Colorado § 39-11-101 Notice to delinquent owner

Colorado Statutes

§ 39-11-101 — Notice to delinquent owner

Colorado § 39-11-101

Title 39Taxation

Art.Sale of Tax Liens

This text of Colorado § 39-11-101 (Notice to delinquent owner) 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. § 39-11-101 (2026).

Text

The treasurer shall make a list of all
lands and town lots the tax liens on which are subject to sale, describing such land
and town lots as the same are described on the tax roll. Except as otherwise
provided in section 39-2-117 (1)(a), no later than September 1 of each year, the
treasurer shall send a notice by mail, at the person's last-known address, to each
person by whom taxes for the previous year are known to be due and unpaid. The
notice shall indicate the amount of the person's delinquency and state that if the
amount of the delinquency is not paid by the date specified in the notice, which
shall not be less than fifteen days from the date of mailing of the notice, the
treasurer will advertise and sell a tax lien on the person's property on the date
specified in the not

Free access — add to your briefcase to read the full text and ask questions with AI

The treasurer shall make a list of all
lands and town lots the tax liens on which are subject to sale, describing such land
and town lots as the same are described on the tax roll. Except as otherwise
provided in section 39-2-117 (1)(a), no later than September 1 of each year, the
treasurer shall send a notice by mail, at the person's last-known address, to each
person by whom taxes for the previous year are known to be due and unpaid. The
notice shall indicate the amount of the person's delinquency and state that if the
amount of the delinquency is not paid by the date specified in the notice, which
shall not be less than fifteen days from the date of mailing of the notice, the
treasurer will advertise and sell a tax lien on the person's property on the date
specified in the notice at public auction for the delinquent taxes, interest, and
applicable fees. If such list is not made until after September 1, the sale held
thereunder shall not be void by reason thereof.

Legislative History

Source: L. 64: R&RE, p. 723, � 1. C.R.S. 1963: � 137-11-1. L. 85: Entire section amended, p. 1234, � 1, effective July 1. L. 88: Entire section amended, p. 1293, � 26, effective May 23. L. 92: Entire section amended, p. 2230, � 17, effective April 9. L. 94: Entire section amended, p. 756, � 7, effective April 20. L. 96: Entire section amended, p. 116, � 4, effective March 25. L. 2005: Entire section amended, p. 1234, � 2, effective June 3. L. 2007: Entire section amended, p. 18, � 1, effective February 20.