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PerfectSecond Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
LLS NO. 26-0603.01 Alison Killen x4350 SENATE BILL 26-144
Senate Committees House Committees
Finance
A BILL FOR AN ACT
CONCERNING THE COLLECTION OF DELINQUENT PROPERTY TAXES BY101
TAX LIEN SALE, AND, IN CONNECTION THEREWITH, MODIFYING102
THE STRUCTURE AND AUTHORITY FOR TREASURERS TO CHARGE103
CERTAIN FEES, AMENDING THE PROCESS FOR THE SALE OF TAX104
LIENS, AND RECREATING AND REENACTING WITH AMENDMENTS105
THE PROCESS FOR OBTAINING A TREASURER 'S DEED AFTER106
PUBLIC AUCTION OF A PROPERTY SUBJECT TO TAX LIEN.107
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov.)
SENATE
Amended 3rd Reading
April 8, 2026
SENATE
Amended 2nd Reading
April 7, 2026
SENATE SPONSORSHIP
Frizell and Lindstedt, Coleman, Kipp, Marchman, Roberts, Snyder
HOUSE SPONSORSHIP
Winter T. and Camacho,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law.
Section 1 of the bill modifies the fees of county treasurers by
specifying fee amounts treasurers are required or allowed to collect in
connection with the public auction and related proceedings for issuance
of a treasurer's deed described in section 50. The bill adds, commencing
on or before December 31, 2026, and every fifth year thereafter, an
upward adjustment of the maximum dollar amount of all treasurer fees.
The fees described in sections 1 and 50 apply to services performed or
transactions occurring on or after June 1, 2026.
Sections 2 through 49 make technical modifications to the
provisions governing county treasurer tax lien sales for the collection of
delinquent property taxes. The bill clarifies certain definitions and
standardizes the use of defined terms. The bill modifies certain provisions
and repeals obsolete provisions in conformity with the new process to
obtain a treasurer's deed for a property subject to a tax lien set forth in
section 50.
Section 50 recreates, with changes, the public auction process
established in 2024 that is required prior to the issuance of a treasurer's
deed to protect against an unconstitutional taking of a taxpayer's property,
or property value, in excess of their tax debt. The bill models the public
auction process on the public trustee foreclosure process. The bill creates
new definitions and modifies and expands the provisions for a public
auction, including related rights, limitations, and records. The modified
process applies to a treasurer's deed issued on or after June 1, 2026,
regardless of the date of the tax lien sale, application for treasurer's deed,
or commencement of any related proceeding.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 24-21-403, add (2.5)2
as follows:3
24-21-403. Core goals - powers and duties - rules.4
(2.5) T HE SURCHARGE DESCRIBED IN SUBSECTION (2) OF THIS5
SECTION IS NOT APPLICABLE ON ANY DOCUMENT FILED OR RECORDED BY6
THE COUNTY CLERK AND RECORDER IF THE DOCUMENT IS EXEMPTED FROM7
FEES PURSUANT TO SECTION 30-1-103 (1).8
SECTION 2. In Colorado Revised Statutes, 30-1-102, amend (1)9
introductory portion, (1)(i), (1)(l), (1)(n), (1)(r); repeal (1)(k) and (1)(t);10
and add (1)(u), (1.7), and (4) as follows:11
144-2-
30-1-102. Fees of county treasurer - repeal.1
(1) EXCEPT AS PROVIDED IN SUBSECTION (1.7) OF THIS SECTION,2
the county treasurer shall charge and receive the following fees:3
(i) For each certificate of purchase delivered, four FROM A TAX4
LIEN SALE, FIVE dollars;5
(k) For processing an application for treasurer's deed, thirty-five6
dollars if the application is not advertised and seventy-five dollars if the7
application is advertised;8
(l) For the assignment of a certificate of purchase, made to the9
county, city, town, or city and county at any tax sale, to a person desiring10
to purchase land PROPERTY covered by such certificate, four FIVE dollars;11
(n) For each certificate of redemption delivered, seven TEN12
dollars;13
(r) For preparation of a distraint warrant, fifteen dollars AND FOR14
DELIVERY OF A DISTRAINT WARRANT OR POSTING OF A PROPERTY , FIFTY15
DOLLARS, PLUS MILEAGE OR THE ACTUAL COST OF DELIVERY OR POSTING,16
WHICHEVER IS GREATER;17
(t) For the notice, computation, and recording provided in section18
32-1-1604, C.R.S., thirty dollars.19
(u) FOR EACH COPY OF A RECEIPT ISSUED FOR A PRIOR TAX YEAR,20
NO MORE THAN FIVE DOLLARS.21
(1.7) (a) THE COUNTY TREASURER IS ENTITLED TO CHARGE AND22
RECEIVE THE FOLLOWING FEES IN ADMINISTERING ARTICLE 11.5 OF TITLE23
39:24
(I) FOR PROCESSING AN APPLICATION FOR A TREASURER 'S DEED,25
THREE HUNDRED DOLLARS;26
(II) F OR PROCESSING AN ASSIGNMENT OF A CERTIFICATE OF27
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PURCHASE, NO MORE THAN TWENTY-FIVE DOLLARS;1
(III) FOR ACCEPTING AND FILING AN INTENT TO REPURCHASE FROM2
A LAWFUL HOLDER IN A PUBLIC AUCTION, ONE HUNDRED DOLLARS;3
(IV) FOR PROCESSING A NOTICE OF INTENT TO REDEEM, NO MORE4
THAN TWENTY-FIVE DOLLARS;5
(V) FOR PROCESSING AND ISSUING A CERTIFICATE OF REDEMPTION,6
THIRTY DOLLARS;7
(VI) FOR THE ISSUANCE OF A TREASURER'S DEED, SIXTY DOLLARS;8
(VII) FOR PROCESSING A WITHDRAWAL OF AN APPLICATION FOR9
TREASURER'S DEED, SEVENTY DOLLARS;10
(VIII) FOR PROCESSING AN ADMINISTRATIVE WITHDRAWAL, ONE11
HUNDRED DOLLARS;12
(IX) F OR PROCESSING A RESCISSION OF PUBLIC AUCTION , ONE13
HUNDRED DOLLARS;14
(X) FOR RECOMMENCING A PUBLIC AUCTION HELD IN VIOLATION15
OF AN AUTOMATIC STAY, ONE HUNDRED DOLLARS;16
(XI) F OR RECOMMENCING A PUBLIC AUCTION AFTER A17
BANKRUPTCY PROCEEDING WHERE PUBLICATIONS WERE NOT COMPLETE,18
ONE HUNDRED FIFTY DOLLARS;19
(XII) FOR RECOMMENCING A PUBLIC AUCTION AFTER SET ASIDE ,20
ONE HUNDRED DOLLARS;21
(XIII) F OR ISSUING A CERTIFICATE OF LAWFUL HOLDER22
REPURCHASE, SIXTY DOLLARS; AND23
(XIV) FOR PROCESSING A PUBLIC AUCTION, IF THE HOLDER OF A24
CERTIFICATE OF OPTION FOR A TREASURER 'S DEED IS NOT THE LAWFUL25
HOLDER, NO MORE THAN THREE HUNDRED DOLLARS.26
27
144-4-
(b) THE COUNTY TREASURER MAY CHARGE A LESSER FEE THAN IS1
SET FORTH IN SUBSECTION (1.7)(a) OF THIS SECTION , WHEN THE2
VALUATION FOR ASSESSMENT FOR THE PROPERTY SUBJECT TO PUBLIC3
AUCTION, AS DETERMINED AT THE TIME OF RECORDING THE APPLICATION4
FOR PUBLIC AUCTION, IS LESS THAN FIVE HUNDRED DOLLARS, OR IF THE5
PROPERTY IS A MOBILE HOME, MANUFACTURED HOME, MODULAR HOME, OR6
TINY HOME.7
(4) (a) ON OR BEFORE DECEMBER 31, 2026, AND BY DECEMBER 318
OF EVERY SECOND YEAR THEREAFTER, THE DIRECTOR OF RESEARCH OF THE9
LEGISLATIVE COUNCIL APPOINTED PURSUANT TO SECTION 2-3-304 (1)10
SHALL ADJUST THE MAXIMUM DOLLAR AMOUNT OF THE FEES THAT MAY BE11
CHARGED BY A COUNTY TREASURER PURSUANT TO SUBSECTIONS (1) AND12
(1.7) OF THIS SECTION, EFFECTIVE JANUARY 1, 2027, AND ON JANUARY 113
OF EVERY SECOND YEAR THEREAFTER , IN ACCORDANCE WITH THE14
PERCENTAGE CHANGE OVER THE PERIOD IN THE UNITED STATES15
DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS, CONSUMER PRICE16
INDEX, OR A SUCCESSOR INDEX, FOR DENVER-AURORA-LAKEWOOD FOR17
ALL ITEMS PAID FOR BY URBAN CONSUMERS AND POST THE ADJUSTED18
MAXIMUM ALLOWABLE FEE AMOUNTS , ROUNDED UPWARD TO THE19
NEAREST WHOLE DOLLAR, ON THE GENERAL ASSEMBLY'S WEBSITE.20
(b) ON JANUARY 1, 2027, AND ON JANUARY 1 OF EVERY SECOND21
YEAR THEREAFTER, EACH COUNTY TREASURER SHALL POST THE ADJUSTED22
FEE AMOUNTS ESTABLISHED BY THE DIRECTOR OF RESEARCH OF THE23
LEGISLATIVE COUNCIL PURSUANT TO SUBSECTION (4)(a) OF THIS SECTION24
ON THE COUNTY'S WEBSITE.25
SECTION 3. In Colorado Revised Statutes, 30-1-103, amend (3)26
as follows:27
144-5-
30-1-103. Fees of county clerk and recorders - report - repeal.1
(3) (a) County governments shall be exempt from all fees2
authorized to be collected under the provisions of this section whenever3
the county or any agency thereof is the grantor or grantee of the document4
being recorded or whenever a delegate child support enforcement unit5
files or records documents for the purpose of collecting child support,6
child support arrears, maintenance, maintenance when combined with7
child support, retroactive support, or child support debt.8
(b) S URCHARGES ARE NOT APPLICABLE BY THE CLERK AND9
RECORDER IF THE DOCUMENT IS EXEMPTED FROM RECORDING OR FILING10
FEES.11
SECTION 4. In Colorado Revised Statutes, 39-10-114, amend12
(2)(b) as follows:13
39-10-114. Abatement - cancellation of taxes.14
(2) (b) When any real property has been stricken off to a county15
by virtue of a tax LIEN sale and there has been no transfer by the county16
of a certificate of purchase thereon, the TREASURER MAY DETERMINE THE17
taxes on such property may be determined to be ARE uncollectible after18
a period of six FIVE years from the date of THE TAXES becoming19
delinquent, and they may be canceled by the board of county20
commissioners MAY CANCEL THE TAXES . Such The cancellation of the21
taxes on a property shall not affect the rights of the county under article22
11 of this title TITLE 39 to subsequently transfer any tax sale certificate OF23
PURCHASE nor its THE COUNTY'S right to receive a tax TREASURER'S deed24
UNDER ARTICLE 11.5 OF THIS TITLE 39 and to exercise its rights thereunder25
with respect to such THE property FOR WHICH TAXES ARE CANCELLED BY26
THE BOARD OF COUNTY COMMISSIONERS.27
144-6-
SECTION 5. In Colorado Revised Statutes, 30-10-421, add (1.6)1
as follows:2
30-10-421. Filing surcharge.3
(1.6) T HE SURCHARGE DESCRIBED IN SUBSECTION (1) OF THIS4
SECTION IS NOT APPLICABLE ON ANY DOCUMENT FILED OR RECORDED BY5
THE COUNTY CLERK AND RECORDER IF THE DOCUMENT IS EXEMPTED FROM6
FEES PURSUANT TO SECTION 30-1-103(1).7
SECTION 6. In Colorado Revised Statutes, 39-11-100.3, amend8
(1), (2), and (4); and add (2.5), (2.7), and (5) as follows:9
39-11-100.3. Definitions.10
As used in this article, unless the context otherwise requires:11
(1) "Date of sale" means the date on which a public auction begins12
TAX LIEN SALE ENDS.13
(2) "Electronic funds transfer" means a transfer of funds initiated14
by using an electronic terminal, telephonic instrument, or computer or15
magnetic tape to order or authorize a financial institution to credit or debit16
an account MEANS, INCLUDING AUTOMATED CLEARING HOUSE, CREDIT OR17
DEBIT CARD, OR WIRE TRANSFER . "Electronic funds transfer" does not18
include a transaction originated by check, draft, or similar paper19
instrument.20
(2.5) "I MMEDIATE FAMILY " MEANS A SPOUSE , PARENT ,21
GRANDPARENT, CHILD, GRANDCHILD, OR SIBLING OF AN INDIVIDUAL AND22
INCLUDES A SPOUSE OF ANY IMMEDIATE FAMILY MEMBER.23
(2.7) "I NVESTOR" MEANS AN INDIVIDUAL , BUSINESS ENTITY ,24
TRUST, OR OTHER ENTITY THAT MAY PURCHASE A TAX LIEN ON PROPERTY25
AT A TAX LIEN SALE.26
(4) "Public auction" means the sale of lands or town lots under27
144-7-
this article at a venue or through a medium that allows members of the1
public to bid and purchase the lands or town lots. "P ROPERTY" OR2
"PROPERTIES" MEANS LANDS OR TOWN LOTS THAT MAY BE SUBJECT TO A3
TAX LIEN, INCLUDING REAL PROPERTY, MANUFACTURED HOMES, MOBILE4
HOMES, MODULAR HOMES, TINY HOMES, OR SEVERED MINERALS OR MINING5
CLAIMS.6
(5) "TAX LIEN SALE" OR "SALE" MEANS A PUBLIC SALE CONDUCTED7
BY THE COUNTY TREASURER PURSUANT TO THIS ARTICLE 11 AT WHICH A8
TAX LIEN FOR DELINQUENT PROPERTY TAXES IS SOLD AND A CERTIFICATE9
OF PURCHASE IS ISSUED TO THE SUCCESSFUL BIDDER.10
SECTION 7. In Colorado Revised Statutes, amend 39-11-101 as11
follows:12
39-11-101. Notice to delinquent owner.13
The treasurer shall make a list of all lands and town lots PROPERTY14
the tax liens on which are subject to TAX LIEN sale, describing such land15
and town lots PROPERTY as the same are IS described on the tax roll.16
Except as otherwise provided in section 39-2-117 (1)(a), no later than17
September 1 of each year, the treasurer shall send a notice by FIRST CLASS18
mail, at TO the person's last-known MAILING address, to each person by19
whom taxes for the previous year are known to be due and unpaid. The20
notice shall MUST indicate the amount of the person's delinquency and21
state that if the amount of the delinquency is not paid by the date22
specified in the notice, which shall not be less than fifteen CALENDAR23
days from the date of mailing of the notice, the treasurer will advertise24
and sell a tax lien on the person's property on the date specified in the25
notice at public auction TAX LIEN SALE for the delinquent taxes, interest,26
and applicable fees. If such list is not made until after September 1, the27
144-8-
TAX LIEN sale held thereunder shall not be void by reason thereof.1
SECTION 8. In Colorado Revised Statutes, 39-11-102, amend2
(2); and repeal (3) as follows:3
39-11-102. Treasurer to publish and post notice.4
(2) The notice of TAX LIEN sale at public auction shall MUST5
contain:6
(a) A description of the lands and town lots PROPERTIES on which7
the tax liens are subject to sale;8
(b) The date, time, and place of the tax lien sale, including the9
electronic address if the public auction TAX LIEN SALE is conducted by10
means of the internet or other electronic medium;11
(c) The location of computer workstations that are available to the12
public and information about how to obtain instructions on accessing the13
public auction TAX LIEN SALE and submitting bids if the public auction14
TAX LIEN SALE is conducted by means of the internet or other electronic15
medium; and16
(d) If the public auction TAX LIEN SALE is conducted by means of17
the internet or other electronic medium, a statement that the bidding rules18
for the public auction TAX LIEN SALE will be posted on the internet or19
other electronic medium used to conduct the public auction TAX LIEN20
SALE at least two weeks before the date of sale.21
(3) (a) Publication in a newspaper under subsection (1) of this22
section is not required for a mobile home if:23
(I) A distraint warrant has been delivered to the owner of the24
mobile home or to his or her agent in accordance with section25
39-10-111.5 (3); and26
(II) The county treasurer publishes the notice described in27
144-9-
subsection (2) of this section on the treasurer's website.1
(b) For purposes of this section, "mobile home" includes a2
manufactured home.3
SECTION 9. In Colorado Revised Statutes, 39-11-104, amend4
(1) as follows:5
39-11-104. Publisher's affidavit - form.6
(1) Every publisher or printer who publishes such list and notice,7
immediately after the last publication thereof, shall transmit to the8
treasurer of the proper county an affidavit of such publication made by9
such publisher, printer, or some other person to whom the fact of10
publication is known, and no publisher or printer shall MAY be paid for11
such publication if he THE PUBLISHER OR PRINTER fails to transmit such12
affidavit within fourteen CALENDAR days after the last publication.13
SECTION 10. In Colorado Revised Statutes, amend 39-11-10614
as follows:15
39-11-106. Advertising and tax lien sale fees.16
(1) To the amount of delinquent taxes there shall MUST be added17
a fee to cover the cost of advertising, as provided in section 30-1-102.18
C.R.S. If the public auction TAX LIEN SALE is conducted by means of the19
internet or other electronic medium, the treasurer may add a fee to cover20
the cost of conducting the public auction TAX LIEN SALE.21
(2) The treasurer of each county shall deliver his THE22
TREASURER'S list of all lots or tracts of land PROPERTY for which tax liens23
are to be advertised for sale to the publisher or printer at least ten24
CALENDAR days before the date of the first publication.25
SECTION 11. In Colorado Revised Statutes, amend 39-11-10726
as follows:27
144-10-
39-11-107. Erroneous assessments - abatement.1
It is the duty of the treasurer of each county, before making sale of2
tax liens on any lots or land PROPERTY for unpaid taxes, to carefully3
examine and compare the delinquent list with the assessment roll and4
block books in his THE TREASURER'S office, and to omit from such sale5
the tax liens on all lots and lands PROPERTY doubly or erroneously6
assessed, insofar as he THE TREASURER is able to ascertain the same, and7
to make an itemized report to the board of county commissioners of his8
THE county showing such double or erroneous assessment. The board of9
county commissioners, on receipt of such itemized report, by resolution10
to be entered in its proceedings, shall abate the taxes levied upon such11
double or erroneous assessments.12
SECTION 12. In Colorado Revised Statutes, amend 39-11-10813
as follows:14
39-11-108. Manner of conducting tax lien sale - definitions.15
(1) On the day designated in the notice of sale, the treasurer shall16
commence the public auction SALE of the tax liens on those lands and17
town lots PROPERTIES on which the taxes, interest, and fees have not been18
paid and shall continue the same from day to day, Saturdays and Sundays19
excepted, until the tax liens on each parcel are sold. Where two or more20
lots or tracts of land PROPERTIES are valued and assessed as one parcel,21
the treasurer shall sell a single tax lien on such land or tract PROPERTIES.22
The public auction shall TAX LIEN SALE MUST be held at the treasurer's23
office or at another location in the county designated by the treasurer, and24
all lands and town lots PROPERTIES offered at the public auction SALE on25
the same date of sale shall MUST be offered for public auction SALE at the26
same location; except that the public auction SALE may be conducted by27
144-11-
means of the internet or other electronic medium.1
(2) A public auction TAX LIEN SALE conducted by means of the2
internet or other electronic medium to sell lands and town lots PROPERTY3
under this article shall ARTICLE 11 MUST allow members of the public to4
submit bids by computer and permit the treasurer to accept bids for as5
long as the treasurer deems necessary. The county and its employees6
acting in their official capacity in preparing, conducting, and executing7
a TAX LIEN sale of lands and town lots PROPERTY under this article8
ARTICLE 11 are not liable for the failure of a device that prevents a person9
from participating in a sale under this article ARTICLE 11. As used in this10
subsection (2), "device" includes, but is not limited to, computer11
hardware, a computer network, a computer software application, and an12
internet website.13
(3) If there is no bid for any tax lien offered, the offering of such14
tax lien shall MUST remain open until all the tax liens are offered for sale15
and the sale is ended or until the treasurer is satisfied that no more sales16
can be effected, whereupon it is the treasurer's duty to strike off to the17
county, city, town, or city and county the tax liens on those lands and18
town lots PROPERTIES remaining unsold, for the amount of such taxes,19
delinquent interest, and fees thereon. When the treasurer strikes off a tax20
lien on any tract of land or town lot PROPERTY, the treasurer shall issue to21
the county, city, town, or city and county a certificate of purchase. No22
taxes levied against any lands PROPERTIES for which a county has23
purchased a tax lien under the provisions of this section shall be ARE24
payable until the same have been derived by the county from the sale of25
a tax lien on such lands PROPERTIES or from the redemption of such lands26
PROPERTIES.27
144-12-
SECTION 13. In Colorado Revised Statutes, amend 39-11-1091
as follows:2
39-11-109. Time of tax lien sale.3
The public auction SALE of tax liens on lands PROPERTY upon4
which taxes remain delinquent shall MUST commence on or before the5
second Monday in December of each year.6
SECTION 14. In Colorado Revised Statutes, amend 39-11-1107
as follows:8
39-11-110. When tax lien sale can be held.9
If, from any cause, the tax lien on real property cannot be duly10
advertised and offered for sale at public auction on or before the second11
Monday of December, it is the duty of the treasurer to SHALL hold the12
