Colorado § 37-46-126.6 Delinquent taxes

Colorado Statutes

§ 37-46-126.6 — Delinquent taxes

Colorado § 37-46-126.6

Title 37Water and

Art.Colorado River Water Conservation District

This text of Colorado § 37-46-126.6 (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. § 37-46-126.6 (2026).

Text

(1)Before July 1, 2024, 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 statute 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 or the subdistrict levying the taxes 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 sections 37-46-109 (1) and 37-46-126.3 (1) nor otherwise, shall be construed as preventing t

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(1) Before July 1, 2024, 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
statute 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 or the subdistrict levying the
taxes 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 sections 37-46-109 (1)
and 37-46-126.3 (1) nor otherwise, shall be construed as preventing the collection in
full of the proceeds of all levies of taxes by the district or subdistrict levying the
taxes authorized by this article, including, without limitation, any delinquencies,
interest, penalties, and costs.

(4) Notwithstanding any law to the contrary, on or after July 1, 2024, a
district, subdistrict, or 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 sale or striking off of property to a county or
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 county for nonpayment of
taxes 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. 79: Entire section added, p. 1360, � 6, effective May 31. L. 2024: (1) amended and (4) added, (HB 24-1056), ch. 165, p. 808, � 21, effective July 1.