to the claimant and file a copy of the certificate with the clerk and recorder.
(4)
(a)
Whenever any certificate of option for treasurer's deed is bid on by or for a city, town, or city and county at a public auction, such city, town, or city and county is entitled to a deed, in the same manner as other purchasers at such public auctions.
(b)
The treasurer of a county, city, town, or city and county that purchases a certificate of option for treasurer's deed at a public auction may assign and deliver the resulting deed. In so doing, the treasurer shall charge an amount equal to the combination of:
(I)
The amount paid at the public auction by the county, city, town, or city and county;
(II)
Any interest and costs that accrued on the amount paid at the public auction by the county, city, town, or city and county; and
(III)
Any fee amount determined by the board of county commissioners or other board authorized to perform the duties of a board of county commissioners.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-117 - Fees and costs

All fees and costs incurred pursuant to this article 11.5 are chargeable as additional amounts owing under the tax lien. The treasurer shall collect from the lawful holder, prior to holding the public auction.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-118 - Abbreviations, letters, and figures may be used

In all advertisements for the public auction and in entries required to be made by the assessor, county clerk and recorder, treasurer, or other county officers in lists, books, rolls, certificates, receipts, deeds, or notices, the assessor, county clerk and recorder, treasurer or other county officer may use letters, figures, and abbreviations to denote townships, ranges, sections, parts of sections, lots, blocks, dates and amounts of taxes, delinquent interest, and costs.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 11.5 - Issuance of Treasurer's Deeds (§§ 39-11.5-101 — 39-11.5-119) › Section 39-11.5-119 - Interaction with other law

Notwithstanding any law to the contrary, on or after July 1, 2024, a purchaser, lawful holder, or treasurer shall follow the procedures established in this article 11.5 and shall not follow the procedures established in article 11 of title 39 concerning the issuance of a deed. Notwithstanding any law to the contrary, on or after July 1, 2024, a treasurer shall not issue a deed pursuant to article 11 of title 39.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 39-12-101 - Limitation of actions for recovery of land

No action for the recovery of land for which a tax deed was issued under the provisions of article
11
of this title for delinquent taxes shall lie unless the same is brought within five years after the execution and delivery of the deed therefor by the treasurer, any laws to the contrary notwithstanding; except that, when any owner of such land, for which a tax deed has been issued, at the time of the execution and delivery of the deed by the treasurer is under legal disability, it shall be lawful for him to bring a suit or action for the recovery of the land within the period during which he has the right to make redemption of such land from the tax sale upon which the deed is based. When a recovery of any of such land is effected in any suit, action, or proceeding, the value of all improvements made in good faith on such lands, and all sums paid for the tax lien on said land and for improvements, and all costs incident to the issuance and recording of the treasurer's deed, and all taxes and assessments paid thereon after the sale of the tax lien thereof, including the redemption value of all tax sale certificates redeemed, held, or surrendered for redemption by the grantee in such treasurer's deed or his heirs or assigns, shall be ascertained by the court or jury trying the action for recovery and shall be paid, together with interest thereon at the rate of twelve percent per annum, by the person recovering said land to the persons entitled thereto, and the payment of such sum shall be a condition precedent to the entry of judgment or decree in such suit, action, or proceeding. All such treasurer's deeds executed by the treasurer purporting to convey lands and improvements thereon for all purposes shall be deemed to be color of title from and after the time the same is recorded in the office of the county clerk and recorder for the county in which said lands are located. The term "improvements" includes sums and amounts of money expended thereon in good faith by the grantee and his successors and assigns in search of minerals and oil, as well as other expenditures for the improvements of such lands which add to the cost and value thereof.
L. 64: R&RE, p. 743, § 1. C.R.S. 1963: § 137-12-1. L. 85: Entire section amended, p. 1247, § 33, effective July 1.
For limitation of actions with respect to persons under disability, see article 81 of title 13.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 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.
L. 64: R&RE, p. 744, § 1. C.R.S. 1963: § 137-12-2.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 39-12-104 - Redemption of real property of person under disability

(1)
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.
(2)
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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 39-12-105 - Certificate of redemption

(1)
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.
(2)
For each certificate so delivered, the treasurer shall be entitled to a fee as provided in section
30-1-102
, C.R.S.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 39-12-106 - [Repealed]

L. 64: R&RE, p. 746, § 1. C.R.S. 1963: § 137-12-6. L. 85: Entire section amended, p. 1249, § 37, effective July 1. L. 96: Entire section repealed, p. 1395, § 16, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 39-12-107 - [Repealed]

L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-7. L. 83: Entire section amended, p. 1231, § 21, effective July 1. L. 96: Entire section repealed, p. 1395, § 17, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 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.
L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 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.
L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-10.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 39-12-111 - Land wrongfully sold - repayment

