Colorado Statutes
§ 39-11-112 — Erroneous name or assessment in wrong county - effect
(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 de
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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.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes