Colorado Statutes
§ 32-11-305 — Delinquent taxes
(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.
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