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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-109 - Time of public auction

The public auction of tax liens on lands upon which taxes remain delinquent shall commence on or before the second Monday in December of each year.
L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-9. L. 85: Entire section amended, p. 1235, § 5, effective July 1. L. 2005: Entire section amended, p. 1237, § 6, effective June 3.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-110 - When public auction can be held

If, from any cause, the tax lien on real property cannot be duly advertised and offered for sale at public auction on or before the second Monday of December, it is the duty of the treasurer to hold the public auction on any subsequent day in which it can be held, allowing time for the publication of notice as provided in section
39-11-102
.
L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-10. L. 85: Entire section amended, p. 1236, § 6, effective July 1. L. 2005: Entire section amended, p. 1237, § 7, effective June 3.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-111 - Method of payment

When the treasurer sells any tax lien on any lands or lots for delinquent taxes, the treasurer may accept payment of the purchase price in the form of cash, negotiable paper, or electronic funds transfer, subject to the treasurer's bidding rules.
L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-11. L. 85: Entire section amended, p. 1236, § 7, effective July 1. L. 2005: Entire section amended, p. 1237, § 8, effective June 3.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-112 - Erroneous name or assessment in wrong county - effect

(1)
When tax liens on any lands or town lots are offered for sale for any delinquent taxes, it shall not be necessary to sell the same as the property of any person. No sale of any tax lien on any land or town lots for delinquent taxes shall be considered invalid because charged on the roll in any other name than that of the rightful owner, or charged as unknown; but the tax lien and such land or lots in other respects shall be sufficiently described on the tax roll to identify the same, and the taxes for such land or lots shall be due and unpaid at the time of such sale.
(2)
When any land lying in one county is erroneously taxed and a tax lien on such land is sold for delinquent taxes in another county, the county so erroneously taxing and selling a tax lien on such land for delinquent taxes shall be liable to the owner of such land for any expense or damage caused to such owner by such erroneous sale.
L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, 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 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-113 - Abbreviations, letters, and figures may be used

In all advertisements for the sale of tax liens on real property for delinquent taxes and in entries required to be made by the assessor, county clerk and recorder, treasurer, or other officers in lists, books, rolls, certificates, receipts, deeds, or notices, letters, figures, and abbreviations may be used to denote townships, ranges, sections, parts of sections, lots, blocks, dates and amounts of taxes, delinquent interest, and costs.
L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-13. L. 85: Entire section amended, p. 1236, § 9, effective July 1. L. 92: Entire section amended, p. 2231, § 19, effective April 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 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-114 - Record of sales of tax liens on real estate and mobile homes

(1)
The treasurer shall make a correct record of all sales of tax liens on real estate for delinquent taxes in a well-bound book or other permanent record to be kept by the treasurer for that purpose. Said book shall contain:
(a)
The date of sale;
(b)
The description of each tract of land or town lot for which a tax lien is sold;
(c)
The name of the owner thereof, if known;
(d)
The name of the purchaser;
(e)
The total amount of taxes, delinquent interest, and costs at time of sale;
(f)
Columns for amount of subsequent taxes paid by the purchaser and the date of payment;
(g)
To whom assigned and the date of assignment;
(h)
The name of person redeeming and date of redemption;
(i)
The total amount paid for redemption;
(j)
The name of person to whom conveyed and date of deed.
(2)
The treasurer shall also note in the tax list, opposite the description of the property for which a tax lien is sold, the fact and date of such sale.
(3)
(a)
Upon recordation of the tax sale, the treasurer shall also make a separate list of all mobile homes for which tax liens are sold at the sale and file such list with the department of revenue. Such list shall include the mobile home's identification number, year and make, parcel number, and all pertinent tax sale information. For maintaining this recorded tax sale information on mobile homes, the executive director of the department of revenue may impose a fee of five dollars which shall become part of the mobile home tax sale redemption cost.
(b)
Notwithstanding the amount specified for the fee in this section, the executive director of the department of revenue by rule or as otherwise provided by law may reduce the amount of the fee if necessary pursuant to section
24-75-402(3)
, C.R.S., to reduce the uncommitted reserves of the fund to which all or any portion of the fee is credited. After the uncommitted reserves of the fund are sufficiently reduced, the executive director by rule or as otherwise provided by law may increase the amount of the fee as provided in section
24-75-402(4)
, C.R.S.
L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-14. L. 82: (3) added, p. 551, § 17, effective July 1. L. 85: IP(1), (1)(b), (2), and (3) amended, p. 1237, § 10, effective July 1. L. 92: (1)(e) amended, p. 2231, § 20, effective April 9. L. 94: IP(1) and (2) amended, p. 756, § 10, effective April 20. L. 96: (2) amended, p. 1393, § 12, effective July 1. L. 98: (3) amended, p. 1347, § 81, effective June 1. L. 2000: (3)(a) amended, p. 1638, § 17, effective June 1.
For tax sale procedure and redemption of a mobile home, see § 39-10-111.5.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-115 - To whom tax lien shall be sold

