§ 37-23-114 — State tax laws to apply

(1) The laws of this state for the
collection of general taxes including the laws for the sale of property for taxes and
the redemption of the same, except as modified in this section, shall apply and have
full force and effect for the purposes of articles 20 to 30 of this title 37, and the
provisions of said articles for collecting the same shall be deemed for the purpose
of carrying into effect the police powers granted to drainage districts for the
construction and maintenance of drainage systems and shall not be construed as
imposing a special tax under the taxing power. Before July 1, 2024, in case of a sale
of any lot or parcel of land or any interest therein for delinquent drainage district
taxes or delinquent drainage district and other taxes, and there are no bids therefor
on any of the days of such tax sale, the same shall be struck off to the drainage
district in which such land is located for the amount of the taxes, interest, and costs
thereon, and a certificate of sale shall be made out to the district therefor and
delivered to its secretary, who shall file the same in the office of its board of
directors and record the same in a book of public record to be kept by said board
for such purpose, but no charge shall be made by the county treasurer for making
such certificate, and in such case the county treasurer shall make an entry on the
treasurer's records struck off to .............. drainage district as well as an entry
showing the amount of the taxes and interest thereon for which said lands were
offered for sale, together with the cost attending such sale. No taxes assessed
against any land so struck off to said district under the provisions of this section
shall be payable until the same has been derived by the district from the sale or
redemption of such lands.

(2) Before July 1, 2024, such drainage district or its assignee shall be entitled
to a tax deed for said lands, in the same manner and subject to the same equities as
if a private purchaser at said tax sale, upon the payment to the county treasurer at
the time of demanding said deed of such sum as the board of county commissioners
of such county at any regular or special meeting may decide for the payment of any
delinquent general taxes, and if said deed is demanded by any assignee of the
drainage district, then such assignee shall also pay to the county treasurer such
additional amount as may be specified by the board of directors of the drainage
district, as payment for any delinquent drainage district taxes.

(3) Before July 1, 2024, in case the owner of said lot or parcel of land, or
interest therein, desires to redeem the same at any time before said tax deed is
issued, the same may be done in the same manner as provided by law, in case said
lot or parcel of land, or interest therein, has been purchased by a bidder at said tax
sale or has been struck off to the county, and in such case the county treasurer
shall forthwith issue a certificate of redemption therefor and notify the secretary of
said fact, who shall thereupon make a suitable transfer entry upon the secretary's
record aforesaid and return the certificate of sale to the county treasurer for
cancellation.

(4) Before July 1, 2024, in case any person desires to obtain such certificate
of purchase so issued to said drainage district, the same may be done in the same
manner as provided by law in case said lot or parcel of land, or interest therein, had
been purchased by a bidder at said tax sale or had been struck off to the county,
upon payment to the county treasurer of the required amount in cash, or in cash
together with warrants not in excess of the drainage district and redemption fund
tax, or in cash and in warrants and bonds and coupons respectively, not in excess of
said respective funds.

(5) Before July 1, 2024, after any certificate of sale or tax deed has been
issued to any drainage district, such drainage district or any assignee thereof may
at any time commence an action in the district court in the county wherein the
major portion of said drainage district lies, for the purpose of determining the
validity of said tax sale. Such action shall be conducted in the same manner as an
action to quiet title to real estate under the laws of the state; and after the final
determination of such action, the validity of the taxes for which the property was
sold and the legality of the proceedings taken in the sale of the property involved
shall be incontestable between all persons and parties whatsoever.

(6) Notwithstanding any law to the contrary, on or after July 1, 2024, a
drainage district, an assignee of a drainage district, a holder of a certificate of
purchase, or a county treasurer shall follow the procedures established in article
11.5 of title 39 and shall not follow the procedures established in this section,
sections 37-23-115 to 37-23-118, or article 11 of title 39 concerning the issuance of
a tax deed. Notwithstanding any law to the contrary, on or after July 1, 2024, a lot or
parcel of land shall not be struck off to a drainage district and a county treasurer
shall not issue a certificate of sale, certificate of purchase, or tax deed pursuant to
this section or article 11 of title 39 to the extent such actions would be inconsistent
with the requirements of article 11.5 of title 39.

Legislative History

Source: L. 11: p. 323, � 58. L. 21: p. 275, � 1. C.L. � 2172. CSA: C. 57, � 66. CRS 53: � 47-4-14. C.R.S. 1963: � 47-4-14. L. 2024: Entire section amended, (HB 24-1056), ch. 165, p. 802, � 7, effective July 1.