Colorado § 37-45-129 Sale for delinquencies

Colorado Statutes

§ 37-45-129 — Sale for delinquencies

Colorado § 37-45-129

Title 37Water and

Art.Water Conservancy Districts

This text of Colorado § 37-45-129 (Sale for delinquencies) 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. § 37-45-129 (2026).

Text

(1)Before July 1, 2024, if the taxes or assessments levied are not paid, then the real property shall be sold at the regular tax sale for the payment of said taxes and assessments, interest, and penalties in the manner provided by the statutes of the state of Colorado for selling property for payment of general taxes. If there are no bids at said tax sale for the property so offered under class A and class B, said 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. If there are no bids for the property so offered under class C and class D, said property shall be struck off to the district, and the tax certificate shall be issued in the name of the district,

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(1) Before July 1, 2024, if the taxes or
assessments levied are not paid, then the real property shall be sold at the regular
tax sale for the payment of said taxes and assessments, interest, and penalties in
the manner provided by the statutes of the state of Colorado for selling property
for payment of general taxes. If there are no bids at said tax sale for the property so
offered under class A and class B, said 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. If there are no bids for the property
so offered under class C and class D, said property shall be struck off to the
district, and the tax certificate shall be issued in the name of the district, and the
board shall have the same power with reference to sale of said tax certificate as
vested in county commissioners and county treasurers when property is struck off
to the counties.

(2) Notwithstanding any law to the contrary, on or after July 1, 2024, a water
conservancy district 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 striking off of property or the
issuance of a tax certificate or 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 county or
water conservancy district and a county treasurer shall not issue a tax certificate 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. 37: p. 1345, � 23. CSA: C. 173B, � 37. CRS 53: � 149-6-24. C.R.S. 1963: � 150-5-24. L. 2024: Entire section amended, (HB 24-1056), ch. 165, p. 808, � 20, effective July 1.