§ 39-11-112 — Erroneous name or assessment in wrong county - effect

Colorado § 39-11-112

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

Text

(1)
When tax liens on any lands or town lots are offered for sale for any delinquent
taxes, it shall not be necessary to sell the same as the property of any person. No
sale of any tax lien on any land or town lots for delinquent taxes shall be
considered invalid because charged on the roll in any other name than that of the
rightful owner, or charged as unknown; but the tax lien and such land or lots in
other respects shall be sufficiently described on the tax roll to identify the same,
and the taxes for such land or lots shall be due and unpaid at the time of such sale.

(2) When any land lying in one county is erroneously taxed and a tax lien on
such land is sold for delinquent taxes in another county, the county so erroneously
taxing and selling a tax lien on such land for delinquent taxes shall be liable to the
owner of such land for any expense or damage caused to such owner by such
erroneous sale.

Legislative History

Source: L. 64: R&RE, p. 726, � 1. C.R.S. 1963: � 137-11-12. L. 85: Entire section amended, p. 1236, � 8, effective July 1.