(1)
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.
(2)
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:
(a)
Recognition of buyers in numerical sequence, in rotation, or in the order in which bids are made;
(b)
Determining the order in which tax liens are sold, without regard to the order in which they appear in the published notice of sale;
(c)
Setting minimum bid increases; and
(d)
Setting a minimum total of taxes, delinquent interest, and costs below which competitive bids will not be accepted.
(3)
The treasurer may combine and sell as a unit parcels which are contiguous or are contained within one subdivision.
(4)
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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
For certificate of sale for personal property, see § 39-10-111. For certificate of sale for a mobile home, see § 39-10-111.5.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-18.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 729, § 1. C.R.S. 1963: § 137-11-21.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-122 - Transfer of certificates by counties

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 general taxes may assign, sell, or transfer such certificates in such manner, at such times, and on such terms as may be determined by resolution of the board of county commissioners of such county. Thereafter such county shall execute and deliver such instruments as may be necessary fully to convey all of the right, title, and interest of the county in or to such certificates; but no sale of any certificate of purchase issued upon any real estate upon which taxes in excess of ten thousand dollars are then due shall be valid unless and until the sale of said certificate and the terms of said sale are approved by the administrator after notice of said proposed sale and the terms thereof have been published in at least one issue of a newspaper published regularly in the county where said real estate is located, or if no newspaper is published in said county, then by posting notice of said proposed sale and the terms thereof at the county courthouse and two other public places in said county.
L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-22. L. 85: Entire section amended, p. 1239, § 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 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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
.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-24.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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
.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-27.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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
.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
Amended by 2017 Ch. 17,§ 1, eff. 3/8/2017.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-132 - [Repealed]

L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-32. L. 75: Entire section repealed, p. 1480, § 8, 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 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-33.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 734, § 1. C.R.S. 1963: § 137-11-34.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-136 - Treasurer to execute deed - effect

(1)
The deed shall be signed by the treasurer in his official capacity and when so signed shall vest in the purchaser all the right, title, interest, and estate of the former owner in and to the land conveyed and also all right, title, interest, and claim of the state and county thereto. Such deed may be acknowledged in the same manner as other deeds to real estate and, if so acknowledged and recorded in the proper county, shall be prima facie evidence of the following facts:
(a)
That the real property conveyed was subject to taxation for the year or years stated in the deed;
(b)
That the taxes were not paid at any time before the sale;
(c)
That the real property conveyed had not been redeemed from the sale at the date of the deed;
(d)
That the property had been listed and assessed at the time and in the manner required by law;
(e)
That the taxes were levied according to law;
(f)
That the tax lien on said property was advertised for sale in the manner and for the length of time required by law;
(g)
That the tax lien on said property was sold for delinquent taxes as stated in the deed;
(h)
That the grantee named in the deed was the purchaser, or the heir at law, or the assignee of such purchaser;
(i)
That the sale was conducted in the manner required by law;
(j)
That the deed was properly signed, acknowledged, and delivered by the treasurer.
(2)
All the right, title, interest, and estate conveyed by any such deed executed before August 1, 1964, by the treasurer shall be deemed to have vested in the purchaser at the time such deed was signed by the treasurer in his official capacity.
(3)
Execution of a deed pursuant to this section shall not affect the existence of any public or private roads, rights-of-way, conservation easements, other easements, or equitable servitudes that run with land and have both benefits and burdens, all as claimed or existing prior to the execution of such deed.
L. 64: R&RE, p. 736, § 1. C.R.S. 1963: § 137-11-36. L. 85: (1)(f) and (1)(g) amended, p. 1243, § 24, effective July 1. L. 93: (3) added, p. 305, § 4, effective April 7. L. 2001: (3) amended, p. 10, § 1, effective August 8; (3) amended, p. 308, § 1, effective August 8.
Amendments to subsection (3) by House Bill 01-1082 and House Bill 01-1321 were harmonized.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-37.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 67: p. 803, § 5. C.R.S. 1963: § 137-11-49. L. 93: Entire section amended, p. 440, § 8, 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 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-43.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-44. L. 69: p. 1127, § 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 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-45.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-46.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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
.
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.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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
.
L. 73: p. 1430, § 3. C.R.S. 1963: § 137-11-50. L. 85: Entire section amended, p. 1246, § 31, 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 11 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-151 - County officials and employees may not acquire a tax lien or property by sale of a tax lien