(1)
When, by mistake or error of the treasurer, county clerk and recorder, or assessor or from double assessment, a tax lien has been sold on land upon which no tax was due at the time, the county shall reimburse the purchaser in the amount paid by him in connection with the purchase of the tax lien on such land, together with interest from the date of purchase at the rate which is determined as provided in this section. Reimbursement shall be made from the various funds to which the tax was originally distributed; except that interest shall be paid from the county general fund. The treasurer, county clerk and recorder, or assessor, as the case may be, and his sureties on his official bond shall be liable to the county for such amounts reimbursed as a result of sales made only through willful misconduct.
(2)
(a)
The annual rate of interest shall be two percentage points above the discount rate, which discount rate shall be the rate of interest a commercial bank pays to the federal reserve bank of Kansas City using a government bond or other eligible paper as security, and shall be rounded to the nearest full percent.
(b)
Notwithstanding any other provision of this subsection (2), the rate of interest shall be no lower than eight percent per annum compounded annually.
(3)
The commissioner of banking shall establish the annual rate of interest based upon the computation specified in subsection (2) of this section. Such annual rate of interest shall be so established as of September 1, 1981, to become effective October 1, 1981. Thereafter, on September 1 of each year, the annual rate of interest shall be established in the same manner, to become effective on October 1 of the same year.
L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-11. L. 67: p. 951, § 24. L. 69: p. 1128, § 1. L. 81: Entire section amended, p. 1862, § 2, effective September 1. L. 85: (1) amended, p. 1250, § 39, effective July 1. L. 88: (2) amended, p. 1294, § 28, effective May 23.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 12 - Redemption (§§ 39-12-101 — 39-12-113) › Section 39-12-113 - Redemption of proportionate interest

(1)
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.
(2)
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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 13 - DOCUMENTARY FEE ON CONVEYANCES OF REAL PROPERTY (§§ 39-13-101 — 39-13-108) › Section 39-13-101 - Legislative declaration

(1)
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".
(2)
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.
L. 67: p. 942, § 1. C.R.S. 1963: § 137-13-1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 13 - DOCUMENTARY FEE ON CONVEYANCES OF REAL PROPERTY (§§ 39-13-101 — 39-13-108) › Section 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.
Amended by 2014 Ch. 30,§ 10, eff. 7/1/2014.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 13 - DOCUMENTARY FEE ON CONVEYANCES OF REAL PROPERTY (§§ 39-13-101 — 39-13-108) › Section 39-13-104 - Exemptions

(1)
The documentary fee imposed in this article shall not apply to:
(a)
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.
(b)
Any deed granting or conveying title to real property in consequence of a gift of such property;
(c)
Any public trustee's deed executed pursuant to the provisions of section
38-38-501
, C.R.S.;
(d)
Any treasurer's deed executed in accordance with the provisions of article
11
of this title;
(e)
Any sheriff's deed;
(f)
Any instrument which confirms or corrects a deed previously recorded;
(g)
Any deed granting or conveying title to cemetery lots;
(h)
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;
(i)
Any lease of real property or assignment or transfer of an interest in any such lease;
(j)
Any document given to secure payment of an indebtedness;
(k)
Any document granting or conveying a future interest in real property;
(l)
Any decree or order of a court of record determining or vesting title;
(m)
Any document necessary to transfer title to property as a result of the death of an owner thereof;
(n)
Repealed.
(o)
Any rights-of-way and easements.
(2)
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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 13 - DOCUMENTARY FEE ON CONVEYANCES OF REAL PROPERTY (§§ 39-13-101 — 39-13-108) › Section 39-13-105 - No deed recorded unless documentary fee paid

No deed or instrument in writing to which a documentary fee applies shall be recorded until and unless the documentary fee payable thereon has been paid and evidence of its payment has been imprinted, typed, stamped, or written in ink thereon as provided in section
39-13-103
. Any county clerk and recorder who willfully and knowingly records any document to which a documentary fee applies without having first collected such fee and evidenced payment thereof as provided in this article is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of fifty dollars.
L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-5. L. 68: p. 32, § 3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 13 - DOCUMENTARY FEE ON CONVEYANCES OF REAL PROPERTY (§§ 39-13-101 — 39-13-108) › Section 39-13-106 - Unlawful acts - penalty

