§ 39-11-120 — Presentation of certificates for deed

Colorado § 39-11-120

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Sale of Tax Liens

Text

(1) Before July 1, 2024, any
time after the expiration of the term of three years from the date of the sale of any
tax lien on any land, or interest therein or improvements thereon, for delinquent
taxes, on demand of the purchaser or lawful holder of the certificate of such tax
lien, other than the county wherein such property is situated, and on presentation of
such certificate of purchase or properly authenticated order of the board of county
commissioners, where the certificate has been lost or wrongfully withheld from the
owner, and upon proof of compliance with section 39-11-128, the treasurer shall
make out a deed for each such lot, parcel, interest, or improvement for which a tax
lien was sold and which remains unredeemed and deliver the same to such
purchaser or lawful holder of such certificate or order.

(2) The treasurer shall be entitled to a fee for each such deed made and
acknowledged by him and a fee for the acknowledgment thereof, as provided in
section 30-1-102, C.R.S.

(3) Whenever any certificate given by the treasurer for a tax lien on any land,
interest, or improvement sold for delinquent taxes is lost or wrongfully withheld
from the rightful owner thereof and such land, interest, or improvement has not
been redeemed, the board of county commissioners may receive evidence of such
loss or wrongful detention and, upon satisfactory proof of such fact, may cause a
certificate of such proof and finding, properly attested by the county clerk and
recorder under the seal of the county, to be delivered to such rightful claimant, and
a record thereof shall be duly made by the county clerk and recorder in the
recorded proceedings of such board.

(4) Before July 1, 2024, whenever any tax lien on any lot or parcel of land,
interest therein, or improvement thereon is bid in by or for the county, city, town, or
city and county at any tax sale, and a certificate of purchase is made to such
county, city, town, or city and county therefor, the treasurer of such county, city,
town, or city and county may sell, assign, and deliver any such certificate to any
person who desires to purchase the same upon payment to the treasurer of the
amount for which said tax lien was bid in by the county, city, town, or city and
county with interest and costs accrued thereon from the date of sale, together with
a fee for making such assignment, as provided in section 30-1-102, and the taxes
assessed thereon since the date of such sale or, in case of a county, city, town, or
city and county, for such sum as the board of county commissioners or other board
authorized to perform the duties of a board of county commissioners at any regular
or special meeting may decide and authorize by order duly entered in the recorded
proceedings of such board. Before July 1, 2024, whenever any tax lien on any lot or
parcel of land, interest therein, or improvement thereon is bid in by or for a city,
town, or city and county, as the case may be, such city, town, or city and county
shall be entitled to a deed, as provided for purchasers at tax sales.

Legislative History

Source: L. 64: R&RE, p. 728, � 1. C.R.S. 1963: � 137-11-20. L. 71: p. 329, � 10. L. 75: (2) amended, p. 1480, � 6, effective July 1. L. 85: (1), (3), and (4) amended, p. 1238, � 14, effective July 1. L. 2024: (1) and (4) amended, (HB 24-1056), ch. 165, p. 782, � 1, effective July 1.