C.R.S. Section 37-48-150
Manner of collection

  • tax sale
  • certificate of purchase
  • tax deed

(1)

Lands sold for delinquent special improvement assessments, special assessments, service charges, or user fees under this article shall be struck off to the district, or bid in for the district, in like manner and effect, including issuance of a deed therefor, as provided by law with respect to lands struck off to, or bid in for, counties, cities, or towns, as the case may be; but, when a certificate of purchase has been issued to the district with respect to any lands, no certificate of purchase for subsequent special improvement assessments, special assessments, service charges, or user fees shall be issued with respect to the same lands, except to the district, until all special improvement assessments, special assessments, service charges, or user fees represented by certificates of purchase held by the district have been redeemed or paid.

(2)

No holder of such certificate of purchase, other than the district, shall be entitled to a tax deed thereon, except upon payment of all special improvement assessments, special assessments, service charges, or user fees subsequent to such certificate of purchase that are due and unpaid or unredeemed, at the time of issuance of the tax deed; and the tax deed so issued to such holder shall be subject to future unpaid special improvement assessments, special assessments, service charges, or user fees. Any such holder of a certificate of purchase may, at any time after three years after issuance thereof, present the same to the county treasurer, together with all subsequent certificates held by him or her, as evidence of subsequent payment of special improvement assessments, special assessments, service charges, or user fees, and request the county treasurer to issue one tax deed thereon; and one tax deed shall be issued accordingly in the same manner as other tax deeds.

(3)

The district may, at any time after three years after issuance of any such certificate of purchase held by the district, present the same to the county treasurer, together with all subsequent certificates of purchase held by it, as evidence of unpaid subsequent special improvement assessments, special assessments, service charges, or user fees, and request the county treasurer to issue one tax deed thereon, and one deed shall be issued accordingly in the same manner as other tax deeds; but such tax deeds shall not prejudice the parity of any existing lien for general taxes. Upon the delivery of the tax deed, the conservation district shall have and enjoy all the rights of an owner in fee simple to the lands described therein; but no sale of such land shall be made by the district, except one subject to the lien of special improvement assessments, special assessments, service charges, or user fees due and unpaid subsequent to the issuance of the tax deed to the district as well as to future unpaid special improvement assessments, special assessments, service charges, or user fees, nor shall the district convey such property by deed with covenants of warranty, nor shall any sale of such property be made for less than the principal amount of the original special improvement assessments, special assessments, service charges, or user fees thereon remaining due and unpaid, unless such sale is approved by an order of the district court in which the organization proceedings of the district are filed.

(4)

The district, by resolution of its board of directors, may sell, assign, and deliver any such certificates held by the district for such sum as the board of directors may determine and authorize; but no such sale or assignment shall be made that does not include all certificates held by the district with respect to the same land. Upon presentation and surrender of such certificates by the assignee thereof to the county treasurer, such officer shall accept the same in payment of the special improvement assessments, special assessments, service charges, or user fees represented thereby, unless such purchaser requests a tax deed thereon as provided in this section. No such assignment shall be made by the district for less than the principal sum represented by the certificate assigned, except upon order approving the assignment made by the district court wherein the organization proceedings of the district are pending.

Source: Section 37-48-150 — Manner of collection - tax sale - certificate of purchase - tax deed, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑48‑101
Legislative declaration 37‑48‑101.3
Definitions 37‑48‑102
Creation and name of district 37‑48‑103
Board of directors 37‑48‑104
Employees 37‑48‑105
Powers of district 37‑48‑106
Principal office - meetings 37‑48‑107
Assessment and levy by board 37‑48‑108
Creation of subdistricts 37‑48‑109
Compensation of directors 37‑48‑110
Limitations on power to levy and contract 37‑48‑111
Investment of surplus funds 37‑48‑112
Rules 37‑48‑113
Court confirmation 37‑48‑114
Petition 37‑48‑115
Notice and hearing on petition 37‑48‑116
Election resolution 37‑48‑117
Conduct of election 37‑48‑118
Notice of election 37‑48‑119
Polling places 37‑48‑120
Election supplies 37‑48‑121
Election returns 37‑48‑122
Expenses of election - appropriation 37‑48‑123
Procedure for establishment of subdistricts 37‑48‑124
Time and place of hearing on petition 37‑48‑125
Filing of protest - procedure - decree - fee 37‑48‑126
Official plan for subdistrict 37‑48‑127
Execution of plans 37‑48‑128
Contracts 37‑48‑129
Surveys and examinations 37‑48‑130
Cooperation with United States or other agencies 37‑48‑131
Access to lands - penalty 37‑48‑132
Removal of structures 37‑48‑133
Passing equipment through bridge or grade 37‑48‑134
Functions and duties of board of managers 37‑48‑135
Retention of personnel 37‑48‑136
Appointment of appraisers 37‑48‑137
Appraisals 37‑48‑138
Report of appraisers - special improvement bonds 37‑48‑139
Notice of hearing on appraisals 37‑48‑140
Hearing on appraisals 37‑48‑141
Decree on appraisals 37‑48‑142
Filing decree 37‑48‑143
Validation of irregular proceedings 37‑48‑144
Compensation of appraisers 37‑48‑145
Preliminary fund 37‑48‑146
Power to borrow money for the preliminary fund 37‑48‑147
Directors bound by financing plan 37‑48‑148
Special assessments - procedure in making 37‑48‑149
Special improvement bonds 37‑48‑150
Manner of collection - tax sale - certificate of purchase - tax deed 37‑48‑151
Collection by civil action 37‑48‑152
Special improvement assessments constitute perpetual lien 37‑48‑153
Directors to remedy defects - special improvement assessments - special assessments 37‑48‑154
Records of assessments, service charges, or user fees as evidence 37‑48‑155
Defects in notice perfected 37‑48‑156
Contracts of subdistricts 37‑48‑157
Issuance of general obligation bonds - revenue bonds 37‑48‑158
Board to certify tax assessments 37‑48‑159
Sinking fund 37‑48‑160
Subdistrict budget 37‑48‑175
Election to authorize debt 37‑48‑176
Definition of elector 37‑48‑177
Elections 37‑48‑178
Election resolution 37‑48‑179
Conduct of election 37‑48‑180
Notice of election 37‑48‑181
Polling places 37‑48‑182
Election supplies 37‑48‑183
Election returns 37‑48‑184
Debt election contests 37‑48‑185
Covenants and other provisions in bonds 37‑48‑186
Liens on pledged revenues 37‑48‑187
Rights - powers of holders of bonds - trustees 37‑48‑188
Investments and securities 37‑48‑189
Rents and charges 37‑48‑190
Miscellaneous powers 37‑48‑191
Cooperative powers 37‑48‑192
Joint action entity 37‑48‑193
Correlative powers of political subdivisions 37‑48‑194
Refunding 37‑48‑195
Costs - board of managers to concur
Green check means up to date. Up to date

Current through Fall 2024

§ 37-48-150’s source at colorado​.gov