§ 38-41-109 — When in possession under color of title - unoccupied lands

Whenever a person having color of title, made in good faith, to vacant and
unoccupied land pays all taxes legally assessed thereon for seven successive
years, he shall be deemed and adjudged to be the legal owner of said vacant and
unoccupied land to the extent and according to the purport of his paper title. All
persons holding under such taxpayer, by purchase, devise, or descent, before said
seven years have expired, who continue to pay the taxes as provided in this section,
so as to complete the payment of taxes for the period of time provided in this
section, shall be entitled to the benefit of this section. If any person, having a better
paper title to said vacant and unoccupied land, shall during the said term of seven
years pay the taxes assessed on said land for any one or more years during the said
term of seven years, then such person seeking title under claim of taxes paid, his
heirs and assigns, shall not be entitled to the benefit of this section. For the
purposes of this part 1 a redemption from a sale for taxes by the party claiming
under any of the limitations set forth in this section shall be considered as the
equivalent of a payment of taxes.

Legislative History

Source: L. 27: p. 602, � 38. CSA: C. 40, � 144. CRS 53: � 118-7-9. C.R.S. 1963: � 118-7-9.