public auction TAX LIEN SALE on any subsequent day in which it can be13
held, allowing time for the publication of notice as provided in section14
39-11-102.15
SECTION 15. In Colorado Revised Statutes, amend 39-11-11116
as follows:17
39-11-111. Method of payment.18
When the treasurer sells any tax lien on any lands or lots PROPERTY19
for delinquent taxes, the treasurer may accept payment of the purchase20
price in the form of cash, negotiable paper, BANK CHECK, POST OFFICE21
MONEY ORDER, CASHIER'S CHECK, or electronic funds transfer, subject to22
the treasurer's bidding rules.23
SECTION 16. In Colorado Revised Statutes, amend 39-11-11224
as follows:25
39-11-112. Erroneous name or assessment in wrong county -26
effect.27
144-13-
(1) When tax liens on any lands or town lots PROPERTIES are1
offered for sale for any delinquent taxes, it shall IS not be necessary to sell2
the same as the property of any person. No sale of any tax lien on any3
land or town lots PROPERTY for delinquent taxes shall be IS considered4
invalid because charged on the roll in any other name than that of the5
rightful owner, or charged as unknown; but the tax lien and such land or6
lots PROPERTY in other respects shall MUST be sufficiently described on7
the tax roll to identify the same, and the taxes for such land or lots shall8
PROPERTY MUST be due and unpaid at the time of such THE TAX LIEN sale.9
(2) When any land PROPERTY lying in one county is erroneously10
taxed and a tax lien on such land PROPERTY is sold for delinquent taxes11
in another county, the county so erroneously taxing and selling a tax lien12
on such land PROPERTY for delinquent taxes shall be IS liable to the owner13
of such land THE PROPERTY for any expense or damage caused to such14
owner by such THE erroneous TAX LIEN sale.15
SECTION 17. In Colorado Revised Statutes, amend 39-11-11316
as follows:17
39-11-113. Abbreviations, letters, and figures may be used.18
In all advertisements for the sale of tax liens on real property for19
delinquent taxes and in entries required to be made by the assessor,20
county clerk and recorder, treasurer, or other officers in lists, books, rolls,21
certificates, receipts, deeds, or notices, letters, figures, and abbreviations22
may be used to denote townships, ranges, sections, parts of sections, lots,23
blocks, dates and amounts of taxes, delinquent interest, and costs.24
SECTION 18. In Colorado Revised Statutes, 39-11-114, amend25
(1) introductory portion, (1)(b), and (2); and repeal (1)(h), (1)(i), (1)(j),26
and (3) as follows:27
144-14-
39-11-114. Record of sales of tax liens on property.1
(1) The treasurer shall make a correct record of all sales of tax2
liens on real estate PROPERTY for delinquent taxes in a well-bound book3
or other permanent record to be kept by the treasurer for that purpose.4
Said book shall MUST contain:5
(b) The description of each tract of land or town lot for which a6
tax lien is sold A DESCRIPTION OF THE PROPERTY ON WHICH THE TAX LIENS7
ARE SUBJECT TO SALE;8
(h) The name of person redeeming and date of redemption;9
(i) The total amount paid for redemption;10
(j) The name of person to whom conveyed and date of deed.11
(2) The treasurer shall also note in the tax list, opposite the12
description of the property for which a tax lien is sold, the fact and date13
of such THE TAX LIEN sale.14
(3) (a) Upon recordation of the tax sale, the treasurer shall also15
make a separate list of all mobile homes for which tax liens are sold at the16
sale and file such list with the department of revenue. Such list shall17
include the mobile home's identification number, year and make, parcel18
number, and all pertinent tax sale information. For maintaining this19
recorded tax sale information on mobile homes, the executive director of20
the department of revenue may impose a fee of five dollars which shall21
become part of the mobile home tax sale redemption cost.22
(b) Notwithstanding the amount specified for the fee in this23
section, the executive director of the department of revenue by rule or as24
otherwise provided by law may reduce the amount of the fee if necessary25
pursuant to section 24-75-402 (3), C.R. S., to reduce the uncommitted26
reserves of the fund to which all or any portion of the fee is credited.27
144-15-
After the uncommitted reserves of the fund are sufficiently reduced, the1
executive director by rule or as otherwise provided by law may increase2
the amount of the fee as provided in section 24-75-402 (4), C.R.S.3
SECTION 19. In Colorado Revised Statutes, 39-11-115, amend4
(1), (2) introductory portion, and (4) as follows:5
39-11-115. To whom tax lien shall be sold.6
(1) When the taxes levied for the preceding year or years on any7
lands PROPERTIES remain unpaid, the tax liens on such lands offered at8
public auction PROPERTIES OFFERED AT TAX LIEN SALE at the times9
provided by law shall MUST be sold to the persons who pay therefor the10
taxes, delinquent interest, and fees then due thereon or who further pay11
the largest amount in excess of said taxes, delinquent interest, and fees.12
The excess amount shall MUST be credited to th e county ge neral fund.13
Each tax lien shall MUST be sold for an entire piece of property. The14
taxes, delinquent interest, and fees shall draw interest at the rates fixed by15
law, and, when the tax liens on any lands PROPERTIES are bid in by the16
county, city, town, or city and county, the amount for which they are bid17
in shall draw interest at the same rates. Real Property for which a tax lien18
is sold may be redeemed in the manner provided by law.19
(2) In order that the public auction TAX LIEN SALE may be20
conducted in an efficient and equitable manner, the treasurer is hereby21
granted broad powers to set bidding rules governing the public auction22
TAX LIEN SALE . Such powers shall include, but need not be ARE NOT23
limited to, the following:24
(4) The treasurer shall announce bidding rules at the beginning of25
the public auction TAX LIEN SALE, and the rules announced shall apply to26
all bidders throughout the public auction SALE. If the public auction TAX27
144-16-
LIEN SALE is conducted by means of the internet or other electronic1
medium, the treasurer shall cause POST the internet bidding rules to be2
posted on the medium for at least two weeks before the date of sale. The3
internet bidding rules posted shall apply to all bidders throughout the4
public auction SALE.5
SECTION 20. In Colorado Revised Statutes, amend 39-11-1166
as follows:7
39-11-116. Procedure when purchaser fails to pay.8
If a person bidding fails to pay the amount due, the treasurer may9
again offer the tax lien on such land PROPERTY for sale if the public10
auction TAX LIEN SALE has not closed, and, if it THE SALE has closed, the11
treasurer may again advertise it specially in the same manner as in the12
original advertisement and for not less than one week, after which the13
treasurer may again offer and sell the tax liens on such lands or lots THE14
PROPERTY as provided in section 39-11-115; or at the treasurer's option,15
the treasurer may recover the amount bid by civil action brought in the16
name of the county in any court of competent jurisdiction. In a public17
auction TAX LIEN SALE conducted by means of the internet or other18
electronic medium, if a person bidding fails to pay the amount due, the19
treasurer may offer the tax lien, without additional advertisement, to20
another bidder, whether or not the public auction TAX LIEN SALE has21
closed; or at the treasurer's option, the treasurer may recover the amount22
bid by civil action brought in the name of the county in any court of23
competent jurisdiction. The treasurer may prohibit a person who fails to24
pay the amount due from bidding on sales under this article for up to five25
years.26
SECTION 21. In Colorado Revised Statutes, amend 39-11-11727
144-17-
as follows:1
39-11-117. Certificate of purchase.2
The treasurer shall prepare, sign, and retain for safekeeping or3
deliver to the purchaser of a tax lien on any real property sold for the4
payment of delinquent taxes a certificate of purchase describing the5
property on which the taxes and fees were paid by the purchaser, as the6
same PROPERTY was described in the record of sales, and also stating the7
rate of interest and the total amount of all taxes, delinquent interest, and8
fees on each tract or lot PROPERTY for which the tax lien was sold, as9
described in the record of sales, and that payment thereof has been made,10
with columns for subsequent taxes. For each certificate so delivered, the11
purchaser shall pay a fee to the treasurer as provided in section 30-1-102.12
C.R.S.13
SECTION 22. In Colorado Revised Statutes, amend 39-11-11914
as follows:15
39-11-119. Subsequent payment by holder.16
Any person desiring to pay any subsequent taxes on any lands or17
town lots PROPERTIES for which such THE person holds the tax certificates18
OF PURCHASE shall produce such certificates to the treasurer, or, if19
certificates are retained by the treasurer, the TREASURER SHALL NOTIFY20
THE person shall be notified by the treasurer of the amount due. Upon21
receipt of payment, the treasurer shall record the amount of the22
subsequent tax and the date of payment on the permanent record. The23
treasurer may receive a fee for such services, as provided in section24
30-1-102 (1)(j). C.R.S.25
SECTION 23. In Colorado Revised Statutes, amend 39-11-12026
as follows:27
144-18-
39-11-120. Certificate of purchase - application for tax lien for1
treasurer's deed - lost or wrongfully withheld - county held.2
(1) Before July 1, 2024, any time after the expiration of the term3
of three years from the date of the sale of any tax lien on any land, or4
interest therein or improvements thereon, for delinquent taxes, on demand5
of the purchaser or lawful holder of the certificate of such tax lien, other6
than the county wherein such property is situated, and on presentation of7
such certificate of purchase or properly authenticated order of the board8
of county commissioners, where the certificate has been lost or9
wrongfully withheld from the owner, and upon proof of compliance with10
section 39-11-128, the treasurer shall make out a deed for each such lot,11
parcel, interest, or improvement for which a tax lien was sold and which12
remains unredeemed and deliver the same to such purchaser or lawful13
holder of such certificate or order.14
(2) The treasurer shall be entitled to a fee for each such deed made15
and acknowledged by him and a fee for the acknowledgment thereof, as16
provided in section 30-1-102, C.R.S.17
(3) Whenever any certificate given by the treasurer for a tax lien18
on any land, interest, or improvement PROPERTY sold for delinquent taxes19
is lost or wrongfully withheld from the rightful owner thereof and such20
land, interest, or improvement THE PROPERTY has not been redeemed, the21
board of county commissioners may receive evidence of such THE loss or22
wrongful detention and, upon satisfactory proof of such fact, may cause23
a certificate of such proof and finding, properly attested by the county24
clerk and recorder under the seal of the county, to be delivered to such25
THE rightful claimant, and THE COUNTY CLERK AND RECORDER SHALL26
DULY MAKE a record thereof shall be duly made by the county clerk and27
144-19-
recorder in the recorded proceedings of such THE board.1
(4) Before July 1, 2024, Whenever any tax lien on any lot or2
parcel of land, interest therein, or improvement thereon PROPERTY is bid3
in by or for the county, city, town, or city and county at any tax LIEN sale,4
and a certificate of purchase is made to such THE county, city, town, or5
city and county therefor, the treasurer of such THE county, city, town, or6
city and county may sell, assign, and deliver any such THE certificate to7
any person who desires to purchase the same upon payment to the8
treasurer of the amount for which said tax lien was bid in by the county,9
city, town, or city and county with interest and costs accrued thereon from10
the date of sale, together with a fee for making such assignment, as11
provided in section 30-1-102, and the taxes assessed thereon since the12
date of such THE TAX LIEN sale or, in case of a county, city, town, or city13
and county, for such THE sum as the board of county commissioners or14
other board authorized to perform the duties of a board of county15
commissioners at any regular or special meeting may decide and16
authorize by order duly entered in the recorded proceedings of such THE17
board. Before July 1, 2024, whenever any tax lien on any lot or parcel of18
land, interest therein, or improvement thereon is bid in by or for a city,19
town, or city and county, as the case may be, such city, town, or city and20
county shall be entitled to a deed, as provided for purchasers at tax sales.21
SECTION 24. In Colorado Revised Statutes, amend 39-11-12222
as follows:23
39-11-122. Transfer of certificates of purchase by counties.24
Any county in this state having in its possession or under its25
control certificates of purchase resulting from the sale of a tax lien on26
land PROPERTY for the nonpayment of general taxes may assign, sell, or27
144-20-
transfer such THOSE certificates OF PURCHASE in such manner, at such1
times, and on such terms as may be determined by resolution of the board2
of county commissioners of such THE county. Thereafter such THE county3
shall MUST execute and deliver such THE instruments as may be necessary4
TO fully to convey all of the right, title, and interest of the county in or to5
such THE certificates but no sale of any certificate of purchase issued6
upon any real estate upon which taxes in excess of ten thousand dollars7
are then due shall be valid unless and until the sale of said certificate and8
the terms of said sale are approved by the administrator after notice of9
said proposed sale and the terms thereof have been published in at least10
one issue of a newspaper published regularly in the county where said11
real estate is located, or if no newspaper is published in said county, then12
by posting notice of said proposed sale and the terms thereof at the county13
courthouse and two other public places in said county OF PURCHASE.14
SECTION 25. In Colorado Revised Statutes, amend 39-11-12315
as follows:16
39-11-123. Transfer of certificates of purchase - irrigation or17
drainage district taxes.18
Any county in this state having in its possession or under its19
control certificates of purchase resulting from the sale of a tax lien on20
land PROPERTY for the nonpayment of irrigation or drainage district taxes21
or assessments, by agreement with the board of directors of the district22
involved, may assign sell, or transfer such THOSE certificates OF23
PURCHASE as provided in section 39-11-122.24
SECTION 26. In Colorado Revised Statutes, amend 39-11-12525
as follows:26
39-11-125. Disposal of certificates of purchase by districts.27
144-21-
Any irrigation or drainage district in this state having in its1
possession or under its control certificates of purchase resulting from the2
sale of a tax lien on land PROPERTY for the nonpayment of irrigation or3
drainage district taxes or assessments may assign, sell, or transfer such4
THOSE certificates OF PURCHASE in such manner, at such times, and on5
such terms as may be determined by resolution adopted by the board of6
directors of such THE district, and thereupon such THE district shall7
execute and deliver such instruments as may be necessary TO fully to8
convey all of its right, title, and interest in or to such THOSE certificates9
OF PURCHASE.10
SECTION 27. In Colorado Revised Statutes, amend 39-11-12611
as follows:12
39-11-126. Agreement with county commissioners.13
Any irrigation or drainage district having in its possession or under14
its control certificates of purchase resulting from the sale of a tax lien on15
land PROPERTY for the nonpayment of general taxes may, by agreement16
with the board of county commissioners of the county in which the land17
PROPERTY is situated, assign sell, or transfer such THOSE certificates OF18
PURCHASE as provided in section 39-11-125.19
SECTION 28. In Colorado Revised Statutes, amend 39-11-12820
as follows:21
39-11-128. Condition precedent to deed - notice.22
(1) Before July 1, 2024, Before any purchaser LAWFUL HOLDER OF23
A CERTIFICATE OF PURCHASE , or assignee of such purchaser A LAWFUL24
HOLDER of a CERTIFICATE OF PURCHASE FOR A tax lien on any land, town25
or city lot, or mining claim PROPERTY sold for taxes or special26
assessments due either to the state or any county or incorporated town or27
144-22-
city within the same at any sale of tax liens for delinquent taxes levied or1
assessments authorized by law is entitled to a deed for the land, lot, or2
claim so purchased, he PROPERTY SUBJECT TO THE TAX LIEN, THE LAWFUL3
HOLDER OR THE LAWFUL HOLDER'S ASSIGNEE shall make request upon FILE4
WITH the treasurer who AN APPLICATION FOR A TREASURER'S DEED. UPON5
RECEIPT OF AN APPLICATION FOR A TREASURER 'S DEED, THE TREASURER6
shall then comply with the following: PROCEDURES SET FORTH IN ARTICLE7
11.5 OF THIS TITLE 39.8
(a) The treasurer shall serve or cause to be served, by personal9
service or by either registered or certified mail, a notice of such purchase10
on every person in actual possession or occupancy of such land, lot, or11
claim, and also on the person in whose name the same was taxed or12
specially assessed if, upon diligent inquiry, such person can be found in13
the county or if his residence outside the county is known, and upon all14
persons having an interest or title of record in or to the same if, upon15
diligent inquiry, the residence of such persons can be determined, not16
more than five months nor less than three months before the time of17
issuance of such deed. In such notice the treasurer shall state when the18
applicant or his assignor purchased the tax lien on such land, lot, or claim,19
in whose name such property was taxed, the description of the land, lot,20
or claim for which a tax lien was purchased, for what year taxed or21
specially assessed, and when the time of redemption will expire or when22
the tax deed shall be issued.23
(b) In all cases or instances where the valuation for assessment of24
the property is five hundred dollars or more, the treasurer shall publish25
such notice, three times, at intervals of one week, in some daily, weekly,26
or semiweekly newspaper published in such county, not more than five27
144-23-
months nor less than three months before the time at which the tax deed1
may issue, and he shall send by registered or certified mail a copy of such2
notice to each person not found to be served whose address is known or3
can be determined upon diligent i nquiry. If no such newspaper is4
published in the county, then said notice shall be published in the5
newspaper that is published in Colorado nearest the county seat of the6
county in which such land, lot, or claim is situated. The purchaser or7
assignee, at the time of making such request for notification on the8
treasurer, shall pay to the treasurer a fee, as provided in section 30-1-102,9
C.R.S. The treasurer shall make and carefully preserve among the files of10
his office a record of all things done in compliance with this section and11
shall certify to the same.12
(2) When request is made for a tax deed to lands situated wholly13
within the exterior boundary lines of an irrigation district, the holder of14
tax sale certificates of purchase to such lands may include in one request15
or demand for a tax deed all contiguous tracts for which he holds such16
certificates of purchase. When all of such lands for which a tax deed is so17
