§ 39-11-122 — Transfer of certificates by counties

Colorado § 39-11-122

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

Text

Any county in this state
having in its possession or under its control certificates of purchase resulting from
the sale of a tax lien on land for the nonpayment of general taxes may assign, sell,
or transfer such certificates in such manner, at such times, and on such terms as
may be determined by resolution of the board of county commissioners of such
county. Thereafter such county shall execute and deliver such instruments as may
be necessary fully to convey all of the right, title, and interest of the county in or to
such certificates; but no sale of any certificate of purchase issued upon any real
estate upon which taxes in excess of ten thousand dollars are then due shall be
valid unless and until the sale of said certificate and the terms of said sale are
approved by the administrator after notice of said proposed sale and the terms
thereof have been published in at least one issue of a newspaper published
regularly in the county where said real estate is located, or if no newspaper is
published in said county, then by posting notice of said proposed sale and the terms
thereof at the county courthouse and two other public places in said county.

Legislative History

Source: L. 64: R&RE, p. 730, � 1. C.R.S. 1963: � 137-11-22. L. 85: Entire section amended, p. 1239, � 15, effective July 1.