C.R.S. Section 38-41-110
Payment of delinquent taxes by owner of less than whole property

The owner of not less than one-tenth undivided interest in real property which he has owned not less than one year may pay and the county treasurer shall receive from him all delinquent taxes due upon the entire or any other fractional interests therein by redemption from prior or subsequent tax sales or by payment of any taxes which are delinquent, or otherwise, and if at the time of such payment he records with the county clerk and recorder a statement describing the property and showing the payment of such taxes under this article, he shall be subrogated to the first and prior lien of the state of Colorado for such taxes and may foreclose such lien at any time after four years from the date when any part of the taxes so paid first became delinquent, in the same manner and with like remedies as a first mortgage; or he shall be entitled to have any such payment allowed as a setoff in any accounting with any other person interested in such property, whether under the provisions of article 44 of title 34, C.R.S., or otherwise. The owner of any other fractional interest may at any time prior to foreclosure pay to the treasurer his pro rata share of such payments, with interest and recording fees which shall be repaid to the lien claimant and for which a redemption certificate shall issue, which, when recorded, shall release such interest from such lien.

Source: Section 38-41-110 — Payment of delinquent taxes by owner of less than whole property, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-38.­pdf (accessed Oct. 20, 2023).

38‑41‑101
Limitation of eighteen years 38‑41‑102
How computed 38‑41‑103
Evidence of adverse possession 38‑41‑104
Time to make an entry or bring an action to recover land 38‑41‑105
Abstract of title prima facie evidence 38‑41‑106
Limitation seven years - possession under official and judicial conveyance or orders 38‑41‑107
Rights of heirs 38‑41‑108
Rights in possession seven years - color of title and payment of taxes 38‑41‑109
When in possession under color of title - unoccupied lands 38‑41‑110
Payment of delinquent taxes by owner of less than whole property 38‑41‑111
When action will not lie against person in possession 38‑41‑112
Legal disability - extension of two years 38‑41‑113
Limitations may be asserted affirmatively or by way of defense 38‑41‑114
When limitations apply 38‑41‑115
Setting aside judgments against unknown parties 38‑41‑116
Actions to enforce contracts of sale 38‑41‑117
Actions to enforce bonds for deeds 38‑41‑118
Construction of sections 38‑41‑119
One-year limitation 38‑41‑201
Homestead exemption - definitions 38‑41‑201.5
Legislative declaration of homestead exemption for mobile homes 38‑41‑201.6
Mobile home, manufactured home, trailer, and trailer coach homestead exemption 38‑41‑201.7
Definition of “dwelling” - personal property included 38‑41‑202
Homestead to be created automatically in certain cases - filing of statement required in other cases 38‑41‑203
Exemption only while occupied 38‑41‑204
Surviving spouse and minor children entitled 38‑41‑205
Of what homestead may consist 38‑41‑206
Levy on homestead - excess - costs 38‑41‑207
Proceeds exempt - bona fide purchaser 38‑41‑208
Survival of exemption 38‑41‑209
Insurance proceeds 38‑41‑210
Definitions - vendor’s rights 38‑41‑211
Exemption in addition to allowances 38‑41‑212
Waiver
Green check means up to date. Up to date

Current through Fall 2024

§ 38-41-110’s source at colorado​.gov