requested or demanded are unoccupied and no taxes have been paid18
thereon, or upon any parcel of such lands embraced in such request or19
demand, for five consecutive years prior to the making of such request or20
demand, the only notice which the treasurer shall be required to give of21
the fact that a request or demand for tax deed has been made upon him22
shall be a notice of publication as provided in this section, in which as23
many tracts or parcels of land shall be described as are embraced in any24
one demand or request for deed.25
SECTION 29. In Colorado Revised Statutes, repeal 39-11-129.26
SECTION 30. In Colorado Revised Statutes, repeal 39-11-130.27
144-24-
SECTION 31. In Colorado Revised Statutes, repeal 39-11-131.1
SECTION 32. In Colorado Revised Statutes, repeal 39-11-133.2
SECTION 33. In Colorado Revised Statutes, repeal 39-11-134.3
SECTION 34. In Colorado Revised Statutes, repeal 39-11-135.4
SECTION 35. In Colorado Revised Statutes, repeal 39-11-136.5
SECTION 36. In Colorado Revised Statutes, repeal 39-11-137.6
SECTION 37. In Colorado Revised Statutes, amend 39-11-1387
as follows:8
39-11-138. When successor of treasurer shall act.9
If any treasurer dies, resigns, or is removed from office or his THE10
TREASURER'S term of office expires after selling any tax liens on any real11
estate PROPERTY for delinquent taxes and before executing a certificate12
OF PURCHASE , CERTIFICATE OF OPTION FOR TREASURER 'S DEED , or13
TREASURER'S deed for the same, his THE TREASURER'S successor in office14
shall execute such THE certificate OF PURCHASE, CERTIFICATE OF OPTION15
FOR TREASURER'S DEED, or deed in the same manner that the treasurer16
making such THE TAX LIEN sale might have done.17
SECTION 38. In Colorado Revised Statutes, amend 39-11-13918
as follows:19
39-11-139. Posting list of county-held tax liens and20
county-acquired treasurer's deeds.21
No later than the fifteenth day of January of each year, each county22
treasurer shall deliver to the county clerk and recorder of the county23
treasurer's county a list showing all tax certificates theretofore OF24
PURCHASE issued and held in the name of the county and a list of all25
property the title to which has been acquired by the county through26
issuance of a tax TREASURER'S deed FOLLOWING PUBLIC AUCTION IN27
144-25-
ACCORDANCE WITH ARTICLE 11.5 OF THIS TITLE 39. A copy of such lists1
shall THE LIST DESCRIBED IN THIS SECTION MUST be posted in a2
conspicuous place in the courthouse for not less than thirty days.3
SECTION 39. In Colorado Revised Statutes, amend 39-11-1404
as follows:5
39-11-140. Treasurer's deed recorded - entry.6
When any tax TREASURER'S deed is filed for record, the county7
clerk and recorder shall also enter the name of the grantee in the proper8
column of his THE record of land PROPERTY for which a tax lien was sold9
for delinquent taxes.10
SECTION 40. In Colorado Revised Statutes, amend 39-11-14111
as follows:12
39-11-141. Acti on to determine validity of certificate of13
purchase.14
Whenever any county or city and county in this state holds tax sale15
certificates OF PURCHASE which are believed by the board of county16
commissioners to be void for irregularity in the assessment of property or17
sale of a tax lien on property or otherwise, the board of county18
commissioners of the county or city and county may institute an action in19
the district court of the county, under the provisions of article 51 of title20
13, C.R.S., to have the matter determined as to whether said THOSE21
certificates OF PURCHASE are void. Such THESE actions shall MUST be22
brought in the name of the board of county commissioners. Any number23
of such certificates OF PURCHASE may be included in one action, and the24
fee owners of record of the tax liens on the lands PROPERTY on account25
of the sale of which the certificates OF PURCHASE were issued shall MUST26
be made defendants in the action. If any defendant is a nonresident of the27
144-26-
state or cannot be found, service of summons may be had upon such THAT1
defendant in accordance with the provisions of rule 4 of the Colorado2
rules of civil procedure. If the court, by its decree, finds and determines3
that any such certificate OF PURCHASE is void, then the tax lien on the real4
estate PROPERTY on account of the sale of which such THE certificate OF5
PURCHASE was issued shall MUST be resold for taxes at the next6
succeeding TAX LIEN sale for delinquent taxes; and if the irregularity on7
account of which such THE certificate OF PURCHASE was held void is in8
the assessment of the property, then the board of county commissioners9
shall direct the assessor to reassess the same CERTIFICATE OF PURCHASE,10
and, if the delinquent taxes are not thereafter duly paid pursuant to such11
THAT reassessment, the tax lien on such THE property shall MUST likewise12
be sold at the next delinquent tax LIEN sale following such THE13
reassessment. No appeal shall lie LIES from the final decree of the court14
in cases brought under this section. No costs of the action shall MAY be15
assessed against any defendant who files a disclaimer or fails to appear16
in the action.17
SECTION 41. In Colorado Revised Statutes, 39-11-142, amend18
(1), (2), (4), (6)(a), (6)(c), (6)(d), (6)(e), and (7); and repeal (3) and (5)19
as follows: 20
39-11-142. Disposition of certificates of purchase held by21
counties.22
(1) Before July 1, 2024, In cases where a tax lien on real estate23
PROPERTY has been struck off to the county at A tax sales LIEN SALE and24
the county has held the certificate of sale PURCHASE for three years or25
more, the board of county commissioners may apply for PUBLIC AUCTION26
FOR TREASURER'S DEED and receive a tax TREASURER'S deed in like THE27
144-27-
SAME manner as is provided by law in the case of delinquent tax sale1
certificates OF PURCHASE held by individuals. The board of county2
commissioners, whenever the county becomes entitled to a tax deed, may3
cause the treasurer to issue, serve, and publish notices, pursuant to law,4
of application for such tax deed in like manner as in the case of individual5
certificate holders INVESTORS IN ACCORDANCE WITH ARTICLE 11.5 OF THIS6
TITLE 39.7
(2) Before July 1, 2024, In cases where the county has held the tax8
certificate OF PURCHASE for five THREE years or more and such real estate9
THE PROPERTY is not located within the limits of any incorporated town10
or city within the said county, the county may include in one request or11
demand any or all separate parcels of real estate PROPERTY for which it12
holds tax sale certificates OF PURCHASE for TAX LIEN sales in any one13
year, and the board of county commissioners may apply for PUBLIC14
AUCTION FOR TREASURER 'S DEED and receive tax TREASURER'S deeds15
therefor. Before July 1, 2024, in cases where the county has held the tax16
certificate for eight years and in the opinion of the board of county17
commissioners such real estate is not used, operated, or maintained18
wholly or in part in the interest or for the benefit of the public, said board19
shall apply for and receive a tax deed therefor.20
(3) Before July 1, 2024, upon making application in the case of21
tax certificates held by the counties for five years or more, the treasurer22
shall not be required to give the notice that a request or demand for tax23
deed has been made upon him provided for in section 39-11-128. The24
treasurer, in lieu of such notice, at least sixty days before the day said tax25
deed issues, shall give notice by registered or certified mail, addressed to26
the last-known residence of the person in whose name the real estate is27
144-28-
assessed for the years during which said taxes have not been paid, that a1
tax deed has been applied for on the particular described property and that2
said tax deed will issue on a day certain. Before July 1, 2024, the treasurer3
shall also post in a public place in the office of the treasurer and on the4
treasurer's website, at least sixty days before said deed issues, a notice5
stating that a deed will be issued to the county on the real estate described6
in said notice. Said notice shall contain the name of the person to whom7
the property is assessed together with the date said tax deed will issue.8
(4) In all cases, the owner of the property shall MUST have the9
right of redemption of the property as provided by law.10
(5) Any tax deed, when issued to the county, shall be duly11
recorded, but no fee shall be required to be paid therefor. Thereafter, the12
board of county commissioners shall list such property for sale and post13
such list in the county courthouse and, out of the county general fund,14
may make such essential repairs thereon and pay such premiums for fire15
insurance as are necessary for the protection and preservation of any16
improvements on such property. The board of county commissioners,17
after a county has acquired such tax deed, in its discretion, may institute18
and prosecute suits to quiet the title to any such real estate so acquired19
under such tax deeds.20
(6) (a) Before July 1, 2024, In all cases where a tax lien on real21
property has been struck off to the county at a tax LIEN sale and the22
county has held the certificate of sale PURCHASE for thirty FIVE years or23
more without obtaining a tax TREASURER'S deed as provided in this24
section AND ARTICLE 11.5 OF THIS TITLE 39, then such THE TREASURER25
SHALL DECLARE THE certificate OF PURCHASE may be declared void and26
of no effect.27
144-29-
(c) Before July 1, 2024, Upon being presented with such THE list1
OF TAX LIENS, the board of county commissioners shall determine that the2
tax liens were struck off to the county, that such THE certificates of sale3
PURCHASE relating thereto have been held by the county for thirty FIVE4
years or more, and that no tax TREASURER'S deed has been obtained or5
applied for as provided in this section AND ARTICLE 11.5 OF THIS TITLE 39.6
Upon making such THAT determination, the board of county7
commissioners may declare that such THE certificates OF PURCHASE are8
void, and an order to that effect shall MUST be duly entered in the9
recorded proceedings of the board, which order shall MUST direct the10
treasurer to cancel such certificates of sale PURCHASE.11
(d) Upon receipt of an order OR RESOLUTION of the board of12
county commissioners declaring that any certificates of sale PURCHASE13
are void, the treasurer shall record said THAT order OR RESOLUTION in his14
THE PUBLIC records and shall cancel all such certificates OF PURCHASE15
specified in said THAT order. 16
(e) Any action concerning a determination and declaration by a17
board of county commissioners made pursuant to this subsection (6) shall18
MUST be commenced within one year after the date of the board's order,19
or said action shall be forever barred.20
(7) It is the duty of The treasurer SHALL at least once each year to21
prepare and present, at any regular or special meeting of the board of22
county commissioners, a list of all tax liens on all real property struck off23
to the county and all certificates of sale PURCHASE relating thereto, which24
certificates OF PURCHASE have been held by the county for three years or25
more without obtaining a TREASURER'S deed or being otherwise disposed26
of under this article 11 or article 11.5 of this title 39.27
144-30-
SECTION 42. In Colorado Revised Statutes, 39-11-143, amend1
(1), (2), (2.5), (3), (4), and (6) as follows:2
39-11-143. Appraisal - county may retain, lease, or sell -3
definitions.4
(1) Whenever real property is conveyed by a treasurer to the5
county by tax TREASURER'S deed under section 39-11-142 ARTICLE 11.56
OF THIS TITLE 39, the assessor shall annually value the same in the manner7
prescribed by law for taxable property and shall notify the board of8
county commissioners of such valuation.9
(2) The board of county commissioners has the power to retain for10
public projects, rent, lease, or sell such real property as provided in this11
section.12
(2.5) If the board of county commissioners retains such real13
property for a present or future public project, as defined in section14
30-20-301 (2), C.R.S., it shall pass a resolution describing the project for15
which the property is retained. The board of county commissioners may16
rent or lease any lot or parcel PROPERTY retained for a present or future17
public project in accordance with subsection (3) of this section. For18
purposes of this section, using property to generate revenue for the county19
is not a public project.20
(3) The board of county commissioners may lease such real21
property to an affiliated entity, but no lease shall be for a period22
exceeding five years. For purposes of this subsection (3), "affiliated23
entity" means a nonprofit entity with which the county enters into a24
contract for the delivery of goods or services to the county or to third25
parties on behalf of the county.26
(4) (a) Any such real property that is not retained or leased in27
144-31-
accordance with subsection (2.5) or (3) of this section shall MUST be sold1
at public sale by the board of county commissioners within one year after2
the property is conveyed to the count y; except that the board of county3
commissioners may reject any bid that is less than the value of the4
property as determined by the assessor. Prior to offering such THE5
property for sale, the board of county commissioners shall obtain from the6
assessor a certificate as to the current actual value and the valuation for7
assessment of the same PROPERTY. A notice of such sale shall MUST be8
posted in a public place in the county courthouse at least thirty days9
before the date of sale, and such THE notice of sale shall MUST also be10
advertised in two issues of a newspaper of general circulation in the11
county in which the property is situated, said newspaper notices to MUST12
appear one week apart and within the thirty days as above provided. Such13
THE notice shall MUST reserve the right upon the part of the board of14
county commissioners to reject any bid that is less than the value15
determined by the assessor. Said THE notice shall MUST be substantially16
in the following form:17
NOTICE18
Public notice is hereby given that the following real property19
acquired by the County of .............., Colorado, by tax TREASURER'S deed,20
to wit:21
(description of property)22
will, according to law, be offered at public sale at the county courthouse,23
.............., Colorado, on the .............. day of .............., 20...., at the hour of24
.... to the highest and best bidder. The board of county commissioners25
reserves the right to reject any bid that is less than the current actual value26
fixed by the county assessor.27
144-32-
..............................................1
County Clerk and Recorder.2
(a.5) The notice of sale posted pursuant to paragraph (a) of this3
subsection (4) shall SUBSECTION (4)(a) OF THIS SECTION MUST contain a4
statement substantially in the following form: "If this property is at least5
fifty years old, it may be eligible for inclusion in the state register of6
historic properties or designation as a landmark. Such THIS property may7
be eligible for certain rehabilitation grants and incentives."8
(b) Such real THE property shall MUST be sold at public sale for9
the highest and best bid for any lots or parcels PROPERTY, as determined10
in the discretion of the board of county commissioners; except that the11
board of county commissioners may reject any bid that is less than the12
value of the property as determined by the assessor. Such real T HE13
property may be sold in such lots or parcels and upon such terms of14
payment as the board of county commissioners deems acceptable, but no15
deed shall MAY be issued until the purchaser has made payment in full.16
Upon written application of any person, the board of county17
commissioners shall offer for sale the property requested by such THE18
person to be sold; except that no parcel shall PROPERTY MAY be divided19
for the purpose of such THE requested sale unless the board of county20
commissioners specifically permits such THE division. The board of21
county commissioners may, prior to the sale of any lot or parcel22
PROPERTY, reserve or grant streets, alleys, or roads or utilities or other23
easements, public or private, under such terms and conditions as it may24
deem advisable.25
(6) The foregoing provisions of This section shall DOES not apply26
to any city and county having a population of more than three hundred27
144-33-
thousand. Sales and leases by such city and county shall MUST be made1
in compliance with the applicable provisions of its charter or ordinances.2
All sales and leases made before August 1, 1964, by such city and county3
of any real estate acquired by it under tax deeds, whether made or4
authorized by the board of county commissioners, the mayor of said city5
and county, or in purported compliance with its charter or ordinances, are6
deemed valid, and such sales and leases are hereby confirmed. All actions7
or proceedings to set aside or question the validity of such sales or leases8
made before August 1, 1964, by such city and county shall be brought9
within six months from said date and not thereafter. This subsection (6)10
shall not reinstate any such action or proceeding barred by law before11
August 1, 1964.12
SECTION 43. In Colorado Revised Statutes, amend 39-11-14413
as follows:14
39-11-144. County property, prior sales validated.15
All sales of such real estate PROPERTY made by the board of county16
commissioners of any county shall MUST be deemed valid, and such17
THESE sales are hereby confirmed if such sales THEY were made at either18
public or private sale whether AND made by deed issued by the treasurer19
upon direction of the board of county commissioners or by deed issued by20
a duly appointed commissioner to convey upon direction of the board of21
county commissioners.22
SECTION 44. In Colorado Revised Statutes, amend 39-11-14523
as follows:24
39-11-145. Proceeds of sales.25
All net proceeds from the sale, lease, or other disposition of such26
real estate PROPERTY so conveyed to the county by the treasurer shall27
144-34-
COMMISSIONER MUST be paid to the treasurer of such THE county, and the1
treasurer shall distribute said THE proceeds to the various taxing2
jurisdictions in which such real estate THE PROPERTY is situated in the3
same proportion that the ad valorem taxes levied by each taxing4
jurisdiction in the preceding calendar year bears to the total of all ad5
valorem taxes levied on such real estate THE PROPERTY in the preceding6
calendar year.7
SECTION 45. In Colorado Revised Statutes, amend 39-11-1468
as follows:9
39-11-146. Lien of special assessment not affected.10
Nothing in sections 39-11-143 to 39-11-145 shall be construed to11
affect AFFECTS in any manner or degree whatsoever the lien of any special12
assessment to which such real estate PROPERTY and the conveyance13
thereof by the treasurer is subject under law.14
SECTION 46. In Colorado Revised Statutes, amend 39-11-14715
as follows:16
39-11-147. Treasurer to report payments.17
A complete report of all payments made to and accepted by the18
treasurer under sections 39-11-142, 39-11-143, and 39-11-145 shall MUST19
be made, by him, a copy of which shall MUST be sent to the board of20
county commissioners of his THE county, to the administrator, and to the21
controller at the end of each month.22
SECTION 47. In Colorado Revised Statutes, amend 39-11-14823
as follows:24
39-11-148. Limitations on certificates of purchase - special25
improvement liens.26
(1) No lien upon real property created by a tax certificate or a27
144-35-
certificate of purchase issued by a treasurer on account of any delinquent1
