C.R.S. Section 39-11-141
Action to determine validity of certificates

Whenever any county or city and county in this state holds tax sale certificates which are believed by the board of county commissioners to be void for irregularity in the assessment of property or sale of a tax lien on property or otherwise, the board of county commissioners of the county or city and county may institute an action in the district court of the county, under the provisions of article 51 of title 13, C.R.S., to have the matter determined as to whether said certificates are void. Such actions shall be brought in the name of the board of county commissioners. Any number of such certificates may be included in one action, and the fee owners of record of the tax liens on the lands on account of the sale of which the certificates were issued shall be made defendants in the action. If any defendant is a nonresident of the state or cannot be found, service of summons may be had upon such defendant in accordance with the provisions of rule 4 of the Colorado rules of civil procedure. If the court, by its decree, finds and determines that any such certificate is void, then the tax lien on the real estate on account of the sale of which such certificate was issued shall be resold for taxes at the next succeeding sale for delinquent taxes; and if the irregularity on account of which such certificate was held void is in the assessment of the property, then the board of county commissioners shall direct the assessor to reassess the same, and, if the delinquent taxes are not thereafter duly paid pursuant to such reassessment, the tax lien on such property shall likewise be sold at the next delinquent tax sale following such reassessment. No appeal shall lie from the final decree of the court in cases brought under this section. No costs of the action shall be assessed against any defendant who files a disclaimer or fails to appear in the action.

Source: Section 39-11-141 — Action to determine validity of certificates, 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

§ 39-11-141’s source at colorado​.gov