Colorado § 39-11-114 Record of sales of tax liens on real estate and mobile homes

Colorado Statutes

§ 39-11-114 — Record of sales of tax liens on real estate and mobile homes

Colorado § 39-11-114

Title 39Taxation

Art.Sale of Tax Liens

This text of Colorado § 39-11-114 (Record of sales of tax liens on real estate and mobile homes) 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. § 39-11-114 (2026).

Text

(1)The treasurer shall make a correct record of all sales of tax liens on real estate for delinquent taxes in a well-bound book or other permanent record to be kept by the treasurer for that purpose. Said book shall contain:

(a)The date of sale;

(b)The description of each tract of land or town lot for which a tax lien is sold;

(c)The name of the owner thereof, if known;

(d)The name of the purchaser;

(e)The total amount of taxes, delinquent interest, and costs at time of sale;

(f)Columns for amount of subsequent taxes paid by the purchaser and the date of payment;

(g)To whom assigned and the date of assignment;

(h)The name of person redeeming and date of redemption;

(i)The total amount paid for redemption;

(j)The name of person to whom conveyed and date of deed.

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(1)
The treasurer shall make a correct record of all sales of tax liens on real estate for
delinquent taxes in a well-bound book or other permanent record to be kept by the
treasurer for that purpose. Said book shall contain:

(a) The date of sale;

(b) The description of each tract of land or town lot for which a tax lien is
sold;

(c) The name of the owner thereof, if known;

(d) The name of the purchaser;

(e) The total amount of taxes, delinquent interest, and costs at time of sale;

(f) Columns for amount of subsequent taxes paid by the purchaser and the
date of payment;

(g) To whom assigned and the date of assignment;

(h) The name of person redeeming and date of redemption;

(i) The total amount paid for redemption;

(j) The name of person to whom conveyed and date of deed.

(2) The treasurer shall also note in the tax list, opposite the description of
the property for which a tax lien is sold, the fact and date of such sale.

(3) (a) Upon recordation of the tax sale, the treasurer shall also make a
separate list of all mobile homes for which tax liens are sold at the sale and file
such list with the department of revenue. Such list shall include the mobile home's
identification number, year and make, parcel number, and all pertinent tax sale
information. For maintaining this recorded tax sale information on mobile homes,
the executive director of the department of revenue may impose a fee of five
dollars which shall become part of the mobile home tax sale redemption cost.

(b) Notwithstanding the amount specified for the fee in this section, the
executive director of the department of revenue by rule or as otherwise provided by
law may reduce the amount of the fee if necessary pursuant to section 24-75-402
(3), C.R.S., to reduce the uncommitted reserves of the fund to which all or any
portion of the fee is credited. After the uncommitted reserves of the fund are
sufficiently reduced, the executive director by rule or as otherwise provided by law
may increase the amount of the fee as provided in section 24-75-402 (4), C.R.S.

Legislative History

Source: L. 64: R&RE, p. 726, � 1. C.R.S. 1963: � 137-11-14. L. 82: (3) added, p. 551, � 17, effective July 1. L. 85: IP(1), (1)(b), (2), and (3) amended, p. 1237, � 10, effective July 1. L. 92: (1)(e) amended, p. 2231, � 20, effective April 9. L. 94: IP(1) and (2) amended, p. 756, � 10, effective April 20. L. 96: (2) amended, p. 1393, � 12, effective July 1. L. 98: (3) amended, p. 1347, � 81, effective June 1. L. 2000: (3)(a) amended, p. 1638, � 17, effective June 1.