§ 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 […]
§ 39-11-151. County Officials and Employees May Not Acquire a Tax Lien or Property by Sale of a Tax Lien
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 […]
§ 39-11-136. Treasurer to Execute Deed – Effect
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 […]
§ 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 […]
§ 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. Source: L. 64: R&RE, p. 737, § […]
§ 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 […]
§ 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 […]
§ 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. Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-39. L. 85: Entire […]
§ 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 […]
§ 39-11-142. Disposition of Certificates Held by Counties
In cases where a tax lien on real estate has been struck off to the county at tax sales and the county has held the certificate of sale for three years or more, the board of county commissioners may apply for and receive a tax deed in like manner as is provided by law in […]