Colorado Statutes
§ 32-11-305 — Delinquent taxes
Colorado § 32-11-305
This text of Colorado § 32-11-305 (Delinquent taxes) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 32-11-305 (2026).
Text
(1)If the taxes levied are not paid, then
delinquent real property shall be sold at the regular tax sale for the payment of
such taxes, interest, and penalties, in the manner provided by the statutes of the
state for selling real property for the nonpayment of taxes. If there are no bids at
such tax sale for the property so offered, the property shall be struck off to the
county, and the county shall account to the district in the same manner as provided
by law for accounting for school, town, and city taxes.
(2)Delinquent personal property shall be distrained and sold as provided by
law.
(3)Nothing in this article, neither the tax limitations in section 32-11-217
(1)(d) nor otherwise, shall be construed as preventing the collection in full of the
proceeds of all levies of ta
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Legislative History
Source: L. 69: p. 758, � 30. C.R.S. 1963: � 89-21-30.
Nearby Sections
15
§ 32-1-1001
Common powers - definitions§ 32-1-1003
Health service districts - additional powers§ 32-1-1009
Regional tourism projects§ 32-1-101
Short title§ 32-1-102
Legislative declaration§ 32-1-103
Definitions§ 32-1-104.8
Information statement regarding taxes and debt§ 32-1-106
Repetitioning of elections - time limits§ 32-1-107
Service area of special districts§ 32-1-108
Correction of faulty notices§ 32-1-109
Early hearingsCite This Page — Counsel Stack
Bluebook (online)
Colorado § 32-11-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/32/32-11-305.