property taxes or any special assessment of any kind or nature shall MAY2
remain a lien thereon for a period longer than fifteen FIVE years after the3
original issuance thereof, except as provided in subsection (3) of this4
section. This section shall DOES not apply to any tax certificate or5
certificate of purchase issued to and held by the county, city, city and6
county, or district levying such THE tax or special assessment; except that,7
in the event of an assignment of such tax certificate or THE certificate of8
purchase so issued to and held by such THE county, city, city and county,9
or district, the lien of such tax certificate or THE certificate of purchase10
shall MUST cease fifteen FIVE years after the date of its issuance subject11
only to the provisions of subsection (3) of this section.12
(2) No treasurer's deed shall MAY issue on AFTER PUBLIC AUCTION13
IN CONNECTION WITH any tax LIEN sale evidenced by tax certificate or14
certificate of purchase where such tax certificate or THE certificate of15
purchase has ceased to be a lien pursuant to the provisions of this section16
and application for such PUBLIC AUCTION FOR THE treasurer's deed is not17
pending at the time of the expiration of the limitation period provided for18
in this section.19
(3) In the event of an assignment of a tax certificate or certificate20
of purchase held by a county, city, city and county, or district levying21
such tax wherein such certificate THAT is fifteen FIVE years old at the time22
of assignment or will become fifteen FIVE years old within one year from23
the date of such assignment, the assignee thereof shall be IS entitled to a24
tax TREASURER'S deed in the manner provided by law if such THE25
assignee or other legal holder of such THE certificate institutes26
proceedings to procure a tax TREASURER'S deed by making a demand27
144-36-
upon FILING AN APPLICATION FOR PUBLIC AUCTION FOR TREASURER'S DEED1
WITH the treasurer for THE same, as provided by law IN ARTICLE 11.5 OF2
THIS TITLE 39, within one year from the date of such THE assignment. by3
the county, city, city and county, or district levying such tax.4
(4) Whenever a lien created by a tax certificate OF PURCHASE has5
expired, by reason of the provisions of this section, the treasurer shall6
immediately issue a certificate of cancellation describing the real estate7
PROPERTY included in the certificate of purchase or tax certificate and8
giving the date of cancellation, and he shall also make proper entries in9
the book of sales in his THE TREASURER'S office as follows: "Canceled by10
provision of section 39-11-148, C.R.S.", with the date of such THE entry.11
He T HE TREASURER shall also present every such certificate of12
cancellation to the county clerk and recorder who shall enter the same in13
the record of land PROPERTY for which a tax lien was sold for delinquent14
taxes and endorse the date of entry on the certificate of cancellation and15
file the same, and such THE certificate and the record thereof shall MUST16
be prima facie evidence of the cancellation of the certificate of purchase17
or tax certificate and of the release of the lien of such THE certificate on18
the lands therein PROPERTY described THEREIN. IF A TAX LIEN WAS SOLD,19
IN WHOLE OR IN PART, DUE TO A DELINQUENT SPECIAL ASSESSMENT, THE20
TREASURER SHALL NOTIFY THE GOVERNMENTAL ENTITY IMPOSING THE21
SPECIAL ASSESSMENT OF THE CANCELLATION OF THE LIEN . Failure to22
record such THE certificate of cancellation shall MUST not extend the lien23
created by the certificate of purchase. or tax certificate. The treasurer and24
county clerk and recorder shall ARE not be entitled to any fees OR25
SURCHARGES for the issuing of such A certificate of cancellation nor for26
the OR MAKING entries in their books made under the provisions of this27
144-37-
subsection (4).1
(5) Whenever a lien created pursuant to a tax certificate OF2
PURCHASE becomes unenforceable pursuant to section 31-25-1119,3
C.R.S., the treasurer shall immediately issue a certificate of cancellation4
describing the real estate PROPERTY included in the certificate of purchase5
or tax certificate indicating thereon the date of cancellation and shall6
make the appropriate entries in the book of sales in his THE TREASURER'S7
office, as follows: "Canceled by provision of sections 31-25-1119 and8
39-11-148, C.R.S.", with the date of such THE entry. He THE TREASURER9
shall MAY present every such certificate of cancellation to the county10
clerk and recorder who shall enter the same in the record of land11
PROPERTY for which a tax lien was sold for delinquent taxes and endorse12
the date of entry on the said certificate of cancellation and file the same,13
and such THE certificate and the record thereof shall be IS prima facie14
evidence of the cancellation of the certificate of purchase or tax15
certificate and of the release of the lien of such THE certificate on the16
lands PROPERTY therein described. Failure to record such THE certificate17
of cancellation shall DOES not extend the lien created by the certificate of18
purchase. or tax certificate. The treasurer and county clerk and recorder19
shall ARE not be entitled to any fees for the issuing and recording of such20
A certificate of cancellation nor OR for the MAKING entries in their books21
made under the provisions of this subsection (5).22
SECTION 48. In Colorado Revised Statutes, amend 39-11-14923
as follows:24
39-11-149. Sales en masse valid.25
If two or more noncontiguous lots, tracts of land, or mining claims26
PROPERTIES or portions thereof have not been separately valued and27
144-38-
assessed or, having been separately valued and assessed, whether having1
a common ownership or not, have had tax liens thereof sold en masse for2
a gross sum for the nonpayment of taxes and charges, thereon, then, after3
seven years from the date of any such TAX LIEN sale, such THE assessment4
and TAX LIEN sale and any tax sale certificate OF PURCHASE issued thereon5
shall MUST be deemed valid and legal and shall be so considered SO in all6
actions, suits, or proceedings in which is involved the validity of any such7
assessment, TAX LIEN sale, tax sale certificate OF PURCHASE, or treasurer's8
deed issued thereon. There is excepted from this section any such action,9
suit, or proceeding pending on August 1, 1964, wherein any party thereto10
has or may assert the invalidity of any such assessment, sale, tax sale11
certificate, or treasurer's deed. IN ACCORDANCE WITH ARTICLE 11.5 OF12
THIS TITLE 39. Nothing in this section shall be construed to alter, amend,13
or repeal ALTERS, AMENDS, OR REPEALS section 39-11-148.14
SECTION 49. In Colorado Revised Statutes, amend 39-11-15015
as follows:16
39-11-150. Sales of tax liens on severed mineral interests.17
Sales of tax liens for delinquent taxes due on severed mineral18
interests shall MUST take place at the same place and time and under the19
same circumstances as in this article ARTICLE 11, but, where the surface20
estate ownership is coterminous with the severed mineral interest, the21
owner of the surface estate shall have HAS the right of first refusal to22
purchase the tax lien on the severed mineral interest, and the surface23
owner shall MUST be allowed to pay all delinquent taxes due and owing24
for the severed mineral interest in lieu of the proceeds that would be25
collected from a tax sale of a tax lien on the severed mineral interest. The26
treasurer shall notify the surface owner, by mail, at his THE OWNER 'S27
144-39-
last-known MAILING address, of his THE right of refusal at least ten days1
prior to the sale of a tax lien on the severed mineral interest. The surface2
owner shall have HAS until two BUSINESS days prior to the TAX LIEN sale3
to exercise the right of first refusal. If the surface owner does not exercise4
his THE right of first refusal, the tax lien on such severed mineral interest5
shall be IS sold. No action for the recovery of a severed mineral interest6
for which a tax deed CERTIFICATE OF PURCHASE was issued under the7
provisions of this article shall lie ARTICLE 11 LIES unless brought within8
the same time period as that limiting actions for the recovery of land9
PROPERTY pursuant to section 39-12-101.10
SECTION 50. In Colorado Revised Statutes, 39-11-151, amend11
(1)(b), (2), and (3); repeal (1)(a); and add (4) as follows:12
39-11-151. County officials and employees may not acquire a13
tax lien by tax lien sale.14
(1) (a) No property for which a tax lien is sold for delinquent taxes15
under this article shall be conveyed to an elected or appointed county16
official, to a county employee, or to a member of the immediate family of17
any such person or to the agent of any such county official or employee,18
if the tax lien on such property is sold during the time the official or19
employee holds office or is employed.20
(b) No tax lien SOLD FOR DELINQUENT TAXES ON A PROPERTY21
PURSUANT TO THIS ARTICLE 11 shall MAY be sold to an elected or22
appointed county official, to a county employee, or to a member of the23
immediate family of such person or to the agent of any such county24
official or employee during the time the official or employee holds office25
or is employed.26
(2) The purchase of any tax lien or the conveyance of any property27
144-40-
by tax deed pursuant to this article is exempt from the provisions of this1
section under the following circumstances:2
(a) If the property to be conveyed was owned by the county3
official or county employee, or by a member of the immediate family of4
any such person, immediately prior to the sale of a tax lien on such THE5
property for delinquent taxes;6
(b) If such THE property is situated within a county other than the7
county to which such THE county official or employee is elected,8
appointed, or employed; or9
(c) If the property to be conveyed is a severed mineral interest10
and, at the time of the conveyance SALE, the county official or county11
employee is the owner of the surface estate which is coterminous with the12
severed mineral interest; OR13
(d) IF THE COUNTY OFFICIAL OR EMPLOYEE HAD A LEGAL INTEREST14
IN THE PROPERTY PRIOR TO A TAX LIEN SALE ON THE PROPERTY FOR15
DELINQUENT TAXES.16
(3) Any county official, county employee, or member of the17
immediate family of any such person, or the agent of any such county18
official or employee, who knowingly purchases any tax lien or receives19
a conveyance of property in violation of the provisions of this section20
commits a class 2 misdemeanor and shall MUST be punished as provided21
in section 18-1.3-501.22
(4) T HE PURCHASE OF ANY CERTIFICATE OF OPTION FOR23
TREASURER'S DEED OR THE CONVEYANCE OF ANY PROPERTY BY24
TREASURER'S DEED PURSUANT TO ARTICLE 11.5 OF THIS TITLE 39 IS25
EXEMPT FROM THE PROVISIONS OF THIS SECTION.26
SECTION 51. In Colorado Revised Statutes, amend 39-11-15227
144-41-
as follows:1
39-11-152. Combined sale of delinquent tax liens and special2
assessment liens.3
Whenever provision is made in this article for the sale of a tax lien4
on property, such sale shall MUST include the sale of any lien for5
delinquent special assessments on such property which have been6
certified to the county treasurer for collection. The separate sale of liens7
for delinquent general taxes and for delinquent special assessments on8
property is hereby prohibited.9
SECTION 52. In Colorado Revised Statutes, repeal 39-12-10110
as follows:11
39-12-101. Limitation of actions for recovery of land.12
No action for the recovery of land for which a tax deed was issued13
under the provisions of article 11 of this title for delinquent taxes shall lie14
unless the same is brought within five years after the execution and15
delivery of the deed therefor by the treasurer, any laws to the contrary16
notwithstanding; except that, when any owner of such land, for which a17
tax deed has been issued, at the time of the execution and delivery of the18
deed by the treasurer is under legal disability, it shall be lawful for him to19
bring a suit or action for the recovery of the land within the period during20
which he has the right to make redemption of such land from the tax sale21
upon which the deed is based. When a recovery of any of such land is22
effected in any suit, action, or proceeding, the value of all improvements23
made in good faith on such lands, and all sums paid for the tax lien on24
said land and for improvements, and all costs incident to the issuance and25
recording of the treasurer's deed, and all taxes and assessments paid26
thereon after the sale of the tax lien thereof, including the redemption27
144-42-
value of all tax sale certificates redeemed, held, or surrendered for1
redemption by the grantee in such treasurer's deed or his heirs or assigns,2
shall be ascertained by the court or jury trying the action for recovery and3
shall be paid, together with interest thereon at the rate of twelve percent4
per annum, by the person recovering said land to the persons entitled5
thereto, and the payment of such sum shall be a condition precedent to the6
entry of judgment or decree in such suit, action, or proceeding. All such7
treasurer's deeds executed by the treasurer purporting to convey lands and8
improvements thereon for all purposes shall be deemed to be color of title9
from and after the time the same is recorded in the office of the county10
clerk and recorder for the county in which said lands are located. The11
term "improvements" includes sums and amounts of money expended12
thereon in good faith by the grantee and his successors and assigns in13
search of minerals and oil, as well as other expenditures for the14
improvements of such lands which add to the cost and value thereof.15
SECTION 53. In Colorado Revised Statutes, repeal and reenact,16
with amendments, article 11.5 of title 39 as follows: 17
ARTICLE 11.518
Issuance of Treasurer's Deeds19
PART 120
PUBLIC AUCTION21
39-11.5-101. Definitions.22
AS USED IN THIS ARTICLE 11.5, UNLESS THE CONTEXT OTHERWISE23
REQUIRES:24
(1) "A PPLICATION FOR TREASURER 'S DEED " MEANS AN25
APPLICATION FROM A LAWFUL HOLDER PURSUANT TO SECTION 39-11.5-10226
RELATED TO A TAX LIEN UNDER THIS ARTICLE 11.5.27
144-43-
(2) "BUSINESS DAY" MEANS ANY DAY THE TREASURER'S OFFICE IS1
OPEN TO THE PUBLIC FOR CONDUCTING OFFICIAL BUSINESS. BUSINESS DAYS2
DO NOT INCLUDE WEEKENDS, COLORADO LEGAL HOLIDAYS, OR ANY DAY3
THE OFFICE IS CLOSED PURSUANT TO C OUNTY POLICY OR EMERGENCY4
ORDER.5
(3) "CERTIFICATE OF OPTION FOR A TREASURER'S DEED" MEANS A6
CERTIFICATE ISSUED BY A TREASURER PURSUANT TO SECTION7
39-11.5-401.8
(4) " C ERTIFICATE OF PURCHASE " MEANS A CERTIFICATE OF9
PURCHASE PREPARED BY A TREASURER FOR THE PURCHASER OF A TAX LIEN10
IN ACCORDANCE WITH SECTION 39-11-117.11
(5) " CERTIFICATE OF REDEMPTION " MEANS A CERTIFICATE OF12
REDEMPTION PREPARED BY A TREASURER AFTER PROPERTY SUBJECT TO A13
TAX LIEN SALE IS REDEEMED PRIOR TO PUBLIC AUCTION IN ACCORDANCE14
WITH SECTION 39-11.5-106.15
(6) " CERTIFICATE OF REPURCHASE " MEANS A CERTIFICATE OF16
REPURCHASE PREPARED BY A TREASURER WHEN A LAWFUL HOLDER17
REPURCHASES A CERTIFICATE OF OPTION FOR A TREASURER'S DEED AFTER18
THE PUBLIC AUCTION IN ACCORDANCE WITH SECTION 39-11.5-402.19
(7) "CLAIM FOR OVERBID MONEY" MEANS A CLAIM FOR OVERBID20
MONEY FORM AS SPECIFIED IN SECTION 39-11.5-303.21
(8) "F EES AND COSTS " MEANS ALL FEES PURSUANT TO SECTION22
30-1-102 AND ALL CHARGES, EXPENSES, AND COSTS DESCRIBED IN SECTION23
39-11.5-108.24
(9) " I NVESTOR" HAS THE MEANING SET FORTH IN SECTION25
39-11-100.3 (2.7).26
(10) "JUNIOR LIEN" MEANS A LIEN OR ENCUMBRANCE UPON THE27
144-44-
PROPERTY FOR WHICH THE AMOUNT DUE AND OWING THEREUNDER IS1
SUBORDINATE TO THE TAX LIEN THAT WAS DULY RECORDED IN THE OFFICE2
OF THE COUNTY CLERK AND RECORDER PRIOR TO THE RECORDING OF THE3
APPLICATION FOR PUBLIC AUCTION FOR TREASURER'S DEED.4
(11) "JUNIOR LIENOR" MEANS A PERSON WHO IS A BENEFICIARY ,5
HOLDER, OR GRANTEE OF A JUNIOR LIEN OR THAT PERSON'S ASSIGNEE OR6
ATTORNEY.7
(12) "L AWFUL HOLDER" MEANS A PERSON IN POSSESSION OF A8
CERTIFICATE OF PURCHASE FOR A TAX LIEN ISSUED IN ACCORDANCE WITH9
ARTICLE 11 OF THIS TITLE 39, OR THE ASSIGNEE , TRANSFEREE , OR10
ATTORNEY FOR SUCH HOLDER.11
(13) "MAILING LIST" MEANS A MAILING LIST ASSEMBLED BY THE12
TREASURER PURSUANT TO SECTION 39-11.5-105.13
(14) " N ONMATERIAL MISSTATEMENT " MEANS A MINOR OR14
INCONSEQUENTIAL ERROR OR OMISSION THAT DOES NOT SIGNIFICANTLY15
AFFECT THE MEANING, VALIDITY, OR ENFORCEABILITY OF A DOCUMENT OR16
OTHER RECORD CONTAINING THE NONMATERIAL MISSTATEMENT.17
(15) "N OTICE OF PUBLIC AUCTION " MEANS A NOTICE OF PUBLIC18
AUCTION CREATED AND SENT BY THE TREASURER IN ACCORDANCE WITH19
SECTION 39-11.5-104.20
(16) "OVERBID" MEANS THE AMOUNT OF MONEY A PROPERTY IS21
SOLD FOR AT A PUBLIC AUCTION IN EXCESS OF THE TOTAL PROPERTY TAX22
DEBT AMOUNT, INCLUDING THE AMOUNT OF MONEY OWED TO THE LAWFUL23
HOLDER OF THE CERTIFICATE OF PURCHASE AND THE FEES AND COSTS24
INCURRED BY THE TREASURER IN COMPLYING WITH THIS ARTICLE 11.5.25
(17) " POSTING" MEANS PLACEMENT OF THE NOTICE OF PUBLIC26
AUCTION THAT MEETS THE REQUIREMENTS SET FORTH IN SECTION27
144-45-
39-11.5-105 (4), IN A CONSPICUOUS LOCATION ON THE PROPERTY.1
(18) "PROPERTY" MEANS A PROPERTY SUBJECT TO A TAX LIEN, THE2
CERTIFICATE OF PURCHASE FOR WHICH IS HELD BY THE LAWFUL HOLDER.3
(19) "PROPERTY OWNER", "CURRENT OWNER", OR "OWNER" MEANS4
A PERSON THAT CURRENTLY HOLDS TITLE TO , OR HAS A RECORDED5
CONTRACTUAL RIGHT TO PURCHASE, THE PROPERTY THAT IS SUBJECT TO6
A TAX LIEN.7
(20) " PUBLIC AUCTION " OR "AUCTION" MEANS A PUBLIC SALE8
CONDUCTED BY THE TREASURER PURSUANT TO THIS ARTICLE 11.5.9
(21) " P UBLISH ", "PUBLICATION ", "REPUBLISH ", OR10
"REPUBLICATION" MEANS PLACEMENT BY A TREASURER OF A LEGAL11
NOTICE THAT MEETS THE REQUIREMENTS SET FORTH IN SECTION12
24-70-103, CONTAINING A NOTICE OF PUBLIC AUCTION , OMITTING THE13
COPIES OF THE STATUTES, IN A NEWSPAPER SELECTED BY THE TREASURER14
THAT IS IN THE COUNTY OR COUNTIES WHERE THE PROPERTY TO BE15
AUCTIONED IS LOCATED.16
(22) "PURCHASER" MEANS A PERSON TO WHOM THE TREASURER17
AWARDS THE CERTIFICATE OF OPTION FOR A TREASURER 'S DEED AS THE18
WINNING BIDDER AT THE PUBLIC AUCTION WHO TIMELY SUBMITS PROPER19
FUNDS, OR, IF NO VALID BIDS ARE RECEIVED AT THE PUBLIC AUCTION, THE20
LAWFUL HOLDER WHO DOES NOT FILE A WITHDRAWAL OF THE APPLICATION21
FOR PUBLIC AUCTION FOR TREASURER 'S DEED PURSUANT TO SECTION22
39-11.5-401.23
(23) "REDEMPTION STATEMENT" MEANS A STATEMENT PROVIDED24
TO THE PROPERTY OWNER BY THE TREASURER AS DESCRIBED IN SECTION25
39-11.5-106 (2).26
(24) "SURFACE OWNER" MEANS A PERSON OR ENTITY THAT HOLDS27
144-46-
TITLE TO , OR A RECORDED CONTRACTUAL RIGHT TO PURCHASE , THE1
SURFACE ESTATE OF A PARCEL OF REAL PROPERTY.2
(25) "TAX LIEN" MEANS A LIEN ON A PROPERTY SOLD FOR SPECIAL3
ASSESSMENTS, TAXES, OR SPECIAL ASSESSMENTS AND TAXES DUE EITHER4
TO THE STATE OR ANY COUNTY OR INCORPORATED TOWN OR CITY FOR5
WHICH THE TREASURER ISSUED A CERTIFICATE OF PURCHASE TO THE6
LAWFUL HOLDER.7
(26) " TREASURER" HAS THE MEANING SET FORTH IN SECTION8
39-1-102 (17) AS APPLIED TO THE COUNTY IN WHICH A PROPERTY IS9
LOCATED.10
(27) "TREASURER'S DEED" MEANS A DEED OR , IN THE CASE OF A11
MANUFACTURED HOME, MOBILE HOME, MODULAR HOME, OR TINY HOME,12
A CERTIFICATE OF OWNERSHIP, ISSUED BY THE TREASURER AS DESCRIBED13
IN SECTION 39-11.5-501 IN THE FORM SPECIFIED IN SECTION 39-11.5-50214
OR 39-11.5-503.15
39-11.5-102. Lawful holder - application for treasurer's deed16
- fee.17
(1) AFTER AUGUST 1 OF THE THIRD CALENDAR YEAR FOLLOWING18
THE DATE OF A TAX LIEN SALE , A LAWFUL HOLDER MAY APPLY FOR A19
TREASURER'S DEED FOR THE PROPERTY DESCRIBED IN THE CERTIFICATE OF20
PURCHASE IN ACCORDANCE WITH THIS SECTION. 21
(2) (a) A LAWFUL HOLDER MUST FILE AN APPLICATION FOR22
TREASURER'S DEED IN SUBSTANTIALLY THE FOLLOWING FORM:23
