§ 37-41-124 — Assessment - collection - redemption - deed

(1) The revenue
laws of this state for the assessment, levying, and collection of taxes on real estate
for county purposes, as modified in this section, shall be applicable for the
purposes of this article 41, including the enforcement of penalties and forfeiture for
delinquent taxes. Before July 1, 2024, however, in case of sale of any lot or parcel of
land, or any interest therein, for delinquent irrigation district taxes or delinquent
irrigation district and general taxes, when there are no bids therefor on any of the
days of such tax sale, the same shall be struck off to the irrigation 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 said 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 the entry struck off to .............. irrigation
district on the treasurer's records, as well as an entry showing the amount of the
general irrigation district taxes and interest thereon, respectively, for which said
lands were offered for sale, together with the cost attending such sale.

(2) Before July 1, 2024, 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. Such
irrigation 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.

(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 shall
be issued, the same may be done in the same manner as is provided by law to be
done, 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. In such case the county
treasurer shall forthwith issue a certificate of redemption therefor and notify the
district secretary of said fact, who shall thereupon make a suitable transfer entry
upon the secretary's record 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 irrigation district, the same may be done in the same
manner as provided by law to be done 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 district general fund tax, or in
cash and interest coupons or bonds not in excess of the irrigation district and
redemption fund tax, or in cash and in warrants and bonds, respectively, not in
excess of said respective funds.

(4.5) Notwithstanding any law to the contrary, on or after July 1, 2024, an
irrigation district, an assignee of an irrigation 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 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 an irrigation 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.

(5) No action for possession of or to quiet title to land sold for taxes shall lie
on behalf of the owner or claimant of the fee title as against the holder of the tax
deed or his grantee claiming title or color of title thereunder in any case wherein
the taxes or any part thereof for which said land was sold were levied for the
maintenance, operating, and current expenses of an irrigation district or to pay the
interest or principal of the bonds of such district, unless such action is brought
within five years after the execution and delivery of the deed by the treasurer and
the recording thereof, any law to the contrary notwithstanding. As a condition
precedent to the right of such owner or claimant of the fee title to maintain his said
suit for possession or to quiet title as against the person in possession under color
of title, or as against the claimant of title to vacant and unoccupied land under a tax
deed giving color of title to lands in an irrigation district, the plaintiff, at the time of
filing his complaint, shall pay to the clerk of the court in which such proceedings
are instituted, for the benefit of and to be paid to the person entitled thereto in case
the plaintiff prevails in such suit, the amount of all taxes, interest, expenses, and
penalties, including the amount of subsequent taxes paid on account of such sale
which may have been paid thereunder, with interest on the whole of such sum at
eight percent per annum.

(6) In any case in which the claimant has title or color of title to land in an
irrigation district under a tax deed duly recorded, and brings his suit for possession
of or to quiet title to such lands, the invalidity or alleged invalidity or insufficiency
of the tax deed shall not be a sufficient defense after the expiration of five years
from and after the execution, delivery, and record of said tax deed, nor, if such
defense is pleaded prior to the expiration of said five years, shall the invalidity or
insufficiency of the tax deed be considered by the court as a defense, unless
defendant shall first deposit with the clerk of the court in which said suit is brought,
a sufficient amount to pay the taxes, interest, expenses, and penalties, including
the amount of subsequent taxes and interest at eight percent per annum, paid on
account of such tax sale, for the benefit of and to be paid to the person entitled
thereto, when ascertained by the judgment in said suit.

Legislative History

Source: L. 05: p. 262, � 22. R.S. 08: � 3461. L. 15: p. 315, � 1. C.L. � 1999. CSA: C. 399, CRS 53: � 149-1-23. C.R.S. 1963: � 150-1-23. L. 2024: (1), (2), (3), and (4) amended and (4.5) added, (HB 24-1056), ch. 165, p. 805, � 12, effective July 1.