§ 39-11-148 — Limitations on tax certificates - special improvement liens

Colorado § 39-11-148

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

Text

(1)
No lien upon real property created by a tax certificate or a certificate of purchase
issued by a treasurer on account of any delinquent property taxes or any special
assessment of any kind or nature shall remain a lien thereon for a period longer
than fifteen years after the original issuance thereof, except as provided in
subsection (3) of this section. This section shall not apply to any tax certificate or
certificate of purchase issued to and held by the county, city, city and county, or
district levying such tax or special assessment; except that, in the event of an
assignment of such tax certificate or certificate of purchase so issued to and held
by such county, city, city and county, or district, the lien of such tax certificate or
certificate of purchase shall cease fifteen years after the date of its issuance
subject only to the provisions of subsection (3) of this section.

(2) No treasurer's deed shall issue on any tax sale evidenced by tax
certificate or certificate of purchase where such tax certificate or certificate of
purchase has ceased to be a lien pursuant to the provisions of this section and
application for such treasurer's deed is not pending at the time of the expiration of
the limitation period provided for in this section.

(3) In the event of an assignment of a tax certificate or certificate of
purchase held by a county, city, city and county, or district levying such tax wherein
such certificate is fifteen years old at the time of assignment or will become fifteen
years old within one year from the date of such assignment, the assignee thereof
shall be entitled to a tax deed in the manner provided by law if such assignee or
other legal holder of such certificate institutes proceedings to procure a tax deed
by making a demand upon the treasurer for same, as provided by law, within one
year from the date of such assignment by the county, city, city and county, or
district levying such tax.

(4) Whenever a lien created by a tax certificate has expired by reason of the
provisions of this section, the treasurer shall immediately issue a certificate of
cancellation describing the real estate included in the certificate of purchase or tax
certificate and giving the date of cancellation, and he shall also make proper
entries in the book of sales in his office as follows: Canceled by provision of
section 39-11-148, C.R.S., with the date of such entry. He shall also present every
such certificate of cancellation to the county clerk and recorder who shall enter the
same in the record of land for which a tax lien was sold for delinquent taxes and
endorse the date of entry on the certificate of cancellation and file the same, and
such certificate and the record thereof shall be prima facie evidence of the
cancellation of the certificate of purchase or tax certificate and of the release of
the lien of such certificate on the lands therein described. Failure to record such
certificate of cancellation shall not extend the lien created by the certificate of
purchase or tax certificate. The treasurer and county clerk and recorder shall not
be entitled to any fees for the issuing of such certificate of cancellation nor for the
entries in their books made under the provisions of this subsection (4).

(5) Whenever a lien created pursuant to a tax certificate becomes
unenforceable pursuant to section 31-25-1119, C.R.S., the treasurer shall
immediately issue a certificate of cancellation describing the real estate included in
the certificate of purchase or tax certificate indicating thereon the date of
cancellation and shall make the appropriate entries in the book of sales in his
office, as follows: Canceled by provision of sections 31-25-1119 and 39-11-148,
C.R.S., with the date of such entry. He shall present every such certificate of
cancellation to the county clerk and recorder who shall enter the same in the
record of land for which a tax lien was sold for delinquent taxes and endorse the
date of entry on the said certificate of cancellation and file the same, and such
certificate and the record thereof shall be prima facie evidence of the cancellation
of the certificate of purchase or tax certificate and of the release of the lien of such
certificate on the lands therein described. Failure to record such certificate of
cancellation shall not extend the lien created by the certificate of purchase or tax
certificate. The treasurer and county clerk and recorder shall not be entitled to any
fees for the issuing and recording of such certificate of cancellation nor for the
entries in their books made under the provisions of this subsection (5).

Legislative History

Source: L. 64: R&RE, p. 742, � 1. C.R.S. 1963: � 137-11-47. L. 67: p. 802, �� 3, 4. L. 81: (5) amended, p. 1627, � 40, effective July 1. L. 85: (4) and (5) amended, p. 1245, � 29, effective July 1.