APPLICATION FOR TREASURER'S DEED24
TO THE COUNTY TREASURER OF___________COUNTY, COLORADO:25
TREASURER'S DEED NUMBER ___________26
THE UNDERSIGNED, AS THE LAWFUL HOLDER OF TREASURER'S TAX27
144-47-
LIEN SALE CERTIFICATE(S) OF PURCHASE NO.(S) ________ ISSUED1
PURSUANT TO THE TAX LIEN SALE HELD ON THE ____ DAY OF2
________, 20__, FOR THE TAXES AND/OR SPECIAL ASSESSMENTS IN3
THE AMOUNT OF $________ FOR THE TAX YEAR(S) ______ HEREBY4
REQUESTS THAT THE COUNTY TREASURER, GIVE NOTICE AND TAKE5
SUCH PROCEEDINGS AS ARE REQUIRED BY LAW SO THAT THE6
UNDERSIGNED MAY BE ENTITLED TO A TREASURER'S DEED TO THE7
PROPERTY DESCRIBED IN THE CERTIFICATE OF PURCHASE , MORE8
PARTICULARLY DESCRIBED AS FOLLOWS, TO-WIT:9
LEGAL DESCRIPTION:10
SITUATED IN THE COUNTY OF ___________, STATE OF COLORADO.11
PROPERTY ADDRESS: __________12
ACCOUNT/SCHEDULE NUMBER: __________13
PARCEL NUMBER: ___________14
CURRENT ASSESSED OWNER: ___________15
LAWFUL HOLDER NAME: ___________16
LAWFUL HOLDER ADDRESS: ___________17
LAWFUL HOLDER CITY, STATE, AND ZIP CODE: ___________18
LAWFUL HOLDER SIGNATURE: ___________19
DATE: ___________20
CURRENT YEAR TAXES: _____________21
JR LIEN ENDORSEMENTS: ____________22
INVESTMENT BALANCE OF TAX LIEN: ____________23
(b) A LAWFUL HOLDER MUST SUBMIT CERTIFICATE OF PURCHASE,24
OR A RECORDED COPY THEREOF, IF RECORDED BY THE TREASURER AT THE25
TIME OF THE TAX LIEN SALE , FOR EACH PROPERTY INCLUDED IN AN26
APPLICATION FOR TREASURER 'S DEED AND ANY ASSIGNMENTS OF EACH27
144-48-
CERTIFICATE OF PURCHASE IN ACCORDANCE WITH THIS SECTION.1
(c) ANY NUMBER OF PROPERTIES NOT EXCEEDING TWENTY -FIVE,2
WHETHER CONTIGUOUS OR NONCONTIGUOUS , WHEN HELD UNDER ONE3
TITLE OF OWNERSHIP, OR WHETHER INCLUDED IN AN IRRIGATION DISTRICT4
OR NOT SO INCLUDED, AND ALTHOUGH TAX LIENS FOR THE PROPERTY WERE5
SEPARATELY SOLD AT THE TAX LIEN SALE OR COVERED BY MORE THAN6
ONE TAX SALE CERTIFICATE , MAY BE INCLUDED AND DESCRIBED IN ONE7
APPLICATION FOR A TREASURER 'S DEED AS PROVIDED FOR IN THIS8
SUBSECTION (2). THESE PROPERTIES , NOT EXCEEDING TWENTY -FIVE IN9
NUMBER, MAY ALSO BE INCLUDED AND DESCRIBED IN A SINGLE10
APPLICATION FOR A TREASURER'S DEED NOTICE AND ARE IN CONFORMITY11
WITH THIS ARTICLE 11.5 IN ALL OTHER RESPECTS. THE NOTICE OF PUBLIC12
AUCTION MUST PROMINENTLY DISPLAY THE NAME OF THE PERSON IN13
WHOSE NAME THE PROPERTY WAS TAXED OR SPECIALLY ASSESSED FOR THE14
YEAR IN WHICH THE TAX LIEN WAS SOLD. THIS NAME MUST APPEAR AT OR15
NEAR THE BEGINNING OF THE NOTICE AND IN CLOSE PROXIMITY TO THE16
REFERENCE TO THE TAX LIEN SALE CERTIFICATE NUMBER AND THE17
DESCRIPTION OF THE PROPERTY INVOLVED . THE INFORMATION IN THE18
NOTICE MUST BE SUFFICIENT TO ALLOW IDENTIFICATION OF THE PROPERTY19
WITH THE NAME OF THE PERSON ASSESSED IF ALL CERTIFICATES INCLUDED20
IN A SINGLE NOTICE FOR PUBLIC AUCTION ARE HELD BY THE SAME PERSON.21
(3) IN THE EVENT THAT THE AMOUNT OF THE TAX LIEN BALANCE22
OR ANY NONMATERIAL MISSTATEMENT IS ERRONEOUSLY SET FORTH IN THE23
APPLICATION FOR A TREASURER'S DEED, THE ERROR DOES NOT AFFECT THE24
VALIDITY OF THE APPLICATION FOR TREASURER 'S DEED, THE NOTICE OF25
PUBLIC AUCTION, THE PUBLICATION, THE POSTING, THE PUBLIC AUCTION,26
THE CERTIFICATE OF OPTION FOR A TREASURER 'S DEED DESCRIBED IN27
144-49-
SECTION 39-11.5-401, THE CERTIFICATE OF REDEMPTION DESCRIBED IN1
SECTION 39-11.5-106 (4), THE CERTIFICATE OF REPURCHASE DESCRIBED IN2
SECTION 39-11.5-402, THE TREASURER'S DEED AS DESCRIBED IN SECTION3
39-11.5-501, OR ANY OTHER DOCUMENT EXECUTED IN CONNECTION4
THEREWITH.5
(4) (a) A LAWFUL HOLDER OF A CERTIFICATE OF PURCHASE WHO6
HAS APPLIED FOR A TREASURER'S DEED PURSUANT TO THIS SECTION MAY7
ASSIGN OR TRANSFER THE CERTIFICATE OF PURCHASE AT ANY TIME DURING8
THE PENDENCY OF THE PUBLIC AUCTION PROCESS . UPON RECEIPT OF9
WRITTEN NOTICE SIGNED BY THE LAWFUL HOLDER , OR THE LAWFUL10
HOLDER'S ATTORNEY, EVIDENCING THE ASSIGNMENT OR TRANSFER OF THE11
CERTIFICATE OF PURCHASE AND IDENTIFYING THE ASSIGNEE OR12
TRANSFEREE, THE TREASURER SHALL PROCEED WITH THE PUBLIC AUCTION13
AS IF THE ASSIGNEE OR TRANSFEREE WERE THE ORIGINAL APPLICANT.14
(b) T HE ASSIGNMENT OR TRANSFER OF A CERTIFICATE OF15
PURCHASE DURING THE PENDENCY OF THE TREASURER 'S DEED PROCESS16
MUST BE DEEMED MADE WITHOUT RECOURSE UNLESS OTHERWISE AGREED17
IN A WRITTEN STATEMENT SIGNED BY THE ASSIGNOR OR TRANSFEROR. THE18
LAWFUL HOLDER OF A CERTIFICATE OF PURCHASE, CERTIFICATE OF OPTION19
FOR A TREASURER'S DEED, OR CERTIFICATE OF REPURCHASE WHO ASSIGNS20
OR TRANSFERS THEIR CERTIFICATE HAS NO DUTY OR LIABILITY TO THE21
ASSIGNEE OR TRANSFEREE OR TO ANY THIRD PARTY FOR ANY ACT OR22
OMISSION WITH RESPECT TO THE PROVISIONS OF THIS ARTICLE 11.5 AFTER23
THE DATE OF ASSIGNMENT OR TRANSFER.24
(5) (a) T HE TREASURER MAY REQUIRE THE LAWFUL HOLDER TO25
MAKE A DEPOSIT OF UP TO ONE THOUSAND DOLLARS PLUS THE AMOUNT OF26
FEES PERMITTED PURSUANT TO SECTION 30-1-102 (1.7), AT THE TIME THE27
144-50-
APPLICATION FOR TREASURER 'S DEED IS ACCEPTED , T O B E A P P L I E D1
AGAINST THE FEES AND COSTS OF THE TREASURER IN PROCEEDING2
PURSUANT TO THIS ARTICLE 11.5.3
(b) T HE TREASURER MAY CHARGE AND ACCEPT A LESSER FEE4
AMOUNT THAN IS PERMITTED BY SECTION 30-1-102 (1.7)(a)(I), FOR AN5
APPLICATION FOR A TREASURER 'S DEED WHEN THE ASSESSED VALUE OF6
THE PROPERTY IN THE APPLICATION AT THE TIME OF ACCEPTING THE7
APPLICATION FOR TREASURER'S DEED IS FIVE HUNDRED DOLLARS OR LESS.8
39-11.5-103. Review of application - recording.9
(1) T HE TREASURER MAY ACCEPT AN APPLICATION FOR A10
TREASURER'S DEED . IF ACCEPTED , THE TREASURER SHALL REVIEW THE11
APPLICATION AS SOON AS PRACTICABLE BUT NOT LATER THAN FORTY-FIVE12
CALENDAR DAYS FROM THE DATE OF ACCEPTANCE TO DETERMINE13
WHETHER IT COMPLIES WITH THE REQUIREMENTS OF THIS ARTICLE 11.5.14
(2) I F THE TREASURER DETERMINES THAT AN APPLICATION15
COMPLIES WITH THE REQUIREMENTS OF THIS ARTICLE 11.5, THE16
TREASURER SHALL COLLECT FROM A LAWFUL HOLDER ALL DELINQUENT17
TAXES OWED AND ENDORSE ALL SUBSEQUENT CERTIFICATES OF PURCHASE18
FOR TAX LIENS ON SUCH PROPERTY AND SHALL VERIFY THAT ALL19
SUBSEQUENT TAXES HAVE BEEN PAID IN FULL BY THE LAWFUL HOLDER.20
(3) T HE TREASURER SHALL RECORD AN APPLICATION FOR A21
TREASURER'S DEED AND THE CERTIFICATE OF PURCHASE , AND ALL22
ENDORSEMENTS , WITHIN TEN BUSINESS DAYS FOLLOWING THE23
TREASURER'S DETERMINATION THAT ALL SUBSEQUENT TAXES HAVE BEEN24
PAID IN FULL.25
(4) T HE RECORDED DOCUMENT MUST BE RETAINED IN THE26
COUNTY'S PUBLIC RECORDS IN THE COUNTY WHERE THE PROPERTY IS27
144-51-
LOCATED.1
39-11.5-104. Notice of application - title review - mailing list.2
(1) (a) NO MORE THAN TEN CALENDAR DAYS AFTER RECORDING AN3
APPLICATION FOR A TREASURER 'S DEED PURSUANT TO SECTION4
39-11.5-102(2), THE TREASURER SHALL MAIL BY FIRST CLASS MAIL A5
NOTICE OF APPLICATION FOR A TREASURER 'S DEED TO THE OWNER OF6
RECORD OF THE PROPERTY ADDRESS SET FORTH IN THE APPLICATION FOR7
A TREASURER'S DEED.8
(b) T HE TREASURER SHALL NOTIFY THE OWNER OF A9
MANUFACTURED HOME, MOBILE HOME, MODULAR HOME, OR TINY HOME10
AND ANY LIENHOLDER OF RECORD, BY FIRST CLASS MAIL TO THE OWNER'S11
LAST-KNOWN MAILING ADDRESS , THAT AN APPLICATION FOR A12
TREASURER'S DEED FOR THE HOME HAS BEEN RECORDED BY THE13
TREASURER ON BEHALF OF THE LAWFUL HOLDER OF THE CERTIFICATE OF14
PURCHASE PURSUANT TO SECTION 39-11.5-103. THE TREASURER SHALL15
THEREAFTER PROCEED IN LIKE MANNER AS IS PROVIDED BY LAW IN THE16
CASE OF CERTIFICATES OF PURCHASE HELD BY AN INVESTOR.17
(c) I F THE PROPERTY DESCRIBED IN THE APPLICATION FOR A18
TREASURER'S DEED CONSISTS OF A SEVERED MINERAL INTEREST AND THE19
TAX LIEN IS HELD BY THE COUNTY, THE TREASURER SHALL PROCEED IN THE20
MANNER PROVIDED IN THIS ARTICLE 11.5, EXCEPT THAT ALL FEES MAY BE21
WAIVED.22
(2) NOT MORE THAN THIRTY CALENDAR DAYS AFTER RECORDING23
THE APPLICATION FOR A TREASURER 'S DEED AS SET FORTH IN SECTION24
39-11.5-103, THE TREASURER SHALL ORDER A TITLE SEARCH OR BEGIN A25
REVIEW OF RELEVANT COUNTY RECORDS OF THE COUNTY CLERK AND26
RECORDER CONCERNING THE PROPERTY.27
144-52-
(3) T HE TITLE SEARCH DESCRIBED IN SUBSECTION (2) OF THIS1
SECTION MUST BE RECEIVED OR A REVIEW OF RELEVANT COUNTY RECORDS2
OF THE COUNTY CLERK AND RECORDER CONCERNING THE PROPERTY MUST3
BE COMPLETED NO LATER THAN ONE HUNDRED EIGHTY CALENDAR DAYS4
FROM THE DATE OF THE RECORDING OF THE APPLICATION OF PUBLIC5
AUCTION.6
(4) N OT MORE THAN THIRTY BUSINESS DAYS AFTER EITHER7
RECEIVING THE TITLE COMPANY'S SEARCH OR COMPLETING A REVIEW OF8
RELEVANT COUNTY RECORDS OF THE COUNTY CLERK AND RECORDER9
CONCERNING THE PROPERTY, THE TREASURER SHALL CREATE A MAILING10
LIST CONTAINING THE NAMES AND ADDRESSES OF:11
(a) THE OWNER OF THE PROPERTY AT THE TIME OF THE TAX LIEN12
SALE, AT THE PROPERTY ADDRESS , AND THE LAST -KNOWN MAILING13
ADDRESS ASSOCIATED WITH THE PROPERTY AS SHOWN IN THE RECORDS OF14
THE TREASURER;15
(b) THE OWNER OF THE PROPERTY AT THE TIME OF THE TAX LIEN16
SALE, AT THE OWNER'S LAST-KNOWN MAILING ADDRESS AS SHOWN IN THE17
RECORDS OF THE TREASURER, IF DIFFERENT THAN THE PROPERTY ADDRESS;18
(c) THE LAWFUL HOLDER OF THE CERTIFICATE OF PURCHASE , OR19
ANY ASSIGNEES OR TRANSFEREES OF THE CERTIFICATE OF PURCHASE;20
(d) THE OCCUPANT OF THE PROPERTY, ADDRESSED TO "OCCUPANT"21
AT THE ADDRESS OF THE PROPERTY , IF THE PROPERTY IS COMMERCIAL ,22
RESIDENTIAL, AGRICULTURAL REAL PROPERTY , OR A MANUFACTURED23
HOME, MOBILE HOME, MODULAR HOME, OR TINY HOME;24
(e) THE LESSEE OF THE PROPERTY, ADDRESSED TO "LESSEE" AT THE25
ADDRESS OF THE PROPERTY , IF THE PROPERTY IS COMMERCIAL ,26
RESIDENTIAL, AGRICULTURAL REAL PROPERTY , OR A MANUFACTURED27
144-53-
HOME, MOBILE HOME, MODULAR HOME, OR TINY HOME AND IF THE LEASE1
IS RECORDED;2
(f) THE CURRENT OWNER OF THE PROPERTY , IF DIFFERENT THAN3
THE OWNER, AT THE TIME OF THE TAX LIEN SALE; AND4
(g) A LL JUNIOR LIENORS , AS SHOWN IN THE RECORDS OF THE5
COUNTY CLERK AND RECORDER, WHOSE LIENS WERE DULY RECORDED IN6
THE RECORDS OF THE COUNTY CLERK AND RECORDER , PRIOR TO THE7
RECORDING OF THE APPLICATION FOR TREASURER'S DEED.8
(5) IF A RECORDED INSTRUMENT DOES NOT SPECIFY THE ADDRESS9
OF THE PARTY PURPORTING TO HAVE AN INTEREST IN THE PROPERTY10
UNDER THE RECORDED INSTRUMENT , THAT PARTY IS NOT ENTITLED TO11
NOTICE AND ANY INTEREST IN THE PROPERTY UNDER SUCH INSTRUMENT12
IS EXTINGUISHED UPON THE EXECUTION AND DELIVERY OF A TREASURER'S13
DEED PURSUANT TO SECTION 39-11.5-501.14
(6) IF ANY NOTICE SENT PURSUANT TO THIS SECTION IS RETURNED15
AS UNDELIVERABLE , THE COUNTY TREASURER SHALL CONDUCT A16
REASONABLE SEARCH TO LOCATE AND NOTIFY THE INTENDED RECIPIENT17
WITHIN THIRTY CALENDAR DAYS OF RECEIPT OF THE RETURNED MAIL AS18
UNDELIVERABLE.19
20
39-11.5-105. Notice of public auction - mailing - publication -21
posting.22
(1) NO MORE THAN TEN BUSINESS DAYS AFTER THE TREASURER23
HAS CREATED THE MAILING LIST PURSUANT TO SECTION 39-11.5-104, THE24
TREASURER SHALL MAIL BY FIRST CLASS MAIL A NOTICE OF PUBLIC25
AUCTION TO THE PERSONS SET FORTH IN THE MAILING LIST.26
(2) T HE NOTICE OF PUBLIC AUCTION REQUIRED TO BE MAILED27
144-54-
PURSUANT TO THIS SECTION MUST CONTAIN:1
(a) THE YEAR FOR WHICH THE UNPAID TAXES WERE PURCHASED;2
(b) THE DATE OF TAX LIEN SALE;3
(c) T HE NAME OF THE ORIGINAL PURCHASER AT THE TAX LIEN4
SALE;5
(d) ANY ASSIGNMENTS OF THE CERTIFICATE OF PURCHASE;6
(e) THE NAME OF THE OWNER OF THE PROPERTY AT THE TIME OF7
THE TAX LIEN SALE;8
(f) THE NAME OF THE LAWFUL HOLDER AT TIME OF RECORDING OF9
APPLICATION FOR TREASURER'S DEED;10
(g) THE LEGAL DESCRIPTION OF THE PROPERTY AND SITE ADDRESS,11
IF APPLICABLE;12
(h) THE DATE AND TIME OF THE ORIGINALLY SCHEDULED PUBLIC13
AUCTION;14
(i) T HE LOCATION OF THE PUBLIC AUCTION , INCLUDING THE15
INFORMATION REQUIRED BY SUBSECTION (3) OF THIS SECTION , IF16
APPLICABLE;17
(j) THE PUBLICATION DATE, IF APPLICABLE; AND18
(k) LEGIBLE COPIES OF SECTIONS 39-11.5-106, 39-11.5-110,19
39-11.5-112, AND 39-11.5-301.20
(3) I F THE PUBLIC AUCTION IS CONDUCTED BY MEANS OF THE21
INTERNET OR OTHER ELECTRONIC MEDIUM, THEN THE NOTICE OF PUBLIC22
AUCTION REQUIRED TO BE MAILED PURSUANT TO THIS SECTION MUST23
INCLUDE A STATEMENT OF OR DIRECTIONS WHERE TO OBTAIN THE24
FOLLOWING:25
(a) THE WEB ADDRESS FOR THE PUBLIC AUCTION;26
(b) THE LOCATION OF COMPUTER WORKSTATIONS AVAILABLE TO27
144-55-
THE PUBLIC;1
(c) I NSTRUCTIONS ON ACCESSING THE PUBLIC AUCTION AND2
SUBMITTING BIDS; AND3
(d) BIDDING RULES FOR THE PUBLIC AUCTION WILL BE POSTED ON4
THE TREASURER 'S WEBSITE OR THE ELECTRONIC MEDIUM USED TO5
CONDUCT THE AUCTION AT LEAST FOURTEEN CALENDAR DAYS BEFORE THE6
DATE OF THE PUBLIC AUCTION.7
(4) (a) NO LESS THAN THIRTY CALENDAR DAYS PRIOR TO THE FIRST8
SCHEDULED PUBLIC AUCTION DATE, IF THE VALUATION FOR ASSESSMENT9
OF THE PROPERTY THAT IS THE SUBJECT OF THE PUBLIC AUCTION, AT THE10
TIME OF THE RECORDING OF THE APPLICATION FOR TREASURER'S DEED, IS11
FIVE HUNDRED DOLLARS OR MORE , THE TREASURER SHALL COMMENCE12
PUBLICATION OF THE NOTICE OF PUBLIC AUCTION , OMITTING THE13
STATUTES, FOR THREE WEEKS , WHICH MEANS PUBLICATION ONCE EACH14
WEEK FOR THREE SUCCESSIVE WEEKS IN A NEWSPAPER THAT IS PUBLISHED15
DAILY, WEEKLY, OR SEMIWEEKLY IN THE COUNTY WHERE THE PROPERTY16
IS LOCATED.17
(b) IF THERE IS NOT A NEWSPAPER THAT SATISFIES THE CRITERIA18
IDENTIFIED IN SUBSECTION (4)(a) OF THIS SECTION, THE TREASURER SHALL19
POST THE NOTICE OF PUBLIC AUCTION, OMITTING THE STATUTES REQUIRED20
BY SUBSECTION (2)(k) OF THIS SECTION, CONSPICUOUSLY IN THE OFFICES21
OF THE COUNTY CLERK AND RECORDER , THE TREASURER , AND THE22
ASSESSOR, IN AT LEAST TWO OTHER PUBLIC PLACES IN THE COUNTY SEAT,23
AND SHALL POST THE NOTICE ON THE TREASURER'S WEBSITE.24
(c) T HE FEES AND COSTS ALLOWED FOR PUBLICATION OF THE25
NOTICE OF PUBLIC AUCTION MUST BE AS PROVIDED BY LAW FOR THE26
PUBLICATION OF LEGAL NOTICES OR ADVERTISING.27
144-56-
(d) THE NOTICE OF PUBLIC AUCTION MUST BE IN SUBSTANTIALLY1
THE FOLLOWING FORMAT:2
NOTICE OF PUBLIC AUCTION3
NOTICE IS GIVEN THAT ON [DATE], AT [LOCATION], THE COUNTY4
TREASURER WILL CONDUCT A PUBLIC AUCTION FOR A TREASURER'S5
DEED DUE TO DELINQUENT PROPERTY TAXES.6
[INSERT LEGAL DESCRIPTION]7
[INSERT PROPERTY ADDRESS]8
INTERESTED BIDDERS MUST REGISTER . MORE INFORMATION AT9
(WEBSITE OR TREASURER'S OFFICE PHONE NUMBER).10
(5) (a) NO MORE THAN TEN BUSINESS DAYS AFTER MAILING THE11
NOTICE OF PUBLIC AUCTION , IF THE ASSESSED VALUE OF THE PROPERTY12
THAT IS THE SUBJECT OF THE PUBLIC AUCTION , AT THE TIME OF THE13
RECORDING OF THE APPLICATION FOR TREASURER 'S DEED, IS LESS THAN14
FIVE HUNDRED DOLLARS, OR THE PROPERTY IS A MANUFACTURED HOME,15
MOBILE HOME, MODULAR HOME , OR TINY HOME , THEN THE TREASURER16
SHALL POST THE NOTICE OF PUBLIC AUCTION , OMITTING THE STATUTES17
REQUIRED BY SUBSECTION (2)(k) OF THIS SECTION, ON THE TREASURER'S18
WEBSITE.19
(b) N O MORE THAN TEN BUSINESS DAYS AFTER MAILING THE20
NOTICE OF PUBLIC AUCTION, IF AN APPLICATION FOR TREASURER 'S DEED21
CONSISTS OF MULTIPLE PROPERTIES NOT EXCEEDING TWENTY -FIVE,22
CONTIGUOUS OR NONCONTIGUOUS , AND THE ASSESSED VALUE OF EACH23
PROPERTY INDIVIDUALLY , AT THE TIME OF THE RECORDING OF THE24
APPLICATION FOR TREASURER 'S DEED , IS LESS THAN FIVE HUNDRED25
DOLLARS, THE TREASURER SHALL POST THE NOTICE OF PUBLIC AUCTION,26
OMITTING THE STATUTES REQUIRED BY SUBSECTION (2)(k) OF THIS27
144-57-
SECTION, ON THE TREASURER'S WEBSITE.1
(6) NO LESS THAN THIRTY CALENDAR DAYS PRIOR TO THE FIRST2
SCHEDULED PUBLIC AUCTION DATE , THE TREASURER SHALL POST , IN A3
CONSPICUOUS LOCATION ON A PROPERTY; EXCEPT THAT THE TREASURER4
IS NOT REQUIRED TO MAKE THE POST REQUIRED BY THIS SUBSECTION (6)5
IF A PROPERTY IS SEVERED MINERAL RIGHTS . FOR A MANUFACTURED6
HOME, MOBILE HOME, MODULAR HOME, OR TINY HOME, THE TREASURER7
SHALL PROVIDE NOTICE, INCLUDING A STATEMENT OF TAXES DUE FOR THE8
OWNER TO REDEEM , IN ACCORDANCE WITH SUBSECTION (2) OF THIS9
SECTION.10
(7) T HE TREASURER SHALL MAKE , OR CAUSE TO BE MADE , AN11
AFFIDAVIT SHOWING THE POSTING OF THE NOTICE OF PUBLIC AUCTION12
PURSUANT TO THIS SECTION. THE TREASURER SHALL RETAIN AFFIDAVITS13
IN THE TREASURER 'S RECORDS PURSUANT TO THE COUNTY RETENTION14
POLICY.15
39-11.5-106. Property owner redemption procedure.16
(1) (a) A PROPERTY OWNER IS ENTITLED TO REDEEM A PROPERTY17
IF, NO LATER THAN SEVEN CALENDAR DAYS PRIOR TO THE CURRENTLY18
SCHEDULED PUBLIC AUCTION DATE , THE PROPERTY OWNER FILES AN19
INTENT TO REDEEM THE PROPERTY WITH THE TREASURER.20
(b) IF A PROPERTY OWNER IS DECEASED OR INCAPACITATED ON OR21
AFTER THE DATE AND TIME OF THE RECORDING OF THE APPLICATION FOR22
TREASURER'S DEED , THE PROPERTY OWNER 'S HEIRS , PERSONAL23
REPRESENTATIVE, LEGAL GUARDIAN, OR CONSERVATOR, WHETHER OR NOT24
THAT PERSON'S INTEREST IS SHOWN IN THE RECORDS , UPON PROVIDING25
SATISFACTORY PROOF TO A TREASURER, MAY FILE AN INTENT TO REDEEM26
AND OR REDEEM THE CERTIFICATE OF PURCHASE AS PROVIDED IN THIS27
144-58-
SECTION.1
(2) (a) N O LATER THAN THREE BUSINESS DAYS FOLLOWING THE2
TIMELY FILING OF AN INTENT TO REDEEM, THE TREASURER SHALL PROVIDE3
A REDEMPTION STATEMENT TO A PROPERTY OWNER PURSUANT TO THIS4
SECTION IN A STATEMENT SPECIFYING THE AMOUNT , ITEMIZED AND IN5
SUBSTANTIALLY THE SAME FORM AS A BID PURSUANT TO SECTION6
39-11.5-107; AND7
(b) A FEE NOT EXCEEDING TWENTY -FIVE DOLLARS MAY BE8
CHARGED TO A PROPERTY OWNER FOR FILING AN INTENT TO REDEEM OR9
REQUESTING AN UPDATED REDEMPTION STATEMENT UNDER THIS SECTION.10
(3) (a) A REDEMPTION STATEMENT IS EFFECTIVE FOR TEN BUSINESS11
DAYS OR UNTIL NOON THE DAY BEFORE THE CURRENTLY SCHEDULED12
PUBLIC AUCTION DATE, WHICHEVER OCCURS FIRST.13
(b) A PROPERTY OWNER MAY REDEEM A PROPERTY AT ANY TIME14
BEFORE THE EXPIRATION OF A REDEMPTION STATEMENT BY PAYING THE15
TREASURER, BY THE METHOD OF PAYMENT SPECIFIED BY THE16
TREASURER, THE AMOUNT REQUIRED TO REDEEM AS SPECIFIED IN17
SUBSECTION (2) OF THIS SECTION.18
(c) UPON RECEIPT OF THE REDEMPTION PAYMENT, THE TREASURER19
SHALL NOTIFY THE LAWFUL HOLDER OF THE REDEMPTION AND EXECUTE A20
WITHDRAWAL OF THE APPLICATION FOR TREASURER'S DEED PURSUANT TO21
SECTION 39-11.5-111 (3).22
(d) NO LATER THAN THE TENTH BUSINESS DAY AFTER RECEIVING23
THE REDEMPTION PAYMENT , THE TREASURER SHALL RECORD THE24
WITHDRAWAL OF THE APPLICATION FOR TREASURER'S DEED ALONG WITH25
THE CERTIFICATE OF REDEMPTION IN THE COUNTY RECORDS.26
(e) THE TREASURER SHALL DISBURSE ALL REDEMPTION PROCEEDS27
144-59-
TO THE PERSONS ENTITLED TO RECEIVE THEM.1
(4) N O MORE THAN TEN BUSINESS DAYS AFTER RECEIVING THE2
REDEMPTION PAYMENT, THE TREASURER SHALL RECORD A CERTIFICATE OF3
REDEMPTION PURSUANT TO THIS SUBSECTION (4) IF A CERTIFICATE OF4
PURCHASE OR TAX LIEN WAS RECORDED SEPARATELY AT THE TIME OF THE5
TAX LIEN SALE.6
(5) A LL FEES AND COSTS OF THE TREASURER FOR ACTIONS7
PERFORMED UNDER THIS SECTION AND THE COST OF RECORDING THE8
CERTIFICATE OF REDEMPTION AND WITHDRAWAL OF THE APPLICATION OF9
PUBLIC AUCTION ARE PART OF THE TREASURER'S COSTS FOR PURPOSES OF10
THIS ARTICLE 11.5.11
(6) IF AN AGGRIEVED PERSON CONTESTS THE AMOUNT SET FORTH12
IN THE REDEMPTION STATEMENT PREPARED THE BY TREASURER PURSUANT13
TO SUBSECTION (2) OF THIS SECTION AND A COURT DETERMINES THAT THE14
TREASURER MADE A MATERIAL MISSTATEMENT IN THE REDEMPTION15
STATEMENT WITH RESPECT TO THE AMOUNT DUE AND OWING TO THE16
LAWFUL HOLDER , THE COURT SHALL , IN ADDITION TO OTHER RELIEF ,17
AWARD TO THE AGGRIEVED PERSON THE AGGRIEVED PERSON 'S COURT18
COSTS AND REASONABLE ATTORNEY FEES AND COSTS.19
(7) (a) A PROPERTY OWNER SHALL REDEEM THE ENTIRE PROPERTY.20
NO PARTIAL REDEMPTION SHALL BE PERMITTED UNDER THIS SECTION. 21
(b) T HE PRIORITY OF LIENS OTHER THAN THE TAX LIEN FOR22
PURPOSES OF THIS SECTION MUST BE DETERMINED WITHOUT23
CONSIDERATION OF THE FACT THAT ANOTHER LIEN RELATES TO ONLY A24
PORTION OF THE PROPERTY OR TO A PARTIAL INTEREST THEREIN.25
(8) F OLLOWING EXPIRATION OF THE PERIOD FOR WHICH THE26
REDEMPTION STATEMENT IS EFFECTIVE , BUT NO LESS THAN SEVEN27
144-60-
CALENDAR DAYS PRIOR TO THE DATE OF THE PUBLIC AUCTION , THE1
PROPERTY OWNER MAY MAKE A WRITTEN REQUEST TO THE TREASURER2
