C.R.S. Section 39-11-120
Presentation of certificates for deed

(1)

At any time after the expiration of the term of three years from the date of the sale of any tax lien on any land, or interest therein or improvements thereon, for delinquent taxes, on demand of the purchaser or lawful holder of the certificate of such tax lien, other than the county wherein such property is situated, and on presentation of such certificate of purchase or properly authenticated order of the board of county commissioners, where the certificate has been lost or wrongfully withheld from the owner, and upon proof of compliance with section 39-11-128, the treasurer shall make out a deed for each such lot, parcel, interest, or improvement for which a tax lien was sold and which remains unredeemed and deliver the same to such purchaser or lawful holder of such certificate or order.

(2)

The treasurer shall be entitled to a fee for each such deed made and acknowledged by him and a fee for the acknowledgment thereof, as provided in section 30-1-102, C.R.S.

(3)

Whenever any certificate given by the treasurer for a tax lien on any land, interest, or improvement sold for delinquent taxes is lost or wrongfully withheld from the rightful owner thereof and such land, interest, or improvement has not been redeemed, the board of county commissioners may receive evidence of such loss or wrongful detention and, upon satisfactory proof of such fact, may cause a certificate of such proof and finding, properly attested by the county clerk and recorder under the seal of the county, to be delivered to such rightful claimant, and a record thereof shall be duly made by the county clerk and recorder in the recorded proceedings of such board.

(4)

Whenever any tax lien on any lot or parcel of land, interest therein, or improvement thereon is bid in by or for the county, city, town, or city and county at any tax sale, and a certificate of purchase is made to such county, city, town, or city and county therefor, the treasurer of such county, city, town, or city and county may sell, assign, and deliver any such certificate to any person who desires to purchase the same upon payment to the treasurer of the amount for which said tax lien was bid in by the county, city, town, or city and county with interest and costs accrued thereon from the date of sale, together with a fee for making such assignment, as provided in section 30-1-102, C.R.S., and the taxes assessed thereon since the date of such sale or, in case of a county, city, town, or city and county, for such sum as the board of county commissioners or other board authorized to perform the duties of a board of county commissioners at any regular or special meeting may decide and authorize by order duly entered in the recorded proceedings of such board. Whenever any tax lien on any lot or parcel of land, interest therein, or improvement thereon is bid in by or for a city, town, or city and county, as the case may be, such city, town, or city and county shall be entitled to a deed, as provided for purchasers at tax sales.

Source: Section 39-11-120 — Presentation of certificates for deed, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑11‑100.3
Definitions 39‑11‑101
Notice to delinquent owner 39‑11‑102
Treasurer to publish and post notice 39‑11‑103
Treasurer to make affidavit of posting 39‑11‑104
Publisher’s affidavit - form 39‑11‑105
Selection of newspaper publishing notice 39‑11‑106
Advertising and auction fees 39‑11‑107
Erroneous assessments - abatement 39‑11‑108
Manner of conducting public auction - definitions 39‑11‑109
Time of public auction 39‑11‑110
When public auction can be held 39‑11‑111
Method of payment 39‑11‑112
Erroneous name or assessment in wrong county - effect 39‑11‑113
Abbreviations, letters, and figures may be used 39‑11‑114
Record of sales of tax liens on real estate and mobile homes 39‑11‑115
To whom tax lien shall be sold 39‑11‑116
Procedure when purchaser fails to pay 39‑11‑117
Certificate of purchase 39‑11‑118
Certificate of purchase assignable 39‑11‑119
Subsequent payment by holder 39‑11‑120
Presentation of certificates for deed 39‑11‑121
Municipalities, prior sales validated 39‑11‑122
Transfer of certificates by counties 39‑11‑123
Transfer of certificates - irrigation or drainage district taxes 39‑11‑124
Counties, prior sales validated 39‑11‑125
Disposal of certificates by districts 39‑11‑126
Agreement with county commissioners 39‑11‑127
Irrigation or drainage districts, prior sales validated 39‑11‑128
Condition precedent to deed - notice 39‑11‑129
Tax deed - issuance, execution, requirements 39‑11‑130
Fees included in redemption money 39‑11‑131
Notice of application for deed 39‑11‑133
Suit to quiet title 39‑11‑134
Defects in tax deed, effect 39‑11‑135
Form of tax deed 39‑11‑136
Treasurer to execute deed - effect 39‑11‑137
Validation of acknowledgments of tax deeds 39‑11‑138
When successor of treasurer shall act 39‑11‑139
Posting list of tax sale certificates and tax deeds 39‑11‑140
Tax deed recorded - entry 39‑11‑141
Action to determine validity of certificates 39‑11‑142
Disposition of certificates held by counties 39‑11‑143
Appraisal - county may retain, lease, or sell - definitions 39‑11‑144
County lands, prior sales validated 39‑11‑145
Proceeds of sales 39‑11‑146
Lien of special assessment not affected 39‑11‑147
Treasurer to report payments 39‑11‑148
Limitations on tax certificates - special improvement liens 39‑11‑149
Sales en masse valid 39‑11‑150
Sales of tax liens on severed mineral interests 39‑11‑151
County officials and employees may not acquire a tax lien or property by sale of a tax lien 39‑11‑152
Combined sale of delinquent tax liens and special assessment liens
Green check means up to date. Up to date

Current through Fall 2024

§ 39-11-120’s source at colorado​.gov