(1)
(a)
No property for which a tax lien is sold for delinquent taxes under this article shall be conveyed to an elected or appointed county official, to a county employee, or to a member of the immediate family of any such person or to the agent of any such county official or employee, if the tax lien on such property is sold during the time the official or employee holds office or is employed.
(b)
No tax lien shall be sold to an elected or appointed county official, to a county employee, or to a member of the immediate family of such person or to the agent of any such county official or employee during the time the official or employee holds office or is employed.
(2)
The purchase of any tax lien or the conveyance of any property by tax deed pursuant to this article is exempt from the provisions of this section under the following circumstances:
(a)
If the property to be conveyed was owned by the county official or county employee, or by a member of the immediate family of any such person, immediately prior to the sale of a tax lien on such property for delinquent taxes;
(b)
If such property is situated within a county other than the county to which such county official or employee is elected, appointed, or employed; or
(c)
If the property to be conveyed is a severed mineral interest and, at the time of the conveyance, the county official or county employee is the owner of the surface estate which is coterminous with the severed mineral interest.
(3)
Any county official, county employee, or member of the immediate family of any such person, or the agent of any such county official or employee, who knowingly purchases any tax lien or receives a conveyance of property in violation of the provisions of this section commits a class 2 misdemeanor and shall be punished as provided in section
18-1.3-501
.
Amended by 2021 Ch. 462, § 691, eff. 3/1/2022.
L. 75: Entire section added, p. 1481, § 1, effective June 29. L. 85: (1) and (2) amended, p. 1246, § 32, effective July 1. L. 94: Entire section amended, p. 757, § 12, effective April 20. L. 2002: (3) amended, p. 1555, § 346, effective October 1. L. 2021: (3) amended, (SB 21-271), ch. 3295, p. 3295, § 691, 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).
(1) For other provisions relating to standards of conduct for public officers and employees, see article 18 of title 24 . (2) For the legislative declaration contained in the 2002 act amending subsection (3), see section 1 of chapter 318, Session Laws of Colorado 2002.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 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.
L. 93: Entire section added, p. 81, § 1, effective March 26.
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 - Sale of Tax Liens (§§ 39-11-100.3 — 39-11-153) › Section 39-11-153 - 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 article 11.5 of title 39 and shall not follow the procedures established in this article 11 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 this article 11.
Added by 2024 Ch. 165,§ 4, 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 39-11.5-102 - Application for public auction - contents - fee

(1)
At any time at least three years from the date of the sale of a tax lien pursuant to article 11 of this title 39, a lawful holder may file an application for a public auction of a certificate of option for treasurer's deed for the property subject to the tax lien described in the certificate of purchase held by the lawful holder. In so doing, the lawful holder shall file an application for public auction in a form and manner determined by the treasurer as follows:
APPLICATION FOR A PUBLIC AUCTION OF A CERTIFICATE OF OPTION FOR TREASURER'S DEED TO THE COUNTY TREASURER OF ____________ COUNTY, COLORADO:
The undersigned, as the holder of Treasurer's Tax Lien Sale Certificate of Purchase No. ________ issued pursuant to the tax lien sale held on the ____ day of ________, 20__, for the taxes and/or special assessments for the tax year ______ hereby request that you, as County Treasurer, give notice and take such proceedings as are required by 39-11.5-102, C.R.S., so that the undersigned may begin the process to obtain a Treasurer's Deed to the property described in said Treasurer's Tax Lien Sale Certificate, more particularly described as follows, to-wit:
LEGAL DESCRIPTION:
situated in the County of ____________, State of Colorado.
PROPERTY ADDRESS: __________
SCHEDULE NUMBER: __________
PARCEL NUMBER: ___________
CURRENT ASSESSED OWNER: ___________
T.D. REFERENCE NUMBER: ___________
THE AMOUNT OF THE OUTSTANDING INVESTMENT BALANCE OF THE TAX LIEN AS OF THE DATE OF THE FILING OF THE APPLICATION FOR PUBLIC AUCTION: ___________
LAWFUL HOLDER NAME: ___________
ADDRESS OR PO BOX: ___________
CITY/STATE/ZIP CODE: ___________
COUNTY OF RESIDENCE: ___________
LAWFUL HOLDER NAME: ___________
LAWFUL HOLDER SIGNATURE: ___________
DATE: ___________
(2)
The treasurer may require the lawful holder to make a deposit in an amount determined by the treasurer to include the treasurer's fee for recording the application in an amount equal to the amount established in section 38-37-104 (1)(b)(I) plus the amount necessary to cover the actual and reasonable costs to the treasurer to administer the public auction and otherwise ensure compliance with the requirements of this article 11.5.
Added by 2024 Ch. 165,§ 5, eff. 7/1/2024.