FOR AN UPDATE OF THE AMOUNT NECESSARY TO REDEEM. UPON RECEIPT3
BY THE TREASURER OF A WRITTEN REQUEST FOR UPDATED REDEMPTION4
FIGURES, SUBSECTION (3) OF THIS SECTION APPLIES.5
39-11.5-107. Bid required - form of bid.6
(1) (a) A TREASURER SHALL PREPARE , NO LATER THAN SEVEN7
CALENDAR DAYS PRIOR TO THE SCHEDULED AUCTION DATE , A BID FORM8
FOR A LAWFUL HOLDER'S APPROVAL. THE BID FORM MUST BE APPROVED BY9
A LAWFUL HOLDER AND SUBMITTED TO THE TREASURER NO LATER THAN10
NOON ON THE SECOND BUSINESS DAY PRIOR TO THE SCHEDULED PUBLIC11
AUCTION, AS PROVIDED IN THIS SECTION, AND MUST SET FORTH ALL MONEY12
DUE AND OWING TO THE LAWFUL HOLDER , INCLUDING ALL TREASURER13
FEES AND COSTS.14
(b) I F A LAWFUL HOLDER DOES NOT SUBMIT AN APPROVED BID15
FORM BY THE DEADLINE SPECIFIED IN SUBSECTION (1)(a) OF THIS SECTION,16
A TREASURER SHALL PREPARE AND SUBMIT A BID FORM SETTING FORTH17
ALL MONEY DUE AND OWING TO THE LAWFUL HOLDER , INCLUDING ALL18
TREASURER FEES AND COSTS.19
(2) A LAWFUL HOLDER NEED NOT PERSONALLY ATTEND A PUBLIC20
AUCTION.21
(3) A BID MUST SPECIFY THE FOLLOWING AMOUNTS, ITEMIZED IN22
SUBSTANTIALLY THE FOLLOWING FORM:23
BID24
TREASURER OF THE COUNTY (OR CITY AND COUNTY )25
OF_____________ , STATE OF COLORADO.26
DATE: _______________27
144-61-
TREASURER'S DEED NUMBER: _____________1
LAWFUL HOLDER /TREASURER, WHOSE MAILING ADDRESS2
IS_______________________ , BIDS THE SUM OF $____________3
IN YOUR PUBLIC AUCTION TO BE HELD ON THE ____ DAY4
OF__________ , 20__ .5
STREET ADDRESS OF PROPERTY BEING SOLD , IF APPLICABLE :6
______________________7
THE FOLLOWING IS AN ITEMIZATION OF ALL AMOUNTS DUE THE8
LAWFUL HOLDER OF THE TAX LIEN.9
STATUTORY RATE OF INTEREST ON TAX LIEN AS OF THE DATE OF10
PUBLIC AUCTION: __________11
(INAPPLICABLE ITEMS MAY BE OMITTED):12
AMOUNT DUE ON TAX LIEN $ ______________________13
INTEREST $______________________14
ENDORSEMENT(S) $ ______________________15
CURRENT YEARS TAXES $______________________16
CATEGORY SUBTOTAL $ ______________________17
TREASURER FEES AND COSTS:18
TREASURER STATUTORY FEE $ ______________________19
TREASURER SOFTWARE COSTS $___________________20
T ITLE COMMITMENTS OR ABSTRACTOR COSTS21
$______________________22
MAILINGS $______________________23
PUBLICATION COSTS $ ______________________24
POSTING COSTS $ ______________________25
ELECTRONIC AUCTION COSTS $ ______________________26
CERTIFICATE OF OPTION FOR A TREASURER 'S DEED RECORDING27
144-62-
COST $ ________________1
TREASURER DEED FEE $ ______________________2
DEED RECORDING COST $ ______________________3
OTHER (DESCRIBE) $______________________4
CATEGORY SUBTOTAL: $ ______________________5
BID $ ______________________ (TOTAL DUE LAWFUL HOLDER)6
NAME OF THE LAWFUL HOLDER OR ATTORNEY FOR THE HOLDER: (IF7
BID SUBMITTED BY LAWFUL HOLDER OR AN ATTORNEY FOR THE8
LAWFUL HOLDER)9
LAWFUL HOLDER/OR ATTORNEY: ______________10
ATTORNEY REGISTRATION NUMBER: __________11
ATTORNEY ADDRESS: __________12
ATTORNEY BUSINESS TELEPHONE: __________13
(4) U PON RECEIPT OF AN APPROVED BID FORM FROM A LAWFUL14
HOLDER, OR SUBMISSION OF A BID FORM BY A TREASURER PURSUANT TO15
SUBSECTION (1)(b) OF THIS SECTION , A TREASURER SHALL MAKE SUCH16
INFORMATION AVAILABLE TO THE GENERAL PUBLIC.17
(5) A TREASURER SHALL ENTER A BID BY READING THE BID18
AMOUNT SET FORTH ON THE BID FORM AND THE NAME OF THE PERSON19
THAT SUBMITTED THE BID , OR BY POSTING OR PROVIDING THAT BID20
INFORMATION AT THE TIME AND PLACE DESIGNATED FOR THE PUBLIC21
AUCTION.22
(6) A LAWFUL HOLDER MUST BID NO LESS THAN THE AMOUNT OF23
THE TOTAL DEBT , AS DETERMINED BY THE TREASURER , FOR THE24
CERTIFICATE OF PURCHASE BEING SOLD . THE FAILURE OF A LAWFUL25
HOLDER TO BID THE AMOUNT REQUIRED BY THIS SECTION DOES NOT26
144-63-
AFFECT THE VALIDITY OF THE AUCTION.1
(7) OTHER THAN A BID BY A LAWFUL HOLDER NOT EXCEEDING THE2
TOTAL AMOUNT DUE , AS SHOWN ON THE BID FORM PURSUANT TO3
SUBSECTION (3) OF THIS SECTION, THE PAYMENT OF ANY AMOUNT BID AT4
AN AUCTION MUST BE RECEIVED BY A TREASURER NO LATER THAN THE5
DATE AND TIME OF THE AUCTION, OR AT AN ALTERNATIVE TIME AFTER THE6
AUCTION AND ON THE DAY OF THE AUCTION, AS SPECIFIED IN WRITING BY7
THE TREASURER. A BID PAYMENT MUST BE MADE IN THE FORM SPECIFIED8
BY THE TREASURER. IF A TREASURER HAS NOT RECEIVED FULL PAYMENT9
OF THE BID AMOUNT FROM THE HIGHEST BIDDER AT AN AUCTION IN10
ACCORDANCE WITH THIS SUBSECTION (7), THE NEXT HIGHEST BIDDER WHO11
TIMELY TENDERS THE FULL AMOUNT OF THE BID UNDER THIS SUBSECTION12
(7) IS DEEMED THE SUCCESSFUL BIDDER AT THE AUCTION PURSUANT TO13
SECTION 39-11.5-110 (4).14
(8) A TREASURER MAY ESTABLISH WRITTEN POLICIES RELATING TO15
ALL ASPECTS OF A PUBLIC AUCTION THAT ARE CONSISTENT WITH THE16
PROVISIONS OF THIS ARTICLE 11.5. THE WRITTEN POLICIES MUST BE MADE17
AVAILABLE TO THE GENERAL PUBLIC.18
(9) I F A PROPERTY IS SOLD TO A THIRD -PARTY BIDDER OR A19
LAWFUL HOLDER AS A COMPETITIVE BIDDER, A TREASURER MAY COLLECT20
UP TO THREE HUNDRED DOLLARS FROM THE SUCCESSFUL BIDDER FOR21
PERFORMING ACTIONS RELATED TO PROCESSING THE PUBLIC AUCTION22
PURSUANT TO SECTION 30-1-102 (1.7)(a)(XIV).23
(10) I F A LAWFUL HOLDER IS THE HIGHEST BIDDER WITH A BID24
AMOUNT THAT EXCEEDS THE TOTAL AMOUNT DUE TO THE LAWFUL HOLDER25
AS SHOWN ON THE BID FORM CREATED PURSUANT TO THIS SECTION , A26
LAWFUL HOLDER IS REQUIRED TO PAY ONLY THE EXCESS OF THE BID OVER27
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THE AMOUNT DUE. A LAWFUL HOLDER SHALL PAY THE EXCESS AMOUNT TO1
THE TREASURER WITHIN THREE BUSINESS DAYS AFTER THE PUBLIC2
AUCTION.3
39-11.5-108. Fees and costs.4
(1) A LL FEES PURSUANT TO SECTION 30-1-102 AND COSTS5
INCURRED UNDER THIS ARTICLE 11.5 ARE FEES AND COSTS OF THE PUBLIC6
AUCTION CHARGEABLE AS ADDITIONAL AMOUNTS OWING UNDER THE7
CERTIFICATE OF PURCHASE. THE AMOUNTS MUST BE DEDUCTED FROM THE8
PROCEEDS OF ANY PUBLIC AUCTION OR, IF THERE ARE NO CASH PROCEEDS9
FROM A PUBLIC AUCTION ADEQUATE TO PAY THE FEES AND COSTS TO THE10
EXTENT OF THE INADEQUACY, THE LAWFUL HOLDER MUST PAY THE FEES11
AND COSTS. THE TREASURER MAY DECLINE TO ISSUE A TREASURER'S DEED12
PURSUANT TO SECTION 39-11.5-501 UNTIL ALL MONEY DUE TO THE13
TREASURER HAS BEEN PAID.14
(2) F EES AND COSTS INCLUDE , BUT ARE NOT LIMITED TO , THE15
FOLLOWING AMOUNTS OF MONEY THAT HAVE BEEN PAID OR INCURRED:16
(a) COSTS AND EXPENSES ALLOWABLE UNDER THE TAX LIEN;17
(b) A LL EXPENSES ACTUALLY INCURRED BY THE TREASURER18
CONDUCTING THE PUBLIC AUCTION, PUBLICATION COSTS, POSTING COSTS,19
STATUTORY NOTICE COSTS AND POSTAGE, AND TITLE FEES;20
(c) A NY GENERAL OR SPECIAL TAXES OR DITCH OR WATER21
ASSESSMENTS LEVIED OR ACCRU ED AGAINST THE PROPERTY AND ANY22
GOVERNMENTAL OR QUASI -GOVERNMENTAL LIEN , FINE , PENALTY , OR23
ASSESSMENT AGAINST THE PROPERTY, IF PAID PURSUANT TO THIS ARTICLE24
11.5; AND25
(d) S UMS DUE ON ANY PRIOR LIEN OR ENCUMBRANCE ON THE26
PROPERTY THAT CONSTITUTES A LIEN PRIOR TO THE TAX LIEN BEING27
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AUCTIONED; EXCEPT THAT, ANY PRINCIPAL THAT WOULD NOT HAVE BEEN1
DUE PRIOR TO THE PUBLIC AUCTION MUST NOT BE INCLUDED IN THE SUM2
DUE PURSUANT TO THIS SUBSECTION (2)(d) UNLESS PAID PURSUANT TO3
THIS ARTICLE 11.5.4
(3) I N THE CASE OF A PROPERTY OWNER REDEMPTION MADE5
PURSUANT TO SECTION 39-11.5-106, LAWFUL HOLDERS' FEES AND COSTS6
SPECIFYING THE AMOUNT, ITEMIZED IN SUBSTANTIALLY THE SAME FORM7
AS A BID PURSUANT TO SECTION 39-11.5-107 INCLUDING TREASURER FEES8
AND COSTS MUST BE INCLUDED IN THE STATEMENT OF REDEMPTION.9
39-11.5-109. Public auction - timing of - electronic bid.10
(1) THE INITIAL PUBLIC AUCTION HELD PURSUANT TO THIS ARTICLE11
11.5 MUST BE SCHEDULED FOR NO LESS THAN THIRTY CALENDAR DAYS12
NOR MORE THAN SIXTY CALENDAR DAYS AFTER THE DATE OF MAILING THE13
NOTICE OF PUBLIC AUCTION.14
(2) IF A PUBLIC AUCTION IS CONDUCTED ELECTRONICALLY, A BID15
MUST BE INCREASED ELECTRONICALLY IN INCREMENTS INCORPORATED IN16
AN ELECTRONIC PROGRAM USED BY THE TREASURER TO CONDUCT THE17
ELECTRONIC AUCTION UP TO THE MAXIMUM BID IF ONE OR MORE THIRD18
PARTIES SUBMIT COMPETING BIDS FOR THE PROPERTY.19
39-11.5-110. Public auction - location - announcement -20
records - definition.21
(1) (a) THE TREASURER SHALL CONDUCT THE PUBLIC AUCTION AT22
ANY DOOR OR ENTRANCE TO , OR IN ANY ROOM IN ANY BUILDING23
TEMPORARILY OR PERMANENTLY USED AS , A COURTHOUSE OR AT OR24
WITHIN ANY BUILDING WHERE THE OFFICE OF THE COUNTY CLERK AND25
RECORDER OR THE OFFICE OF THE TREASURER IS LOCATED, WHICH PLACE26
MUST BE SPECIFICALLY DESIGNATED IN THE NOTICE OF PUBLIC AUCTION;27
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EXCEPT THAT A PUBLIC AUCTION MAY ALSO BE CONDUCTED BY MEANS OF1
THE INTERNET OR OTHER ELECTRONIC MEDIUM . THE COUNTY , THE2
TREASURER, AND EMPLOYEES OF THE COUNTY OR THE TREASURER, ACTING3
IN THEIR OFFICIAL CAPACITIES IN PREPARING , CONDUCTING , AND4
EXECUTING A PUBLIC AUCTION UNDER THIS ARTICLE 11.5 BY MEANS OF5
THE INTERNET OR ANOTHER ELECTRONIC MEDIUM , ARE NOT LIABLE FOR6
THE FAILURE OF A DEVICE THAT PREVENTS A PERSON FROM PARTICIPATING7
IN A PUBLIC AUCTION UNDER THIS ARTICLE 11.5.8
(b) A S USED IN SUBSECTION (1)(a) OF THIS SECTION , "DEVICE"9
INCLUDES, BUT IS NOT LIMITED TO, ANY COMPUTER HARDWARE, COMPUTER10
NETWORK, COMPUTER SOFTWARE APPLICATION, OR WEBSITE.11
(c) A NOTICE OF PUBLIC AUCTION MUST DESIGNATE THE ACTUAL12
PLACE OF THE AUCTION OR , IF THE PUBLIC AUCTION IS CONDUCTED BY13
MEANS OF THE INTERNET OR ANOTHER ELECTRONIC MEDIUM , THE14
INFORMATION PRESCRIBED BY SECTION 39-11.5-105 (3).15
(2) (a) AT A PUBLIC AUCTION, A TREASURER MUST READ ONLY THE16
TREASURER'S DEED NUMBER ; THE NAME OF THE LAWFUL HOLDER ; THE17
STREET ADDRESS OR, IF NONE, THE LEGAL DESCRIPTION OF THE PROPERTY;18
THE FIRST AND LAST PUBLICATION DATES OF THE NOTICE OF PUBLIC19
AUCTION, IF APPLICABLE ; AND , IN ACCORDANCE WITH THE BID FORM20
SUBMITTED PURSUANT TO SECTION 39-11.5-107 (3), THE AMOUNT OF THE21
BID AND THE NAME OF THE PERSON WHO SUBMITTED THE BID.22
(b) I N LIEU OF READING THE INFORMATION REQUIRED BY23
SUBSECTION (2)(a) OF THIS SECTION , A TREASURER MAY POST THE24
INFORMATION AT THE LOCATION OF THE PUBLIC AUCTION , PROVIDE A25
WRITTEN COPY OF THE INFORMATION TO ALL PERSONS PRESENT AT THE26
PUBLIC AUCTION, OR POST THE INFORMATION ON THE INTERNET OR OTHER27
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ELECTRONIC MEDIUM, IF THE PUBLIC AUCTION IS CONDUCTED BY MEANS1
OF THE INTERNET OR ANOTHER ELECTRONIC MEDIUM.2
(3) (a) A TREASURER , ACTING IN THEIR INDIVIDUAL CAPACITY ,3
MUST NOT BID AT A PUBLIC AUCTION HELD PURSUANT TO THIS SECTION.4
(b) THIS SUBSECTION (3) DOES NOT APPLY WHERE THE PROPERTY5
SUBJECT TO TAX LIEN IS MINERAL RIGHTS AND A TREASURER IS THE6
SURFACE OWNER OF SAID MINERAL RIGHTS.7
(4) A T ANY TIME BEFORE THE COMMENCEMENT OF A PUBLIC8
AUCTION, A TREASURER MAY , FOR GOOD CAUSE SHOWN , PROHIBIT A9
PERSON FROM PARTICIPATING IN A PUBLIC AUCTION . GOOD CAUSE MAY10
INCLUDE, BUT IS NOT LIMITED TO , FAILURE TO COMPLY WITH AUCTION11
PROCEDURES OR POLICIES ESTABLISHED BY THE TREASURER, OR ENGAGING12
IN DISRUPTIVE, ABUSIVE, FRAUDULENT, OR THREATENING BEHAVIOR . A13
TREASURER MAY PROHIBIT A PERSON FROM PARTICIPATING IN ANY PUBLIC14
AUCTION CONDUCTED UNDER THIS ARTICLE 11.5 FOR A PERIOD OF NOT15
MORE THAN FIVE YEARS.16
(5) (a) I F A PERSON BIDDING FAILS TO PAY THE AMOUNT DUE , A17
TREASURER MAY OFFER A CERTIFICATE OF OPTION FOR A TREASURER 'S18
DEED, WITHOUT ADDITIONAL ADVERTISEMENT , TO ANOTHER BIDDER ,19
WHETHER OR NOT THE PUBLIC AUCTION HAS CLOSED ; OR MAY AGAIN20
OFFER AND SELL A CERTIFICATE OF PURCHASE ON SUCH PROPERTY; OR, AT21
A TREASURER'S OPTION, THE TREASURER MAY RECOVER THE AMOUNT BID22
BY CIVIL ACTION BROUGHT IN THE NAME OF THE COUNTY IN ANY COURT OF23
COMPETENT JURISDICTION.24
(b) IN A PUBLIC AUCTION CONDUCTED BY MEANS OF THE INTERNET25
OR OTHER ELECTRONIC MEDIUM, IF A PERSON BIDDING FAILS TO PAY THE26
AMOUNT DUE, A TREASURER MAY OFFER THE CERTIFICATE OF OPTION FOR27
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A TREASURER 'S DEED , WITHOUT ADDITIONAL ADVERTISEMENT , TO1
ANOTHER BIDDER, WHETHER OR NOT THE PUBLIC AUCTION HAS CLOSED; OR2
MAY AGAIN OFFER AND SELL A CERTIFICATE OF PURCHASE ON THE3
PROPERTY; OR AT A TREASURER 'S DISCRETION , THE TREASURER MAY4
RECOVER THE AMOUNT BID BY CIVIL ACTION BROUGHT IN THE NAME OF5
THE COUNTY IN ANY COURT OF COMPETENT JURISDICTION.6
(c) A TREASURER MAY PROHIBIT A PERSON WHO FAILS TO PAY THE7
AMOUNT DUE FROM BIDDING ON PUBLIC AUCTIONS UNDER THIS ARTICLE8
11.5 FOR NOT MORE THAN FIVE YEARS.9
(6) WHENEVER A TREASURER SELLS PROPERTY , THE TREASURER10
SHALL CREATE AND SEND FOR RECORDING IN THE RECORDS OF THE OFFICE11
OF THE CLERK A CERTIFICATE OF OPTION FOR TREASURER 'S DEED12
PURSUANT TO SECTION 39-11.5-401.13
39-11.5-111. Continuance of public auction - effect of14
bankruptcy - withdrawal of application.15
(1) (a) FOR ANY REASON DEEMED BY A TREASURER TO BE GOOD16
CAUSE OR UPON WRITTEN REQUEST BY A LAWFUL HOLDER, AT ANY TIME17
BEFORE COMMENCEMENT OF A PUBLIC AUCTION , A TREASURER MAY18
CONTINUE A PUBLIC AUCTION TO A LATER DATE BY MAKING, AT THE TIME19
AND PLACE DESIGNATED FOR THE PUBLIC AUCTION , AN ORAL20
ANNOUNCEMENT OF THE TIME AND PLACE OF SUCH CONTINUANCE, OR BY21
POSTING OR PROVIDING A NOTICE OF THE CONTINUANCE AT THE TIME AND22
PLACE DESIGNATED FOR THE PUBLIC AUCTION , WHICH NOTICE MUST23
INCLUDE THE TIME AND PLACE TO WHICH THE PUBLIC AUCTION IS24
CONTINUED. EXCEPT AS PROVIDED IN SUBSECTION (2)(b)(I) OF THIS25
SECTION, A PUBLIC AUCTION THAT IS NOT HELD ON THE THEN-SCHEDULED26
PUBLIC AUCTION DATE AND IS NOT CONTINUED FROM THE27
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THEN-SCHEDULED PUBLIC AUCTION DATE PURSUANT TO THIS SUBSECTION1
(1)(a) IS DEEMED TO HAVE BEEN CONTINUED FOR A PERIOD OF ONE WEEK,2
AND FROM WEEK TO WEEK THEREAFTER IN LIKE MANNER , UNTIL THE3
PUBLIC AUCTION IS HELD OR OTHERWISE CONTINUED PURSUANT TO THIS4
SUBSECTION (1)(a). A TREASURER MUST NOT CONTINUE A PUBLIC AUCTION5
TO A DATE LATER THAN TWELVE MONTHS FROM THE ORIGINALLY6
DESIGNATED DATE IN THE NOTICE OF PUBLIC AUCTION , EXCEPT AS7
PROVIDED IN SUBSECTION (2) OF THIS SECTION.8
(b) A T THE REQUEST OF A LAWFUL HOLDER OR UPON A9
TREASURER'S OWN INITIATIVE, A TREASURER SHALL CORRECT ANY ERRORS10
IN A PUBLISHED NOTICE OF PUBLIC AUCTION AND SHALL CONTINUE THE11
THEN-SCHEDULED PUBLIC AUCTION TO A FUTURE DATE WITHIN THE PERIOD12
OF CONTINUANCE ALLOWED BY THIS SUBSECTION (1) T O P E R M I T A13
CORRECTED NOTICE OF PUBLIC AUCTION TO BE PUBLISHED OR THE14
ORIGINAL NOTICE OF PUBLIC AUCTION TO BE REPUBLISHED PURSUANT TO15
SECTION 39-11.5-105 (4). IF A TREASURER FAILED TO PUBLISH THE NOTICE16
OF PUBLIC AUCTION AS REQUIRED BY SECTION 39-11.5-105 (4), THE17
TREASURER SHALL CONTINUE THE THEN-SCHEDULED PUBLIC AUCTION TO18
A FUTURE DATE WITHIN THE PERIOD OF CONTINUANCE ALLOWED BY19
SUBSECTION (1)(a) OF THIS SECTION. A FUTURE PUBLIC AUCTION DATE TO20
WHICH A TREASURER CONTINUES A PUBLIC AUCTION PURSUANT TO THIS21
SUBSECTION (1)(b) MUST BE NO LATER THAN THIRTY CALENDAR DAYS22
AFTER THE THIRD PUBLICATION OF A CORRECTED NOTICE OF PUBLIC23
AUCTION OR REPUBLICATION OF THE NOTICE OF PUBLIC AUCTION . THE24
TREASURER SHALL MAIL BY FIRST CLASS MAIL A COPY OF THE NOTICE OF25
PUBLIC AUCTION , OR CORRECTED NOTICE OF PUBLIC AUCTION IF THE26
ORIGINAL NOTICE OF PUBLIC AUCTION WAS ERRONEOUS, TO THE PERSONS27
144-70-
AND ADDRESSES ON THE MAILING LIST NO MORE THAN TEN CALENDAR1
DAYS AFTER THE FIRST CORRECTED PUBLICATION OR REPUBLICATION AND2
NO LESS THAN FORTY -FIVE CALENDAR DAYS PRIOR TO THE NEWLY3
SCHEDULED PUBLIC AUCTION IN THE SAME MANNER AS SET FORTH IN4
SECTION 39-11.5-105.5
(2) (a) I F ALL PUBLICATIONS OF A NOTICE OF PUBLIC AUCTION6
PRESCRIBED BY SECTION 39-11.5-105 (4) OR 13-56-201 (1) HAVE BEEN7
COMPLETED BEFORE ANY INJUNCTION OR BANKRUPTCY PETITION IS FILED8
WHICH AUTOMATICALLY STAYS THE TREASURER FROM CONDUCTING THE9
PUBLIC AUCTION, THE TREASURER SHALL ANNOUNCE, POST, OR PROVIDE10
NOTICE OF THAT FACT ON THE THEN-SCHEDULED PUBLIC AUCTION DATE,11
TAKE NO ACTION AT THE THEN-SCHEDULED PUBLIC AUCTION, AND ALLOW12
THE PUBLIC AUCTION TO BE AUTOMATICALLY CONTINUED FROM WEEK TO13
WEEK IN ACCORDANCE WITH SUBSECTION (1)(a) OF THIS SECTION, UNLESS14
OTHERWISE REQUESTED IN WRITING PRIOR TO ANY SUCH PUBLIC AUCTION15
BY THE LAWFUL HOLDER.16
(b) (I) I F THE PUBLICATIONS OF A NOTICE OF PUBLIC AUCTION17
PRESCRIBED BY SECTION 39-11.5-105 (4) OR 13-56-201 (1) HAVE NOT18
COMMENCED, OR IF ALL THE PUBLICATIONS HAVE NOT BEEN COMPLETED,19
BEFORE THE DATE THAT AN INJUNCTION OR A BANKRUPTCY PETITION IS20
FILED WHICH AUTOMATICALLY STAYS THE TREASURER FROM CONDUCTING21
THE PUBLIC AUCTION, THE TREASURER SHALL IMMEDIATELY CANCEL ANY22
REMAINING PUBLICATIONS OF THE NOTICE OF PUBLIC AUCTION AND , ON23
THE DATE SET FOR THE PUBLIC AUCTION, ANNOUNCE, POST, OR PROVIDE A24
NOTICE THAT THE PUBLIC AUCTION HAS BEEN ENJOINED OR HAS BEEN25
STAYED BY THE AUTOMATIC STAY PROVISIONS OF THE FEDERAL26
BANKRUPTCY CODE OF 1978, TITLE 11 OF THE UNITED STATES CODE, AS27
144-71-
AMENDED. THE PUBLIC AUCTION MAY NOT BE CONTINUED UNDER1
SUBSECTION (1)(a) OF THIS SECTION.2
(II) (A) UPON THE TERMINATION OF ANY INJUNCTION OR UPON THE3
ENTRY OF A BANKRUPTCY COURT ORDER DISMISSING THE BANKRUPTCY4
CASE, ABANDONING THE PROPERTY BEING SOLD , CLOSING THE5
BANKRUPTCY CASE , OR GRANTING RELIEF FROM THE AUTOMATIC STAY6
PROVISIONS OF THE FEDERAL BANKRUPTCY CODE OF 1978, TITLE 11 OF THE7
UNITED STATES CODE, AS AMENDED, AND UPON RECEIPT OF A REQUEST OF8
A LAWFUL HOLDER TO RESTART THE TREASURER 'S DEED PROCESS , THE9
TREASURER SHALL RERECORD THE APPLICATION FOR TREASURER'S DEED10
AND PROCEED WITH ALL ADDITIONAL TREASURER 'S DEED PROCEDURES11
PROVIDED BY THIS ARTICLE 11.5 AS THOUGH THE TREASURER 'S DEED12
PROCESS HAD JUST COMMENCED.13
(B) I F A REQUEST TO RESTART THE PUBLIC AUCTION IS NOT14
RECEIVED BY A TREASURER WITHIN ONE YEAR FROM THE DATE OF THE15
TERMINATION OF ANY INJUNCTION OR THE ENTRY OF A BANKRUPTCY16
COURT ORDER DISMISSING THE BANKRUPTCY CASE , ABANDONING THE17
PROPERTY BEING SOLD, CLOSING THE BANKRUPTCY CASE , OR GRANTING18
RELIEF FROM THE AUTOMATIC STAY , THE PUBLIC AUCTION IS DEEMED19
WITHDRAWN ACCORDING TO SUBSECTION (3)(b) OF THIS SECTION.20
(III) I F A PUBLIC AUCTION IS HELD IN VIOLATION OF THE21
AUTOMATIC STAY PROVISIONS OF THE FEDERAL BANKRUPTCY CODE OF22
1978, TITLE 11 OF THE UNITED STATES CODE, AS AMENDED , AND AN23
ORDER IS SUBSEQUENTLY ENTERED BY A BANKRUPTCY COURT OF24
COMPETENT JURISDICTION DISMISSING THE BANKRUPTCY , ABANDONING25
THE PROPERTY BEING SOLD, OR CLOSING THE BANKRUPTCY CASE, OR AN26
ORDER IS SUBSEQUENTLY ENTERED GRANTING RELIEF FROM THE27
144-72-
AUTOMATIC STAY PROVIDED BY THE FEDERAL BANKRUPTCY CODE, THEN1
THE CERTIFICATE OF PURCHASE MUST IMMEDIATELY BE DEEMED2
REINSTATED, AND THE CERTIFICATE OF PURCHASE MUST HAVE THE SAME3
PRIORITY AS IF THE PUBLIC AUCTION HAD NOT OCCURRED. IMMEDIATELY4
UPON REINSTATEMENT, THE APPLICATION FOR TREASURER'S DEED SHALL5
BE DEEMED REVIVED.6
(IV) IF A LAWFUL HOLDER NOTIFIES A TREASURER IN WRITING OF7
THE ENTRY OF AN ORDER DISMISSING THE BANKRUPTCY CASE ,8
ABANDONING THE PROPERTY BEING SOLD , CLOSING THE BANKRUPTCY9
CASE, OR GRANTING RELIEF FROM THE AUTOMATIC STAY PROVIDED BY THE10
FEDERAL BANKRUPTCY CODE OF 1978, TITLE 11 OF THE UNITED STATES11
CODE, AS AMENDED, NO LATER THAN FIFTY CALENDAR DAYS PRIOR TO THE12
LAST POSSIBLE PUBLIC AUCTION DATE PURSUANT TO SUBSECTIONS (1)(a)13
AND (2)(e) OF THIS SECTION, THE TREASURER SHALL SET A NEW PUBLIC14
AUCTION DATE AT LEAST TWENTY-FOUR CALENDAR DAYS BUT NOT MORE15
THAN FORTY -NINE CALENDAR DAYS AFTER THE DATE ON WHICH THE16
TREASURER RECEIVES THIS NOTICE. NO LATER THAN TEN BUSINESS DAYS17
AFTER RECEIVING THE NOTICE , THE TREASURER SHALL MAIL BY FIRST18
CLASS MAIL AN AMENDED NOTICE OF PUBLIC AUCTION CONTAINING THE19
DATE OF THE RESCHEDULED PUBLIC AUCTION TO EACH PERSON APPEARING20
ON THE MAILING LIST. NO LATER THAN TWENTY CALENDAR DAYS AFTER21
