Colorado Statutes
§ 39-11-123 — Transfer of certificates - irrigation or drainage district taxes
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
irrigation or drainage district taxes or assessments, by agreement with the board of
directors of the district involved, may assign, sell, or transfer such certificates as
provided in section 39-11-122.
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Legislative History
Source: L. 64: R&RE, p. 730, � 1. C.R.S. 1963: � 137-11-23. L. 85: Entire
section amended, p. 1239, � 16, 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