§ 39-11-128 — Condition precedent to deed - notice

Colorado § 39-11-128

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

Text

(1) Before July 1, 2024,
before any purchaser, or assignee of such purchaser, of a tax lien on any land, town
or city lot, or mining claim sold for taxes or special assessments due either to the
state or any county or incorporated town or city within the same at any sale of tax
liens for delinquent taxes levied or assessments authorized by law is entitled to a
deed for the land, lot, or claim so purchased, he shall make request upon the
treasurer, who shall then comply with the following:

(a) The treasurer shall serve or cause to be served, by personal service or by
either registered or certified mail, a notice of such purchase on every person in
actual possession or occupancy of such land, lot, or claim, and also on the person in
whose name the same was taxed or specially assessed if, upon diligent inquiry,
such person can be found in the county or if his residence outside the county is
known, and upon all persons having an interest or title of record in or to the same if,
upon diligent inquiry, the residence of such persons can be determined, not more
than five months nor less than three months before the time of issuance of such
deed. In such notice the treasurer shall state when the applicant or his assignor
purchased the tax lien on such land, lot, or claim, in whose name such property was
taxed, the description of the land, lot, or claim for which a tax lien was purchased,
for what year taxed or specially assessed, and when the time of redemption will
expire or when the tax deed shall be issued.

(b) In all cases or instances where the valuation for assessment of the
property is five hundred dollars or more, the treasurer shall publish such notice,
three times, at intervals of one week, in some daily, weekly, or semiweekly
newspaper published in such county, not more than five months nor less than three
months before the time at which the tax deed may issue, and he shall send by
registered or certified mail a copy of such notice to each person not found to be
served whose address is known or can be determined upon diligent inquiry. If no
such newspaper is published in the county, then said notice shall be published in
the newspaper that is published in Colorado nearest the county seat of the county
in which such land, lot, or claim is situated. The purchaser or assignee, at the time
of making such request for notification on the treasurer, shall pay to the treasurer a
fee, as provided in section 30-1-102, C.R.S. The treasurer shall make and carefully
preserve among the files of his office a record of all things done in compliance with
this section and shall certify to the same.

(2) When request is made for a tax deed to lands situated wholly within the
exterior boundary lines of an irrigation district, the holder of tax sale certificates of
purchase to such lands may include in one request or demand for a tax deed all
contiguous tracts for which he holds such certificates of purchase. When all of such
lands for which a tax deed is so requested or demanded are unoccupied and no
taxes have been paid thereon, or upon any parcel of such lands embraced in such
request or demand, for five consecutive years prior to the making of such request or
demand, the only notice which the treasurer shall be required to give of the fact
that a request or demand for tax deed has been made upon him shall be a notice of
publication as provided in this section, in which as many tracts or parcels of land
shall be described as are embraced in any one demand or request for deed.

Legislative History

Source: L. 64: R&RE, p. 731, � 1. C.R.S. 1963: � 137-11-28. L. 71: p. 329, � 11. L. 85: IP(1) and (1)(a) amended, p. 1240, � 19, effective July 1. L. 96: (1)(b) amended, p. 116, � 5, effective March 25. L. 2024: IP(1) amended, (HB 24-1056), ch. 165, p. 783, � 2, effective July 1.