RECEIVING THE NOTICE, BUT NO LESS THAN TEN CALENDAR DAYS PRIOR TO22
THE NEW PUBLIC AUCTION, THE TREASURER SHALL PUBLISH THE AMENDED23
NOTICE OF PUBLIC AUCTION, OMITTING THE COPIES OF THE STATUTES ONE24
TIME ONLY IN A NEWSPAPER OF GENERAL CIRCULATION IN THE COUNTY25
WHERE THE PROPERTY IS LOCATED , SUBJECT TO THE FOLLOWING26
LIMITATIONS:27
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(A) IF THE ASSESSED VALUE OF A PROPERTY AT THE TIME OF THE1
RERECORDING OF AN APPLICATION FOR TREASURER'S DEED IS LESS THAN2
FIVE HUNDRED DOLLARS, NO PUBLICATION IS REQUIRED; OR3
(B) I F THERE IS NO NEWSPAPER OF GENERAL CIRCULATION IN A4
COUNTY WHERE A PROPERTY IS LOCATED , A TREASURER SHALL POST A5
NOTICE CONSPICUOUSLY IN THE OFFICES OF THE COUNTY CLERK AND6
RECORDER, THE TREASURER , AND THE ASSESSOR, AND IN AT LEAST TWO7
OTHER PUBLIC PLACES IN THE COUNTY SEAT.8
(V) I F A LAWFUL HOLDER DOES NOT NOTIFY A TREASURER IN9
WRITING OF THE ENTRY OF AN ORDER DISMISSING THE BANKRUPTCY CASE,10
ABANDONING THE PROPERTY BEING SOLD , CLOSING THE BANKRUPTCY11
CASE, OR GRANTING RELIEF FROM THE AUTOMATIC STAY PROVIDED BY THE12
FEDERAL BANKRUPTCY CODE OF 1978, TITLE 11 OF THE UNITED STATES13
CODE, AS AMENDED , WITHIN THE TIME ALLOWED UNDER SUBSECTION14
(2)(b)(IV) OF THIS SECTION, THE TREASURER SHALL ADMINISTRATIVELY15
WITHDRAW THE APPLICATION FOR TREASURER 'S DEED PURSUANT TO16
SUBSECTION (3)(b) OF THIS SECTION UPON RECEIPT OF THE ORDER17
DISMISSING THE BANKRUPTCY CASE, ABANDONING THE PROPERTY BEING18
SOLD, CLOSING THE BANKRUPTCY CASE, OR GRANTING RELIEF FROM THE19
AUTOMATIC STAY PROVIDED BY THE FEDERAL BANKRUPTCY CODE OF20
1978, TITLE 11 OF THE UNITED STATES CODE, AS AMENDED.21
(VI) A LL FEES AND COSTS OF PROVIDING AND PUBLISHING THE22
AMENDED NOTICE OF PUBLIC AUCTION AND PUBLICATION ARE PART OF THE23
TREASURER'S DEED COSTS.24
(c) IF A PUBLIC AUCTION IS SET ASIDE BY COURT ORDER , UNLESS25
THE COURT ORDER SPECIFIES OTHERWISE , THE FOLLOWING PROCEDURES26
APPLY:27
144-74-
(I) U PON RECEIPT OF THE COURT ORDER , THE TREASURER 'S FEE1
SPECIFIED IN SECTION 30-1-102 (1.7)(a)(XII), AND THE COSTS OF2
RECORDING THE COURT ORDER AS SPECIFIED IN THIS SUBSECTION (2)(c),3
THE TREASURER SHALL ATTACH TO THE ORDER A COPY OF THE4
CERTIFICATE OF OPTION FOR A TREASURER 'S DEED , ANY ASSIGNMENTS5
THEREOF, AND, IF APPLICABLE , THE TREASURER 'S DEED, EACH MARKED6
"NULL AND VOID ", AND RECORD THE ORDER TOGETHER WITH THESE7
DOCUMENTS.8
(II) UPON RECORDING OF THE COURT ORDER, THE CERTIFICATE OF9
OPTION FOR A TREASURER'S DEED IS DEEMED CANCELED AS IF THE PUBLIC10
AUCTION HAD NOT OCCURRED , AND THE CERTIFICATE OF PURCHASE IS11
DEEMED FULLY REINSTATED WITH THE SAME LIEN PRIORITY AS IF THE12
PUBLIC AUCTION HAD NOT OCCURRED.13
(III) W ITHIN TEN CALENDAR DAYS AFTER RECEIVING ALL14
DOCUMENTS, FEES, AND COSTS SPECIFIED IN THIS SUBSECTION (2)(c), THE15
TREASURER SHALL MAIL BY FIRST CLASS MAIL A COPY OF THE COURT16
ORDER TO EACH PERSON ENTITLED TO RECEIVE THE NOTICE OF PUBLIC17
AUCTION PURSUANT TO SECTION 39-11.5-104.18
(IV) (A) AFTER THE RECORDING OF A COURT ORDER, THE LAWFUL19
HOLDER OR THE ASSIGNEE MAY NOTIFY THE TREASURER IN WRITING TO20
RESCHEDULE THE PUBLIC AUCTION WITHIN ONE YEAR OF THE ISSUANCE OF21
THE ORDER. THE TREASURER SHALL SET A NEW PUBLIC AUCTION DATE AT22
LEAST THIRTY CALENDAR DAYS BUT NOT MORE THAN FORTY -FIVE23
CALENDAR DAYS AFTER THE DATE ON WHICH THE TREASURER RECEIVES24
NOTICE TO SCHEDULE A NEW PUBLIC AUCTION SUBJECT TO THE25
REQUIREMENTS OF SUBSECTIONS (1)(a) AND (2)(e) OF THIS SECTION, BUT26
NOT EARLIER THAN THE SCHEDULED AUCTION DATE AS OF THE DATE OF27
144-75-
THE COURT ORDER.1
(B) N O MORE THAN TEN CALENDAR DAYS AFTER RECEIVING2
NOTICE TO SCHEDULE A NEW PUBLIC AUCTION , THE TREASURER SHALL3
MAIL BY FIRST CLASS MAIL A NOTICE OF PUBLIC AUCTION SETTING FORTH4
THE RESCHEDULED PUBLIC AUCTION DATE TO EACH PERSON ENTITLED TO5
RECEIVE THE NOTICE OF PUBLIC AUCTION PURSUANT TO SECTION6
39-11.5-104.7
(C) NO MORE THAN TWENTY CALENDAR DAYS AFTER RECEIVING8
NOTICE TO SCHEDULE A NEW PUBLIC AUCTION , BUT NO LESS THAN TEN9
CALENDAR DAYS PRIOR TO THE NEW PUBLIC AUCTION DATE , THE10
TREASURER SHALL PUBLISH THE NOTICE OF PUBLIC AUCTION ONE TIME11
ONLY. THE PUBLICATION MUST BE IN THE FORMAT SPECIFIED FOR12
PUBLICATION BY SECTION 39-11.5-105 (4) AND IS SUBJECT TO THE SAME13
LIMITATIONS SET FORTH IN SUBSECTIONS (2)(b)(IV)(A) AND (2)(b)(IV)(B)14
OF THIS SECTION.15
(D) A LL FEES AND COSTS OF A TREASURER FOR ACTIONS16
PERFORMED UNDER THIS SECTION AND THE COST OF RECORDING THE17
COURT ORDER AND DOCUMENTS INCORPORATED INTO THE COURT ORDER18
BY ATTACHMENT ARE PART OF THE TREASURER'S DEED COSTS.19
(E) A FTER A PUBLIC AUCTION HAS BEEN SET ASIDE AND20
SUBSEQUENTLY RESCHEDULED PURSUANT TO THIS SUBSECTION (2)(c)(IV),21
THE PUBLIC AUCTION MAY BE CONTINUED IN ACCORDANCE WITH22
SUBSECTIONS (1)(a) AND (2)(e) OF THIS SECTION.23
(F) IF A WRITTEN REQUEST TO RESCHEDULE A PUBLIC AUCTION IN24
ACCORDANCE WITH THIS SUBSECTION (2) IS NOT RECEIVED BY THE25
TREASURER WITHIN ONE YEAR OF THE ISSUANCE OF AN ORDER , AN26
APPLICATION FOR TREASURER'S DEED MUST BE WITHDRAWN ACCORDING27
144-76-
TO SUBSECTION (3)(b) OF THIS SECTION.1
(V) NOTHING IN THIS SECTION PREVENTS A LAWFUL HOLDER FROM2
SEEKING A RESCISSION OF SALE PURSUANT TO SECTION 39-11.5-114 IF THE3
REQUIREMENTS IN THAT SECTION ARE MET.4
(d) THE PERIOD FOR WHICH A PUBLIC AUCTION MAY BE CONTINUED5
UNDER THIS SUBSECTION (2) MUST BE IN ADDITION TO THE TWELVE-MONTH6
PERIOD OF CONTINUANCE PROVIDED BY SUBSECTION (1) OF THIS SECTION.7
(3) (a) IF A LAWFUL HOLDER FILES WITH A TREASURER, PRIOR TO8
A PUBLIC AUCTION , A WRITTEN WITHDRAWAL OF AN APPLICATION FOR9
TREASURER'S DEED, THE TREASURER 'S DEED PROCEEDINGS TERMINATE .10
THE TREASURER SHALL RECORD THE WITHDRAWAL AND COLLECT ALL FEES11
AND COSTS OWED AND INCURRED, INCLUDING A WITHDRAWAL FEE IN THE12
AMOUNT AUTHORIZED BY SECTION 30-1-102 (1.7)(a)(VIII).13
(b) IF THERE IS NO PUBLIC AUCTION AND IF A WITHDRAWAL IS NOT14
FILED WITHIN FORTY -FIVE CALENDAR DAYS AFTER THE LAST POSSIBLE15
PUBLIC AUCTION DATE PERMITTED BY LAW, A TREASURER MAY TRANSMIT16
BY MAIL OR ELECTRONIC TRANSMISSION TO A LAWFUL HOLDER A NOTICE17
THAT A WITHDRAWAL OF THEIR APPLICATION FOR TREASURER'S DEED MAY18
BE RECORDED BY THE TREASURER UNLESS A RESPONSE IS RECEIVED BY THE19
TREASURER WITHIN THIRTY CALENDAR DAYS AFTER THE DATE THE20
TREASURER'S NOTICE IS TRANSMITTED. IF A RESPONSE IS RECEIVED BY THE21
TREASURER AND NO WITHDRAWAL IS FILED WITHIN FORTY -FIVE DAYS22
AFTER THE NOTICE IS TRANSMITTED , THE TREASURER MAY RECORD A23
WITHDRAWAL OF THE APPLICATION FOR TREASURER 'S DEED . IF NO24
RESPONSE IS RECEIVED BY THE TREASURER WITHIN THIRTY CALENDAR25
DAYS AFTER THE NOTICE IS TRANSMITTED, THE TREASURER MAY RECORD26
A WITHDRAWAL OF THE APPLICATION FOR TREASURER'S DEED AT ANY TIME27
144-77-
AFTER THE EXPIRATION OF THE THIRTY -DAY NOTICE PERIOD . IF A1
WITHDRAWAL IS RECORDED DURING THE PENDENCY OF AN AUTOMATIC2
STAY IMPOSED ON A PUBLIC AUCTION BASED ON ANY PROCEEDING FILED3
UNDER THE FEDERAL BANKRUPTCY CODE OF 1978, TITLE 11 OF THE4
UNITED STATES CODE, AS AMENDED, THE WITHDRAWAL IS VOID AND OF5
NO FORCE AND EFFECT, AND THE TREASURER SHALL MAIL BY FIRST CLASS6
MAIL TO ALL PERSONS ON THE MAILING LIST A NOTICE THAT THE7
WITHDRAWAL OF APPLICATION FOR TREASURER'S DEED OCCURRED DURING8
THE PENDENCY OF AN INJUNCTION OR BANKRUPTCY STAY AND IS VOID AND9
OF NO FORCE AND EFFECT. THE TREASURER SHALL CAUSE THE NOTICE TO10
BE RECORDED IN THE OFFICE OF THE COUNTY CLERK AND RECORDER OF11
THE COUNTY WHERE THE PROPERTY DESCRIBED IN THE NOTICE IS12
LOCATED. THE LAWFUL HOLDER SHALL PAY ALL UNPAID FEES AND COSTS13
OWED AND INCURRED BY THE TREASURER, AS WELL AS A WITHDRAWAL FEE14
IN THE AMOUNT AUTHORIZED BY SECTION 30-1-102 (1.7)(a)(VIII). THE15
AMOUNT DUE MUST ACCRUE INTEREST AT THE RATE PROVIDED BY LAW .16
UNTIL ALL AMOUNTS DUE AND OWING ARE PAID , A TREASURER IS17
ENTITLED TO HOLD ALL DOCUMENTATION IN THE TREASURER'S POSSESSION18
AND TO WITHHOLD ALL OTHER SERVICES REQUESTED BY A LAWFUL19
HOLDER WITH RESPECT TO A CERTIFICATE OF OPTION FOR A TREASURER'S20
DEED.21
39-11.5-112. Treatment of overbid - agreement to assist in22
recovery of overbid.23
(1) U PON THE EXPIRATION OF THE CLAIM FOR OVERBID MONEY24
PERIOD PROVIDED IN SECTION 39-11.5-301, ANY REMAINING OVERBID25
MUST BE PAID IN ORDER OF RECORDING PRIORITY TO JUNIOR LIENORS, WHO26
HAVE DULY FILED A CLAIM FOR OVERBID MONEY PURSUANT TO SECTION27
144-78-
39-11.5-303, IN EACH CASE UP TO THE UNPAID AMOUNT OF EACH SUCH1
JUNIOR LIENOR 'S LIEN PLUS ALLOWABLE FEES AND COSTS . A JUNIOR2
LIENOR HOLDING A LIEN THAT IS NOT ENTITLED TO CLAIM AN OVERBID3
MONEY BY VIRTUE OF BEING RECORDED AFTER THE APPLICATION FOR4
TREASURER'S DEED OR A LIENOR THAT HAS NOT TIMELY FILED A CLAIM FOR5
OVERBID MONEY PURSUANT TO SECTION 39-11.5-303 DOES NOT HAVE ANY6
CLAIM TO ANY PORTION OF THE OVERBID. AFTER PAYMENT TO ALL JUNIOR7
LIENORS ENTITLED TO RECEIVE A PORTION OF THE OVERBID PURSUANT TO8
THIS SECTION, ANY REMAINING OVERBID MONEY MUST BE PAID TO THE9
PROPERTY OWNER.10
(2) (a) IF A TREASURER MAINTAINS A WEBSITE FOR THEIR OFFICE,11
THE TREASURER SHALL INCLUDE THE FOLLOWING STATEMENT ON THE12
WEBSITE:13
NOTICE TO A PROPERTY OWNER: IF YOUR PROPERTY GOES14
TO A PUBLIC AUCTION AND IS PURCHASED FOR MORE THAN THE15
TOTAL OWED TO THE LAWFUL HOLDER AND TO ALL OTHER JUNIOR16
LIEN HOLDERS, PLEASE CONTACT THE TREASURER'S OFFICE AFTER17
THE PUBLIC AUCTION BECAUSE YOU MAY HAVE MONEY DUE TO18
YOU.19
(b) TO PAY THE PROPERTY OWNER AS REQUIRED PURSUANT TO THIS20
SUBSECTION (2), A TREASURER SHALL SEND A NOTICE TO THE PROPERTY21
OWNER. IF THE AMOUNT OF REMAINING OVERBID IS EQUAL TO OR GREATER22
THAN TWENTY-FIVE DOLLARS, THE TREASURER SHALL MAKE REASONABLE23
EFFORTS TO IDENTIFY THE PROPERTY OWNER 'S CURRENT MAILING24
ADDRESS. THE TREASURER SHALL MAIL BY FIRST -CLASS MAIL TO THE25
PROPERTY OWNER A NOTICE REGARDING THE REMAINING OVERBID TO THE26
BEST AVAILABLE ADDRESS NO LATER THAN THIRTY CALENDAR DAYS27
144-79-
AFTER THE EXPIRATION OF THE CLAIM FOR OVERBID MONEY PERIOD AS1
PROVIDED IN SECTION 39-11.5-303 (2).2
(c) A NY AGREEMENT TO PAY COMPENSATION TO RECOVER OR3
ASSIST IN RECOVERING AN UNCLAIMED OVERBID TRANSFERRED TO THE4
ADMINISTRATOR UNDER THIS SECTION OR TO THE COUNTY TREASURER PER5
A COUNTY RESOLUTION IS ENFORCEABLE IF THE COMPENSATION TO BE PAID6
UNDER THE TERMS OF THE AGREEMENT DOES NOT EXCEED TEN PERCENT7
OF THE AMOUNT OF THE OVERBID MONEY AND IF ENTERED INTO AT LEAST8
TWO YEARS AFTER THE DATE OF THE TRANSFER.9
(3) (a) THE TREASURER SHALL HOLD ANY UNCLAIMED REMAINING10
OVERBID FROM A PUBLIC AUCTION IN ESCROW FOR TWO YEARS FROM THE11
DATE OF THE PUBLIC AUCTION. THE TREASURER IS ANSWERABLE TO ANY12
PERSON LEGALLY ENTITLED TO THE MONEY WITHOUT INTEREST AT ANY13
TIME WITHIN THE TWO -YEAR PERIOD . ANY INTEREST EARNED ON THE14
ESCROWED MONEY MUST BE PAID TO THE COUNTY AT LEAST ANNUALLY.15
REMAINING OVERBID CLAIMS THAT ARE FOR LESS THAN TWENTY -FIVE16
DOLLARS AND THAT ARE NOT CLAIMED WITHIN SIX MONTHS FROM THE17
DATE OF THE PUBLIC AUCTION MUST BE PAID TO THE GENERAL FUND OF18
THE COUNTY , AND THE MONEY PAID TO THE GENERAL FUND OF THE19
COUNTY BECOMES THE PROPERTY OF THE COUNTY. REMAINING OVERBID20
CLAIMS FOR AMOUNTS THAT ARE EQUAL TO OR GREATER THAN21
TWENTY-FIVE DOLLARS AND THAT ARE NOT CLAIMED WITHIN TWO YEARS22
FROM THE DATE OF THE PUBLIC AUCTION MAY BE UNCLAIMED PROPERTY23
FOR PURPOSES OF THE "REVISED UNIFORM UNCLAIMED PROPERTY ACT",24
ARTICLE 13 OF TITLE 38, AND MUST BE TRANSFERRED TO THE STATE25
TREASURER IN ACCORDANCE WITH ARTICLE 13 OF TITLE 38. AFTER26
UNCLAIMED REMAINING OVERBID MONEY IS TRANSFERRED TO THE STATE27
144-80-
TREASURER OR TO THE GENERAL FUND OF THE COUNTY, THE TREASURER1
IS DISCHARGED FROM ANY FURTHER LIABILITY OR RESPONSIBILITY FOR THE2
MONEY.3
(b) IF THE UNCLAIMED REMAINING OVERBID MONEY EXCEEDS FIVE4
HUNDRED DOLLARS AND HAS NOT BEEN CLAIMED BY ANY PERSON5
ENTITLED THERETO WITHIN SIXTY CALENDAR DAYS AFTER THE EXPIRATION6
OF THE CLAIM FOR OVERBID MONEY PERIOD PROVIDED BY SECTION7
39-11.5-303 (2), THE TREASURER SHALL, WITHIN NINETY CALENDAR DAYS8
AFTER THE EXPIRATION OF THE CLAIM FOR OVERBID MONEY PERIOD ,9
PUBLISH A NOTICE , ONE TIME ONLY , IN A NEWSPAPER OF GENERAL10
CIRCULATION IN THE COUNTY WHERE THE PROPERTY IS LOCATED . THE11
NOTICE MUST CONTAIN THE NAME OF THE PROPERTY OWNER , THE12
PROPERTY OWNER'S ADDRESS AS GIVEN IN THE CERTIFICATE OF PURCHASE,13
AND THE LEGAL DESCRIPTION AND STREET ADDRESS , IF ANY , OF THE14
PROPERTY SOLD AT THE PUBLIC AUCTION. THE NOTICE MUST STATE THAT15
AN OVERBID WAS REALIZED FROM THE PUBLIC AUCTION AND THAT, UNLESS16
THE OVERBID IS CLAIMED BY THE PROPERTY OWNER OR OTHER PERSON17
ENTITLED THERETO WITHIN TWO YEARS AFTER THE PUBLIC AUCTION, THE18
MONEY WILL BE TRANSFERRED TO THE STATE TREASURER FOR19
DISPOSITION IN ACCORDANCE WITH THE "REVISED UNIFORM UNCLAIMED20
PROPERTY ACT", ARTICLE 13 OF TITLE 38. THE TREASURER SHALL ALSO21
MAIL BY FIRST -CLASS MAIL A COPY OF THE NOTICE TO THE PROPERTY22
OWNER AT THE BEST AVAILABLE ADDRESS.23
(c) THE FEES AND COSTS OF PUBLICATION AND MAILING REQUIRED24
PURSUANT TO THIS SUBSECTION (3) M U S T B E P A I D F R O M T H E O V E R B I D25
ESCROWED BY THE TREASURER.26
39-11.5-113. Use of electronic documents authorized.27
144-81-
CONSISTENT WITH THE "UNIFORM ELECTRONIC TRANSACTIONS1
ACT", ARTICLE 71.3 OF TITLE 24, ANY DOCUMENT OR RECORD RELATED TO2
A PUBLIC AUCTION MAY BE ACCEPTED BY THE TREASURER IN AN3
ELECTRONIC FORMAT OR MAY BE MADE AVAILABLE TO THE PUBLIC BY THE4
TREASURER IN AN ELECTRONIC FORMAT . THE TREASURER SHALL5
ESTABLISH AND UNIFORMLY APPLY WRITTEN POLICIES FOR DETERMINING6
WHETHER AND THE EXTENT TO WHICH THE TREASURER SHALL ACCEPT7
DOCUMENTS OR RECORDS IN ELECTRONIC FORM ; EXCEPT THAT , THE8
TREASURER SHALL NOT REQUIRE THE USE OF AN ELECTRONIC FORMAT FOR9
ANY PURPOSE UNDER THIS ARTICLE 11.5 EXCEPT AS NECESSARY FOR SALES10
CONDUCTED BY MEANS OF THE INTERNET OR ANOTHER ELECTRONIC11
MEDIUM.12
39-11.5-114. Rescission of public auction.13
(1) (a) IF THE SUCCESSFUL PURCHASER AT A PUBLIC AUCTION IS A14
LAWFUL HOLDER, THEN THE LAWFUL HOLDER MAY RESCIND THE PUBLIC15
AUCTION WITHOUT OBTAINING A COURT ORDER BY FILING WITH THE16
TREASURER NO LATER THAN THREE BUSINESS DAYS AFTER THE DATE OF17
THE PUBLIC AUCTION A NOTICE OF RESCISSION OF PUBLIC AUCTION18
STATING THAT THE PUBLIC AUCTION IS BEING RESCINDED. THE NOTICE OF19
RESCISSION MUST INCLUDE THE TREASURER'S DEED NUMBER, THE DATE OF20
THE PUBLIC AUCTION , THE NAME OF THE PERSON TO WHOM THE21
CERTIFICATE OF OPTION FOR A TREASURER'S DEED WAS ISSUED, THE NAME22
OF THE ASSIGNEE, IF ANY, THE RECORDING DATE AND RECEPTION NUMBER23
OR BOOK AND PAGE NUMBER FOR THE RECORDED CERTIFICATE OF OPTION24
FOR A TREASURER'S DEED, AND THE LEGAL DESCRIPTION OF THE PROPERTY25
SOLD. THE NOTICE MUST BE SIGNED AND PROPERLY ACKNOWLEDGED BY26
THE LAWFUL HOLDER OR ASSIGNEE OR SIGNED BY THEIR ATTORNEY.27
144-82-
(b) U PON RECEIPT OF A NOTICE OF RESCISSION OF A PUBLIC1
AUCTION, ANY ASSIGNMENT OF THE CERTIFICATE OF OPTION FOR A2
TREASURER'S DEED, THE TREASURER'S FEE FOR THE RESCISSION SPECIFIED3
IN SECTION 30-1-102 ( 1.7)(a)(IX), AND THE COSTS OF RECORDING THE4
NOTICE OF RESCISSION OF A PUBLIC AUCTION , THE TREASURER SHALL5
RECORD THE NOTICE OF RESCISSION OF THE PUBLIC AUCTION IN THE6
COUNTY RECORDS.7
(2) U PON RECORDING OF A NOTICE OF RESCISSION OF PUBLIC8
AUCTION BY A TREASURER, A CERTIFICATE OF OPTION FOR A TREASURER'S9
DEED IS DEEMED CANCELED AS IF THE PUBLIC AUCTION HAD NOT10
OCCURRED, AND THE CERTIFICATE OF PURCHASE IS DEEMED FULLY11
REINSTATED WITH THE SAME LIEN PRIORITY AS IF THE PUBLIC AUCTION12
HAD NOT OCCURRED . THE TREASURER SHALL CONFIRM THE13
REINSTATEMENT BY ENDORSEMENT ON THE CERTIFICATE OF PURCHASE14
SUBMITTED PURSUANT TO SECTION 39-11.5-102.15
(3) W ITHIN TEN CALENDAR DAYS AFTER RECEIPT OF ALL16
DOCUMENTS AND FEES AND COSTS SPECIFIED IN SUBSECTION (1)(b) OF THIS17
SECTION, THE TREASURER SHALL MAIL BY FIRST -CLASS MAIL A COPY OF18
THE NOTICE OF RESCISSION OF THE PUBLIC AUCTION TO EACH PERSON WHO19
WAS ENTITLED TO RECEIVE THE NOTICE OF THE PUBLIC AUCTION PURSUANT20
TO SECTION 39-11.5-104.21
(4) (a) A FTER THE RECORDING OF A NOTICE OF RESCISSION OF22
PUBLIC AUCTION, A LAWFUL HOLDER OR THE ASSIGNEE MAY NOTIFY THE23
TREASURER IN WRITING TO RESCHEDULE THE PUBLIC AUCTION . THE24
TREASURER SHALL SET A NEW PUBLIC AUCTION AT LEAST THIRTY25
CALENDAR DAYS BUT NOT MORE THAN FORTY -FIVE CALENDAR DAYS26
AFTER THE DATE ON WHICH THE TREASURER RECEIVES NOTICE TO27
144-83-
SCHEDULE A NEW PUBLIC AUCTION , SUBJECT TO THE REQUIREMENTS OF1
SECTION 39-11.5-109.2
(b) N O LATER THAN TEN CALENDAR DAYS AFTER RECEIVING3
NOTICE TO SCHEDULE A NEW PUBLIC AUCTION , THE TREASURER SHALL4
MAIL BY FIRST-CLASS MAIL A NOTICE OF PUBLIC AUCTION SETTING FORTH5
THE RESCHEDULED PUBLIC AUCTION DATE TO EACH PERSON WHO WAS6
ENTITLED TO RECEIVE THE NOTICE OF PUBLIC AUCTION PURSUANT TO7
SECTION 39-11.5-104.8
(c) NO MORE THAN TWENTY CALENDAR DAYS AFTER RECEIVING9
NOTICE TO SCHEDULE A NEW PUBLIC AUCTION , BUT NO LESS THAN TEN10
CALENDAR DAYS PRIOR TO THE NEWLY SCHEDULED PUBLIC AUCTION DATE,11
THE TREASURER SHALL PUBLISH THE NOTICE OF PUBLIC AUCTION ONE TIME12
ONLY, SUBJECT TO THE FOLLOWING LIMITATIONS:13
(I) I F THE ASSESSED VALUE OF A PROPERTY AT THE TIME A14
TREASURER RECEIVES NOTICE TO SCHEDULE A NEW PUBLIC AUCTION IS15
LESS THAN FIVE HUNDRED DOLLARS, NO PUBLICATION IS REQUIRED; OR16
(II) IF THERE IS NO NEWSPAPER OF GENERAL CIRCULATION IN THE17
COUNTY WHERE THE PROPERTY IS LOCATED, THEN THE TREASURER SHALL18
POST THE NOTICE FOR PUBLIC AUCTION CONSPICUOUSLY IN THE OFFICES OF19
THE COUNTY CLERK AND RECORDER, THE TREASURER, AND THE ASSESSOR20
AND IN AT LEAST TWO OTHER PUBLIC PLACES IN THE COUNTY SEAT.21
(d) A LL FEES AND COSTS OF A TREASURER FOR ACTIONS22
PERFORMED UNDER THIS SECTION AND THE COST OF RECORDING THE23
NOTICE OF RESCISSION OF PUBLIC AUCTION MUST BE PART OF THE24
TREASURER'S DEED COSTS.25
(e) A FTER A PUBLIC AUCTION HAS BEEN RESCINDED AND26
RESCHEDULED PURSUANT TO THIS SUBSECTION (4), THE PUBLIC AUCTION27
144-84-
MAY BE CONTINUED IN ACCORDANCE WITH SECTION 39-11.5-111 (1)(a).1
(f) IF A WRITTEN REQUEST TO RESCHEDULE THE PUBLIC AUCTION2
IS NOT RECEIVED BY A TREASURER WITHIN ONE YEAR OF THE RECORDING3
OF A NOTICE OF RESCISSION , AN APPLICATION FOR TREASURER 'S DEED4
MUST BE WITHDRAWN.5
(5) N OTHING IN THIS SECTION PREVENTS ANY PERSON FROM6
SEEKING A RESCISSION OF A PUBLIC AUCTION THROUGH A COURT OF7
COMPETENT JURISDICTION.8
(6) C LAIMS FOR DAMAGES BY ANY PERSON ARISING OUT OF A9
RESCISSION OF A PUBLIC AUCTION PURSUANT TO THIS SECTION ARE10
LIMITED TO THE REASONABLE ACTUAL EXPENSES OF THE PERSON AND11
MUST NOT INCLUDE ANY SPECULATIVE OR EXPECTATION DAMAGES ,12
AWARDS, OR CLAIMS OF ANY KIND, WHETHER LEGAL OR EQUITABLE.13
(7) T HE ENDORSEMENT OF THE TREASURER PURSUANT TO14
SUBSECTION (2) OF THIS SECTION MUST BE IN SUBSTANTIALLY THE15
FOLLOWING FORM:16
THE UNDERSIGNED , AS TREASURER FOR THE COUNTY OF17
_______________, STATE OF COLORADO, BY THIS ENDORSEMENT,18
HEREBY CONFIRMS THE REINSTATEMENT OF THIS CERTIFICATE OF19
PURCHASE IN ACCORDANCE WITH THE REQUIREMENTS OF SECTION20
39-11.5-113, COLORADO REVISED STATUTES.21
DATE:22
SIGNATURE:23
TREASURER24
FOR THE COUNTY OF ____________,25
STATE OF COLORADO.26
39-11.5-115. Unclaimed refunds - disposition.27
144-85-
MONEY PAYABLE AS A REFUND FOR OVERPAYMENT OF A1
REDEMPTION PURSUANT TO PART 1 OF THIS ARTICLE 11.5 THAT REMAINS2
UNCLAIMED BY THE PROPERTY OWNER FOR TWO YEARS AFTER THE MONEY3
BECAME PAYABLE IS PRESUMED ABANDONED AND MAY BE REPORTED AND4
PAID TO THE STATE TREASURER IN ACCORDANCE WITH SECTIONS5
38-13-401 AND 38-13-603.6
39-11.5-116. Abbreviations, letters, and figures may be used.7
IN ALL ADVISEMENTS FOR THE PUBLIC AUCTION AND IN ENTRIES8
REQUIRED TO BE MADE BY THE ASSESSOR, COUNTY CLERK AND RECORDER,9
TREASURER, OR OTHER COUNTY OFFICERS IN LISTS , BOOKS , ROLLS ,10
