§ 39-11-149 — Sales en masse valid

Colorado § 39-11-149

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

Text

If two or more noncontiguous lots, tracts of
land, or mining claims or portions thereof have not been separately valued and
assessed or, having been separately valued and assessed, whether having a
common ownership or not, have had tax liens thereof sold en masse for a gross sum
for the nonpayment of taxes and charges thereon, then, after seven years from the
date of any such sale, such assessment and sale and any tax sale certificate issued
thereon shall be deemed valid and legal and shall be so considered in all actions,
suits, or proceedings in which is involved the validity of any such assessment, sale,
tax sale certificate, or treasurer's deed issued thereon. There is excepted from this
section any such action, suit, or proceeding pending on August 1, 1964, wherein any
party thereto has or may assert the invalidity of any such assessment, sale, tax sale
certificate, or treasurer's deed. Nothing in this section shall be construed to alter,
amend, or repeal section 39-11-148.

Legislative History

Source: L. 64: R&RE, p. 743, � 1. C.R.S. 1963: � 137-11-48. L. 85: Entire section amended, p. 1246, � 30, effective July 1.