C.R.S. Section 39-1-109
Taxes paid by mortgagee

  • effect

If the mortgagor of real property fails or neglects to pay the taxes levied on such property or permits such property to be sold for taxes, the mortgagee may pay said taxes or redeem such property if sold for taxes, and any taxes so paid or redeemed shall become and be a lien upon such real property until the same have been repaid to the mortgagee. Upon payment of any such mortgage or in an action to enforce the same, such mortgagee may demand the taxes so paid or redeemed, with interest thereon at the same rate specified in the mortgage, and the same shall be included in any judgment rendered on the mortgage. The term “mortgage” includes deeds of trust, and the term “mortgagee” includes the beneficiary of a deed of trust.

Source: Section 39-1-109 — Taxes paid by mortgagee - effect, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑1‑101
Legislative declaration
39‑1‑101.5
Legislative declaration - taxpayer rights
39‑1‑102
Definitions
39‑1‑103
Actual value determined - when - legislative declaration
39‑1‑103.5
Restrictions on information
39‑1‑104
Valuation for assessment - definitions
39‑1‑104.2
Residential real property - valuation for assessment - legislative declaration - definitions
39‑1‑104.3
Partial real property tax reductions - residential property - definitions - repeal
39‑1‑104.4
Adjustment of residential rate
39‑1‑104.5
Severed mineral interest - placement on tax roll
39‑1‑104.6
Primary residence real property
39‑1‑104.7
Qualified-senior primary residence real property - definitions
39‑1‑105
Assessment date
39‑1‑105.5
Reappraisal ordered based on valuation for assessment study - state school finance payments
39‑1‑106
Partial interests not subject to separate tax
39‑1‑107
Tax liens
39‑1‑108
Payment of taxes - grantor and grantee
39‑1‑109
Taxes paid by mortgagee - effect
39‑1‑110
Notice - formation of political subdivision - boundary change of special district
39‑1‑111
Taxes levied by board of county commissioners - repeal
39‑1‑111.5
Temporary property tax credits and temporary mill levy rate reductions
39‑1‑112
Taxes available - when
39‑1‑113
Abatement and refund of taxes
39‑1‑114
Who may administer oath
39‑1‑115
Records prima facie evidence
39‑1‑116
Penalty for divulging confidential information
39‑1‑117
Prior actions not affected
39‑1‑118
Repeal of law levying state property tax - disposition of funds
39‑1‑119
Funds held for payment of taxes - refund - reduction and increase of amounts - penalty
39‑1‑119.5
Funds collected by lessors of personal property for payments of taxes - refund - damages
39‑1‑120
Filing - when deemed to have been made
39‑1‑121
Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions
39‑1‑123
Property tax reimbursement - property destroyed by natural cause
39‑1‑124
Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered
Green check means up to date. Up to date

Current through Fall 2024

§ 39-1-109’s source at colorado​.gov