C.R.S. Section 39-11-151
County officials and employees may not acquire a tax lien or property by sale of a tax lien


(1)

Intentionally left blank —Ed.

(a)

No property for which a tax lien is sold for delinquent taxes under this article shall be conveyed to an elected or appointed county official, to a county employee, or to a member of the immediate family of any such person or to the agent of any such county official or employee, if the tax lien on such property is sold during the time the official or employee holds office or is employed.

(b)

No tax lien shall be sold to an elected or appointed county official, to a county employee, or to a member of the immediate family of such person or to the agent of any such county official or employee during the time the official or employee holds office or is employed.

(2)

The purchase of any tax lien or the conveyance of any property by tax deed pursuant to this article is exempt from the provisions of this section under the following circumstances:

(a)

If the property to be conveyed was owned by the county official or county employee, or by a member of the immediate family of any such person, immediately prior to the sale of a tax lien on such property for delinquent taxes;

(b)

If such property is situated within a county other than the county to which such county official or employee is elected, appointed, or employed; or

(c)

If the property to be conveyed is a severed mineral interest and, at the time of the conveyance, the county official or county employee is the owner of the surface estate which is coterminous with the severed mineral interest.

(3)

Any county official, county employee, or member of the immediate family of any such person, or the agent of any such county official or employee, who knowingly purchases any tax lien or receives a conveyance of property in violation of the provisions of this section commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501.

Source: Section 39-11-151 — County officials and employees may not acquire a tax lien or property by sale of a tax lien, 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

§ 39-11-151’s source at colorado​.gov