(1)
It is unlawful for any person to commit the following acts:
(a)
To fail or refuse to pay the documentary fee imposed in this article when such payment is required;
(b)
To willfully and knowingly recite to the county clerk and recorder a consideration greater or less than the actual consideration referred to in section
39-13-102 (2)(a) and (2)(b)
in connection with the granting or conveying of title to real property by any deed or instrument in writing to which the documentary fee applies.
(2)
Any person who commits either of the acts set forth in subsection (1) of this section commits an unclassified misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars.
Amended by 2021 Ch. 462, § 692, eff. 3/1/2022.
L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-6. L. 2021: (2) amended, (SB 21-271), ch. 3295, p. 3295, § 692, effective 3/1/2022.
Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.
2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 13 - DOCUMENTARY FEE ON CONVEYANCES OF REAL PROPERTY (§§ 39-13-101 — 39-13-108) › Section 39-13-107 - Assessor to compile continuing record

It is the duty of each assessor to examine at least once each year all documents recorded in his county upon which a documentary fee has been paid and to determine in each case the consideration upon which such fee was computed and paid. He shall compile and maintain in his office a continuing record of all such considerations to assist him in appraising property and determining the actual value thereof as required by the provisions of section
39-1-103(5)
.
L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 13 - DOCUMENTARY FEE ON CONVEYANCES OF REAL PROPERTY (§§ 39-13-101 — 39-13-108) › Section 39-13-108 - Disposition of fees

All documentary fees collected by the county clerk and recorder shall be deposited with the treasurer at least once each month and credited by him in the manner prescribed by law.
L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › CONVEYANCING AND EVIDENCE OF TITLE (§§ 39-13-101 — 39-14-103) › Article 14 - REAL PROPERTY TRANSFER INFORMATION (§§ 39-14-101 — 39-14-103) › Section 39-14-101 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Authorized agent" shall have the same meaning as set forth in section
38-29-102(1)
, C.R.S.
(1.5)
"Conveyance" means any transfer of a real property interest or manufactured home for some consideration in money or money's worth.
(2)
"Conveyance document" means any document upon which a documentary fee is imposed pursuant to section
39-13-102
.
(3)
"Declaration" means a form prescribed by the property tax administrator, and approved by the state board of equalization after review by the advisory committee to the property tax administrator as provided in section
39-9-103(10)
, that contains information to assist the assessor in determining the value of real property and manufactured homes required to be furnished under this article pursuant to section
39-14-102
or
39-14-103
.
(4)
"Manufactured home" shall have the same meaning as set forth in section
39-1-102
(7.8).
(5)
"Manufactured home title application" means an application for a new certificate of title in accordance with the provisions of part 1 of article
29
of title
38
, C.R.S., that is made after a sale or transfer described in section
38-29-112(1)
or
38-29-114(1)
, C.R.S.
(6)
"Verification of application form" shall have the same meaning as set forth in section
38-29-102(13)
, C.R.S.
L. 89: Entire article added, p. 1460, § 20, effective July 1. L. 96: (3) amended, p. 949, § 3, effective July 1. L. 2008: (1) and (3) amended and (1.5), (4), (5), and (6) added, p. 452, § 11, effective July 1. L. 2009: (1.5) and (4) amended, (SB 09-040), ch. 9, p. 71, §13, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 20 - ENFORCEMENT OF TAX LIENS (§§ 39-20-101 — 39-20-107) › Section 39-20-101 - Not applicable to general or inheritance taxes

The provisions of this article shall not apply to liens for general taxes or inheritance taxes.
L. 43: p. 509, § 7. CSA: C. 142, § 280(7). CRS 53: § 138-7-1. C.R.S. 1963: § 138-6-1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 20 - ENFORCEMENT OF TAX LIENS (§§ 39-20-101 — 39-20-107) › Section 39-20-102 - Civil action to enforce lien

In any case where there has been a refusal or neglect to pay any tax due the state of Colorado and a statement or notice has been filed which, under law, creates a lien upon any real property for such tax, the executive director of the department of revenue may cause a civil action to be filed in the district court of the county in which is situated any real property which is subject to said lien to enforce the lien of the state of Colorado for such tax upon the real property situated in that county or in any other county in the state which may be subject to such lien or to subject any real property or any right, title, or interest in real property to the payment of such tax. The court shall adjudicate all matters involved in such action and may decree a sale of the real property and distribute the proceeds of such sale according to the findings of the court in respect to the interest of the parties and of the state of Colorado. The proceedings in such action and the manner of sale, the period for and manner of redemption from such sale, and the execution of a deed of conveyance shall be in accordance with the law and practice relating to foreclosures of mortgages upon real property. In any such action, the court may appoint a receiver of the real property involved in such action if equity so requires.
L. 43: p. 507, § 1. CSA: C. 142, § 280(1). CRS 53: § 138-7-2. C.R.S. 1963: § 138-6-2.
For foreclosure of mortgages and redemption procedures, see articles 38, 39, and 40 of title 38; for appointment and qualification of receivers, see C.R.C.P. 66.