CERTIFICATES, RECEIPTS , DEEDS , OR NOTICES , THE ASSESSOR , COUNTY11
CLERK AND RECORDER, TREASURER, OR OTHER COUNTY OFFICER MAY USE12
LETTERS, FIGURES, AND ABBREVIATIONS TO DENOTE TOWNSHIPS, RANGES,13
SECTIONS, PARTS OF SECTIONS , LOTS, BLOCKS, DATES AND AMOUNTS OF14
TAXES, DELINQUENT INTEREST, AND COSTS.15
PART 216
SEVERED MINERALS - RIGHT OF FIRST REFUSAL17
39-11.5-201. County-held severed mineral rights - procedure18
- form.19
(1) A NY COUNTY IN THIS STATE HAVING IN ITS POSSESSION20
CERTIFICATES OF PURCHASE RESULTING FROM A TAX LIEN SALE FOR21
NONPAYMENT ON SEVERED MINERALS MAY AFTER THREE YEARS FILE AN22
APPLICATION FOR TREASURER'S DEED IN THE SAME MANNER AS A LAWFUL23
HOLDER OF A CERTIFICATE OF PURCHASE.24
(2) N O LESS THAN THIRTY CALE NDAR DAYS PRIOR TO AN25
ORIGINALLY SCHEDULED PUBLIC AUCTION DATE, A TREASURER MAY MAIL26
BY FIRST-CLASS MAIL A COPY OF A NOTICE OF PUBLIC AUCTION ALONG27
144-86-
WITH A RIGHT OF FIRST REFUSAL FORM TO THE RECORD OWNER OF THE1
SURFACE PROPERTY . THE RIGHT OF FIRST REFUSAL FORM MUST BE2
SUBSTANTIALLY IN THE FOLLOWING FORM:3
NOTICE BY SURFACE OWNER TO EXERCISE RIGHT OF FIRST4
REFUSAL5
TO ___________________ COUNTY TREASURER6
UNDER THE RIGHT OF FIRST REFUSAL GRANTED TO ME BY7
SECTION 39-11.5-201, COLORADO REVISED STATUTES, I8
_____________ (FULL NAME) DO NOW EXERCISE THE OPTION TO9
PURCHASE THE SEVERED MINERALS WITH THE FOLLOWING LEGAL10
DESCRIPTION: INSERT LEGAL DESCRIPTION11
LOCATED AT _______________________ (ADDRESS), IF12
APPLICABLE13
IN THE AMOUNT OF $________________ (INSERT FULL AMOUNT14
DUE TO REDEEM SEVERED MINERAL RIGHTS) 15
WHICH I SHALL PAY ON OR BEFORE ________________ DATE16
(DATE SHALL BE SET AT TEN BUSINESS DAYS OR NOON THE DAY17
BEFORE THE CURRENTLY SCHEDULED PUBLIC AUCTION,18
WHICHEVER OCCURS FIRST). 19
WITNESS MY SIGNATURE THIS ______ DAY OF20
__________________, 20___.21
___________________22
SIGNATURE OF SURFACE OWNER(S)23
(3) (a) A SURFACE OWNER HAS FOURTEEN CALENDAR DAYS FROM24
THE DATE OF THE MAILING BY THE TREASURER TO FILE THE FORM25
EXERCISING THE RIGHT OF FIRST REFUSAL.26
(b) IF NO RESPONSE IS RECEIVED FROM A SURFACE OWNER BY THE27
144-87-
DEADLINE IN THIS SECTION, THE OPTION OF FIRST REFUSAL EXPIRES.1
(c) U PON RECEIPT OF A RIGHT OF FIRST REFUSAL PAYMENT , A2
TREASURER SHALL EXECUTE AND RECORD A WITHDRAWAL OF THE3
APPLICATION FOR TREASURER'S DEED PURSUANT TO SECTION 39-11.5-1114
(3).5
(d) NO MORE THAN TEN BUSINESS DAYS AFTER RECEIPT OF A RIGHT6
OF FIRST REFUSAL PAYMENT, A TREASURER SHALL EXECUTE AND RECORD7
A CERTIFICATE OF REDEMPTION PURSUANT TO SECTION 39-11.5-106 (4).8
(e) NO MORE THAN TEN BUSINESS DAYS AFTER RECEIPT OF A RIGHT9
OF FIRST REFUSAL PAYMENT, A TREASURER SHALL EXECUTE AND RECORD10
A TREASURER'S DEED PURSUANT TO SECTION 39-11.5-501.11
(f) A LL FEES AND COSTS OF A TREASURER FOR ACTIONS12
PERFORMED UNDER THIS SECTION AND THE COST OF RECORDING THE13
CERTIFICATE OF REDEMPTION , WITHDRAWAL OF THE APPLICATION FOR14
TREASURER'S DEED , AND TREASURER 'S DEED MAY BE WAIVED BY THE15
TREASURER.16
(4) IF AN AGGRIEVED PERSON CONTESTS THE AMOUNT SET FORTH17
IN THE RIGHT OF FIRST REFUSAL STATEMENT PREPARED BY A TREASURER18
PURSUANT TO SUBSECTION (2) OF THIS SECTION AND A COURT DETERMINES19
THAT THE TREASURER MADE A MATERIAL MISSTATEMENT ON THE FIRST20
REFUSAL STATEMENT WITH RESPECT TO THE AMOUNT DUE AND OWING TO21
THE COUNTY, THE COURT SHALL, IN ADDITION TO OTHER RELIEF, AWARD22
TO THE AGGRIEVED PERSON THE AGGRIEVED PERSON'S COURT COSTS AND23
REASONABLE ATTORNEY FEES AND COSTS.24
(5) A SURFACE OWNER SHALL PURCHASE THE ENTIRE SEVERED25
MINERAL PROPERTY LOCATED BENEATH THEIR PROPERTY . NO PARTIAL26
PURCHASE IS PERMITTED UNDER THIS SECTION. THE PRIORITY OF LIENS FOR27
144-88-
PURPOSES OF THIS SECTION MUST BE DETERMINED WITHOUT1
CONSIDERATION OF THE FACT THAT THE LIEN RELATES TO ONLY A PORTION2
OF THE PROPERTY OR TO A PARTIAL INTEREST THEREIN.3
PART 34
REPURCHASE - CLAIM FOR OVERBID MONEY5
39-11.5-301. Repurchase - procedure.6
(1) A LAWFUL HOLDER IS ENTITLED TO REPURCHASE A CERTIFICATE7
OF OPTION FOR A TREASURER 'S DEED IF THE FOLLOWING REQUIREMENTS8
ARE MET TO THE SATISFACTION OF THE TREASURER:9
(a) THE LAWFUL HOLDER WAS NOT THE SUCCESSFUL PURCHASER10
AT THE PUBLIC AUCTION;11
(b) NO LATER THAN THREE BUSINESS DAYS AFTER THE DATE OF12
THE PUBLIC AUCTION, THE LAWFUL HOLDER FILED A NOTICE OF INTENT TO13
REPURCHASE; AND14
(c) A FEE PURSUANT TO SECTION 30-1-102 (1.7)(a)(III) IS15
RECEIVED BY THE TREASURER IN THE FORM SPECIFIED BY THE TREASURER.16
(2) N O MORE THAN ONE BUSINESS DAY AFTER AN INTENT TO17
REPURCHASE IS RECEIVED, A TREASURER SHALL NOTIFY THE CERTIFICATE18
OF OPTION FOR A TREASURER 'S DEED HOLDER THAT AN INTENT TO19
REPURCHASE HAS BEEN FILED.20
(3) N O LATER THAN NOON TWO BUSINESS DAYS FOLLOWING A21
NOTIFICATION OF THE CERTIFICATE OF OPTION FOR A TREASURER'S DEED22
HOLDER OF THE FILING OF AN INTENT TO REPURCHASE, A CERTIFICATE OF23
OPTION FOR A TREASURER'S DEED HOLDER MUST PROVIDE A SIGNED AND24
ACKNOWLEDGED REPURCHASE STATEMENT TO THE TREASURER LIMITED25
TO:26
(a) THE AMOUNT INDICATED ON THE CERTIFICATE OF OPTION FOR27
144-89-
A TREASURER 'S DEED THAT EXCEEDS THE TOTAL DEBT OWED TO THE1
LAWFUL HOLDER;2
(b) I NTEREST CALCULATED FROM THE DATE OF THE PUBLIC3
AUCTION THROUGH THE END OF THE EIGHTH BUSINESS DAY AFTER THE4
PUBLIC AUCTION, THE AMOUNT OF WHICH IS BASED ON THE INTEREST RATE5
USED ON THE BID PURSUANT TO SECTION 39-11.5-107 (3); AND6
(c) ANY FEES AND COSTS INCURRED AS DEEMED REASONABLE BY7
THE TREASURER.8
(4) IF A CERTIFICATE OF OPTION FOR A TREASURER'S DEED HOLDER9
FAILS TO PROVIDE A REPURCHASE STATEMENT TO A TREASURER BY THE10
DEADLINE, THE TREASURER SHALL PROVIDE A REPURCHASE STATEMENT TO11
A LAWFUL HOLDER LIMITED TO THE AMOUNTS REQUIRED IN SUBSECTIONS12
(3)(a) AND (3)(b) OF THIS SECTION, BY THE END OF THE SECOND BUSINESS13
DAY AFTER THE NOTIFICATION OF THE CERTIFICATE OF OPTION FOR A14
TREASURER'S DEED HOLDER PURSUANT TO SUBSECTION (3) OF THIS15
SECTION. THE REPURCHASE STATEMENT MAY BE SENT TO A LAWFUL16
HOLDER BY MAIL, FACSIMILE, OR OTHER ELECTRONIC MEANS.17
(5) AT ANY TIME AFTER A TREASURER HAS PROVIDED A LAWFUL18
HOLDER THE REPURCHASE STATEMENT, BUT NO LATER THAN NOON ON THE19
EIGHTH BUSINESS DAY FOLLOWING THE PUBLIC AUCTION , THE LAWFUL20
HOLDER MAY REPURCHASE THE CERTIFICATE OF OPTION FOR A21
TREASURER'S DEED BY PAYING THE TREASURER THE AMOUNT REQUIRED TO22
REPURCHASE IN THE FORM SPECIFIED BY THE TREASURER.23
(6) UPON RECEIPT OF THE REPURCHASE FUNDS , THE TREASURER24
SHALL:25
(a) NOTIFY THE CERTIFICATE OF OPTION FOR A TREASURER'S DEED26
HOLDER;27
144-90-
(b) E XECUTE AND RECORD A CERTIFICATE OF REPURCHASE1
PURSUANT TO SECTION 39-11.5-402; AND2
(c) DISBURSE ALL REPURCHASE PROCEEDS TO THE CERTIFICATE OF3
OPTION FOR A TREASURER 'S DEED HOLDER IN THE AMOUNT ON THE4
REPURCHASE STATEMENT WITH INTEREST THROUGH THE DATE5
REPURCHASE PROCEEDS WERE RECEIVED FROM THE LAWFUL HOLDER. ANY6
ADDITIONAL INTEREST PAID MUST BE REFUNDED TO THE LAWFUL HOLDER.7
(7) A LL FEES AND COSTS OF A TREASURER FOR ACTIONS8
PERFORMED UNDER THIS SECTION AND THE COST OF RECORDING THE9
CERTIFICATE OF REPURCHASE ARE PART OF THE TREASURER'S DEED COSTS.10
(8) IF AN AGGRIEVED PERSON CONTESTS THE AMOUNT SET FORTH11
IN THE STATEMENT PREPARED BY A TREASURER PURSUANT TO SUBSECTION12
(4) OF THIS SECTION AND A COURT DETERMINES THAT THE TREASURER13
MADE A MATERIAL MISSTATEMENT ON THE REPURCHASE STATEMENT WITH14
RESPECT TO THE AMOUNT DUE AND OWING TO THE HOLDER OF THE15
CERTIFICATE OF OPTION FOR A TREASURER'S DEED, THE COURT SHALL, IN16
ADDITION TO OTHER RELIEF , AWARD TO THE AGGRIEVED PERSON THE17
AGGRIEVED PERSON'S COURT COSTS AND REASONABLE ATTORNEY FEES18
AND COSTS.19
(9) (a) A LAWFUL HOLDER SHALL REPURCHASE THE ENTIRE20
PROPERTY. NO PARTIAL REPURCHASE SHALL BE PERMITTED UNDER THIS21
SECTION.22
(b) THE PRIORITY OF LIENS FOR PURPOSES OF THIS SECTION MUST23
BE DETERMINED WITHOUT CONSIDERATION OF THE FACT THAT THE OTHER24
LIEN RELATES TO ONLY A PORTION OF THE PROPERTY OR TO A PARTIAL25
INTEREST THEREIN.26
39-11.5-302. Effect of repurchase.27
144-91-
IF THE LAWFUL HOLDER MAKES A REPURCHASE, THE CERTIFICATE1
OF REPURCHASE, DULY RECORDED, OPERATES AS AN ASSIGNMENT TO THE2
LAWFUL HOLDER OF THE ESTATE AND INTEREST ACQUIRED BY THE3
PURCHASER AT THE PUBLIC AUCTION, SUBJECT TO THE RIGHTS OF OMITTED4
PARTIES, AS DEFINED IN SECTION 39-11.5-505, AND PERSONS WHO MAY BE5
ENTITLED SUBSEQUENTLY TO FILE A CLAIM FOR OVERBID MONEY.6
39-11.5-303. Claim for overbid money - procedure.7
(1) A JUNIOR LIENOR IS ENTITLED TO MAKE A CLAIM FOR OVERBID8
MONEY IF THE FOLLOWING REQUIREMENTS ARE MET TO THE SATISFACTION9
OF THE TREASURER:10
(a) T HE JUNIOR LIENOR 'S LIEN APPEARS BY INSTRUMENTS THAT11
WERE DULY RECORDED IN THE OFFICE OF THE CLERK AND RECORDER OF12
THE COUNTY PRIOR TO THE RECORDING OF THE APPLICATION FOR13
TREASURER'S DEED. IF A JUNIOR LIEN WAS RECORDED IN AN INCORRECT14
COUNTY, THE JUNIOR LIENHOLDER 'S RIGHTS UNDER THIS SECTION ARE15
VALID ONLY IF THE LIEN IS RERECORDED IN THE CORRECT COUNTY AT16
LEAST FIFTEEN CALENDAR DAYS PRIOR TO THE ACTUAL DATE OF THE17
PUBLIC AUCTION.18
(b) IF A JUNIOR LIEN IS ASSIGNED, THE RIGHTS OF THE ASSIGNEE OF19
THE JUNIOR LIEN TO MAKE A CLAIM FOR OVERBID MONEY ARE VALID ONLY20
IF THE ASSIGNMENT OF THE JUNIOR LIEN AS DESCRIBED IN SUBSECTION21
(1)(a) OF THIS SECTION IS DULY RECORDED IN THE OFFICE OF THE CLERK22
AND RECORDER OF THE COUNTY AT LEAST FIFTEEN CALENDAR DAYS PRIOR23
TO THE ACTUAL DATE OF THE PUBLIC AUCTION;24
(c) THE JUNIOR LIENOR HAS, WITHIN EIGHT BUSINESS DAYS AFTER25
THE PUBLIC AUCTION , FILED A CLAIM FOR OVERBID MONEY WITH THE26
TREASURER; AND27
144-92-
(d) T HE JUNIOR LIENOR HAS ATTACHED TO THE CLAIM FOR1
OVERBID MONEY:2
(I) THE ORIGINAL OR A RECORDED COPY OF THE INSTRUMENT AND3
ANY ASSIGNMENT OF THE JUNIOR LIEN TO THE PERSON ATTEMPTING TO4
CLAIM OVERBID MONEY. IF THE ORIGINAL INSTRUMENT IS DELIVERED TO5
THE TREASURER, THE TREASURER SHALL RETURN THE INSTRUMENT TO THE6
JUNIOR LIENOR AND RETAIN A COPY.7
(II) A SIGNED AND PROPERLY ACKNOWLEDGED STATEMENT, OR A8
SIGNED STATEMENT BY THE JUNIOR LIENOR'S ATTORNEY, SETTING FORTH9
THE AMOUNT OF THE LIENOR 'S JUNIOR LIEN , INCLUDING PER DIEM10
INTEREST, THROUGH THE END OF THE EIGHTH BUSINESS DAY AFTER THE11
PUBLIC AUCTION WITH THE SAME SPECIFICITY AND ITEMIZATION AS12
REQUIRED IN SECTION 39-11.5-107.13
(2) NO FEE MAY BE CHARGED TO A JUNIOR LIENHOLDER FOR FILING14
A CLAIM FOR OVERBID MONEY PURSUANT TO THIS SECTION.15
(3) ANYTIME AFTER THE NINTH BUSINESS DAY BUT NO LATER THAN16
THE FIFTEENTH BUSINESS DAY FROM THE DATE OF THE PUBLIC AUCTION ,17
ANY REMAINING OVERBID MONEY MUST BE PAID IN ORDER OF RECORDING18
PRIORITY TO JUNIOR LIENORS, DETERMINED AS OF THE RECORDING OF THE19
APPLICATION FOR TREASURER'S DEED, WHO HAVE DULY FILED A CLAIM FOR20
OVERBID MONEY, IN EACH CASE UP TO THE UNPAID AMOUNT OF THE LIEN21
PLUS FEES AND COSTS. AFTER PAYMENT TO ALL JUNIOR LIENORS ENTITLED22
TO RECEIVE A PORTION OF THE OVERBID PURSUANT TO THIS SECTION, ANY23
REMAINING OVERBID MONEY MUST BE PAID TO THE PROPERTY OWNER.24
(4) ANY REDEMPTION RIGHTS GRANTED UNDER FEDERAL LAW ARE25
SEPARATE AND DISTINCT FROM A CLAIM FOR OVERBID MONEY RIGHTS26
GRANTED PURSUANT TO THIS PART 3. ALL LIENS THAT ARE JUNIOR TO THE27
144-93-
CERTIFICATE OF PURCHASE PURSUANT TO THIS ARTICLE 11.5 MUST BE1
DIVESTED BY THE PUBLIC AUCTION UNDER THIS ARTICLE 11.5, SUBJECT TO2
THE CLAIM FOR OVERBID MONEY PROVIDED IN THIS PART 3. THE3
TREASURER CONDUCTING A PUBLIC AUCTION UNDER THIS ARTICLE 11.5 IS4
NOT DESIGNATED TO RECEIVE REDEMPTIONS UNDER FEDERAL LAW.5
39-11.5-304. Lessee, easement holder, and installment contract6
vendor considered as lienors - installment land contract vendee7
considered as owner.8
(1) (a) FOR THE PURPOSES OF THIS ARTICLE 11.5, A LESSEE OF OR9
THE HOLDER OF AN EASEMENT ENCUMBERING PROPERTY IS CONSIDERED10
A JUNIOR LIENOR, BUT WITHOUT ANY LIEN AMOUNT , AND IS SUBJECT TO11
ALL REQUIREMENTS IN THIS ARTICLE 11.5 WITH RESPECT TO JUNIOR12
LIENORS.13
(b) T HE NOTICE TO THE LESSEE OR LESSEES WHO HAVE14
UNRECORDED POSSESSORY INTERESTS IN THE PROPERTY BEING SOLD AS15
PROVIDED FOR BY THIS ARTICLE 11.5 AND ARTICLE 37 OF THIS TITLE 39 BY16
VIRTUE OF ANY TAX LIEN SALE OR BY VIRTUE OF AN EXECUTION AND LEVY17
MUST BE MAILED TO THE LESSEE OR LESSEES OF A SINGLE -FAMILY18
RESIDENCE OR A MULTIPLE -UNIT RESIDENTIAL DWELLING . THE NOTICE19
MUST BE IN WRITING AND SENT BY FIRST -CLASS MAIL . NOTICE IS20
COMPLETE UPON MAILING TO THE LESSEE AT THE ADDRESS OF THE21
PREMISES OR BY ADDRESSING SUCH NOTICE TO "LESSEE" FOLLOWED BY22
THE ADDRESS.23
(c) NOTHING IN THIS SECTION AFFECTS ANY RIGHTS UNDER THIS24
ARTICLE 11.5 OF A LESSEE WHOSE RESIDENTIAL LEASE IS RECORDED.25
(2) FOR THE PURPOSES OF THIS ARTICLE 11.5, AN INSTALLMENT26
LAND CONTRACT VENDOR OF PROPERTY IS CONSIDERED A JUNIOR LIENOR27
144-94-
FOR THE UNPAID PORTION OF THE PURCHASE PRICE, INTEREST, AND OTHER1
AMOUNTS PROVIDED UNDER THE INSTALLMENT L AND CONTRACT AND IS2
SUBJECT TO ALL REQUIREMENTS IN THIS ARTICLE 11.5 WITH RESPECT TO3
JUNIOR LIENORS; BUT THE INSTALLMENT LAND CONTRACT VENDOR SHALL4
NOT BE CONSIDERED AN OWNER AS TO ANY PORTION OF SUCH PROPERTY.5
(3) FOR THE PURPOSES OF THIS ARTICLE 11.5, AN INSTALLMENT6
LAND CONTRACT VENDEE OF PROPERTY IS CONSIDERED AN OWNER EXCEPT7
AS TO ANY PORTION OF SUCH PROPERTY THAT THE VENDEE MAY8
THEREAFTER HAVE TRANSFERRED , AS EVIDENCED BY A RECORDED9
INSTRUMENT, AND THE VENDEE IS SUBJECT TO ALL REQUIREMENTS IN THIS10
ARTICLE 11.5 WITH RESPECT TO OWNERS.11
PART 412
CERTIFICATE OF OPTION FOR A TREASURER'S DEED13
39-11.5-401. Certificate of option for a treasurer's deed -14
issuance - priority.15
(1) NO LATER THAN THREE BUSINESS DAYS FROM THE DATE OF A16
PUBLIC AUCTION , A TREASURER SHALL EXECUTE AND RECORD IN EACH17
COUNTY WHERE A PROPERTY OR A PORTION THEREOF IS LOCATED A18
CERTIFICATE OF OPTION FOR A TREASURER'S DEED CONTAINING:19
(a) THE NAMES OF THE PROPERTY OWNER;20
(b) THE DESCRIPTION OF THE PROPERTY;21
(c) THE SUM PAID FOR THE PROPERTY;22
(d) THE NAME AND MAILING ADDRESS OF THE PURCHASER;23
(e) A STATEMENT THAT THE PURCHASER OR ASSIGNEE OF THE24
CERTIFICATE OF OPTION FOR A TREASURER 'S DEED IS ENTITLED TO A25
TREASURER'S DEED AT THE EXPIRATION OF THE REPURCHASE PERIOD26
PROVIDED UNDER PART 3 OF THIS ARTICLE 11.5 UNLESS A REPURCHASE IS27
144-95-
MADE;1
(f) THE TREASURER'S DEED NUMBER;2
(g) THE DATE OF THE PUBLIC AUCTION; AND3
(h) AN ATTACHED EXHIBIT THAT IS A COPY OF THE MAILING LIST4
CREATED FOR THE PUBLIC AUCTION PURSUANT TO SECTION 39-11.5-1055
AND ANY AMENDMENT TO THAT MAILING LIST , WHICH EXHIBIT MUST BE6
RECORDED WITH THE CERTIFICATE OF OPTION FOR TREASURER'S DEED.7
(2) THE FAILURE OF A TREASURER TO COMPLY WITH THIS SECTION8
DOES NOT AFFECT THE VALIDITY OF A PUBLIC AUCTION OR VESTING OF9
TITLE IN THE NAME OF THE HOLDER OF THE CERTIFICATE OF OPTION FOR A10
TREASURER'S DEED OR CERTIFICATE OF REPURCHASE.11
(3) THE LIEN REPRESENTED BY A CERTIFICATE OF OPTION FOR A12
TREASURER'S DEED HAS THE SAME PRIORITY AS THE CERTIFICATE OF13
PURCHASE SOLD AT A TAX LIEN SALE.14
39-11.5-402. Certificate of repurchase - issuance.15
(1) N O LATER THAN THREE BUSINESS DAYS FOLLOWING A16
TREASURER'S RECEIPT OF REPURCHASE MONEY PAID PURSUANT TO SECTION17
39-11.5-301, THE TREASURER SHALL EXECUTE AND RECORD IN EACH18
COUNTY WHERE THE PROPERTY , OR A PORTION THEREOF , IS LOCATED A19
CERTIFICATE OF REPURCHASE CONTAINING:20
(a) THE NAME OF THE PURCHASER;21
(b) THE NAME AND ADDRESS OF THE LAWFUL HOLDER;22
(c) THE REPURCHASE AMOUNT PAID;23
(d) THE DATE OF THE PUBLIC AUCTION;24
(e) THE LEGAL DESCRIPTION OF THE PROPERTY;25
(f) THE TREASURER'S DEED NUMBER; AND26
(g) A STATEMENT THAT THE LAWFUL HOLDER OR ASSIGNEE OF THE27
144-96-
CERTIFICATE OF REPURCHASE SHALL BE ENTITLED TO A TREASURER'S DEED1
UNDER PART 3 OF THIS ARTICLE 11.5.2
(2) THE FAILURE OF A TREASURER TO COMPLY WITH THIS SECTION3
DOES NOT AFFECT THE VALIDITY OF THE PUBLIC AUCTION OR THE RIGHTS4
OF THE GRANTEE OF A TREASURER'S DEED.5
39-11.5-403. Certificate of repurchase - assignment.6
(1) (a) A CERTIFICATE OF OPTION FOR A TREASURER'S DEED OR A7
CERTIFICATE OF REPURCHASE THAT IS ISSUED TO ANY PERSON UNDER THIS8
PART 4 IS ASSIGNABLE BY ENDORSEMENT THEREON OR BY SEPARATE9
ASSIGNMENT, AND THE ASSIGNEE MUST BE TREATED FOR ALL PURPOSES AS10
THE ORIGINAL HOLDER OF THE CERTIFICATE OF OPTION FOR A TREASURER'S11
DEED OR CERTIFICATE OF REPURCHASE.12
(b) A SEPARATE ASSIGNMENT OF A CERTIFICATE OF OPTION FOR A13
TREASURER'S DEED OR CERTIFICATE OF REPURCHASE MUST CONTAIN:14
(I) THE NAME AND ADDRESS OF THE ASSIGNEE;15
(II) THE NAME AND ADDRESS OF THE ASSIGNOR;16
(III) THE LEGAL DESCRIPTION OF THE PROPERTY SUBJECT TO THE17
ASSIGNED CERTIFICATE;18
(IV) THE NAME OF THE PROPERTY OWNER; AND19
(V) THE TREASURER'S DEED NUMBER.20
(2) A FEE NOT TO EXCEED TWENTY -FIVE DOLLARS MAY BE21
CHARGED BY THE TREASURER TO THE ASSIGNOR OR ASSIGNEE FOR FILING22
AN ENDORSEMENT OR SEPARATE ASSIGNMENT WITH THE TREASURER23
UNDER THIS SECTION.24
39-11.5-404. Certificate as prima facie evidence.25
A CERTIFICATE OF OPTION FOR A TREASURER 'S DEED OR26
CERTIFICATE OF REPURCHASE OR A RECORDED COPY THEREOF IS DEEMED27
144-97-
TO BE PRIMA FACIE EVIDENCE OF ALL STATEMENTS OR RECITALS1
CONTAINED THEREIN.2
PART 53
ISSUANCE OF TREASURER'S DEED AND NATURE OF TITLE4
39-11.5-501. Title vests upon expiration of repurchase period5
- treasurer's deed - definition.6
(1) UPON THE EXPIRATION OF THE REPURCHASE PERIOD ALLOWED7
TO THE LAWFUL HOLDER UNDER PART 3 OF THIS ARTICLE 11.5 OR, UPON8
THE CLOSE OF THE EIGHTH BUSINESS DAY AFTER THE PUBLIC AUCTION ,9
TITLE TO THE PROPERTY VESTS IN THE HOLDER OF THE CERTIFICATE OF10
OPTION FOR A TREASURER'S DEED, OR IN THE HOLDER OF THE CERTIFICATE11
OF REPURCHASE IN THE CASE OF A REPURCHASE. SUBJECT TO THE RIGHT TO12
CLAIM OVERBID MONEY PURSUANT TO SECTION 39-11.5-303 AND THE13
PROVISIONS OF SECTION 38-41-212 (2), THE TITLE IS FREE AND CLEAR OF14
ALL LIENS AND ENCUMBRANCES JUNIOR TO THE CERTIFICATE OF15
PURCHASE. NO LATER THAN TEN BUSINESS DAYS AFTER BOTH TITLE VESTS16
AND THE TREASURER HAS RECEIVED ALL STATUTORY FEES AND COSTS, THE17
TREASURER SHALL EXECUTE AND RECORD A TREASURER'S DEED PURSUANT18
TO SECTION 39-11.5-502 TO THE HOLDER OF THE CERTIFICATE OF OPTION19
FOR A TREASURER 'S DEED OR , IN THE CASE OF REPURCHASE , TO THE20
HOLDER OF THE CERTIFICATE OF REPURCHASE, CONFIRMING THE TRANSFER21
OF TITLE TO THE PROPERTY. FAILURE OF THE TREASURER TO EXECUTE AND22
RECORD THE TREASURER'S DEED OR TO RECORD THE TREASURER 'S DEED23
WITHIN THE TIME SPECIFIED IN THIS SUBSECTION (1) DOES NOT AFFECT THE24
VALIDITY OF THE TREASURER'S DEED OR THE VESTING OF TITLE.25
(2) N OTWITHSTANDING ANY PROVISION OF LAW TO THE26
CONTRARY, A TREASURER MAY NOT INCLUDE AN ASSIGNEE AS A GRANTEE27
144-98-
IN A TREASURER 'S DEED , UNLESS THE FOLLOWING REQUIREMENTS ARE1
MET:2
(a) T HE TREASURER HAS RECEIVED A RECORDED COPY OF THE3
ASSIGNMENT EXECUTED IN ACCORDANCE WITH SECTION 39-11.5-4034
WITHIN TEN BUSINESS DAYS FROM THE DATE OF THE PUBLIC AUCTION; AND5
(b) T HE ASSIGNMENT WAS DATED , SIGNED, AND NOTARIZED OR6
RECORDED PRIOR TO THE TIME TITLE VESTS.7
(3) E XECUTION OF A TREASURER 'S DEED PURSUANT TO THIS8
SECTION DOES NOT AFFECT THE EXISTENCE OF ANY PUBLIC OR PRIVATE9
ROADS, RIGHTS-OF-WAY, CONSERVATION EASEMENTS, OTHER EASEMENTS,10
OR EQUITABLE SERVITUDES THAT RUN WITH PROPERTY AND HAVE BOTH11
BENEFITS AND BURDENS , ALL AS CLAIMED OR EXISTING PRIOR TO THE12
EXECUTION OF THE TREASURER'S DEED.13
(4) AS USED IN THIS SECTION, "REPURCHASE PERIODS" MEANS THE14
PERIODS OF TIME DURING WHICH THE LAWFUL HOLDER MAY REPURCHASE15
THE CERTIFICATE OF OPTION FOR A TREASURER'S DEED, AS DESCRIBED IN16
SECTION 39-11.5-301 (5).17
39-11.5-502. Form of treasurer's deed.18
THE TREASURER 'S DEED EXECUTED BY A TREASURER AFTER A19
PUBLIC AUCTION MAY BE IN SUBSTANTIALLY THE FOLLOWING FORM:20
THE FOLLOWING DESCRIBED REAL PROPERTY IS THE SUBJECT OF21
THIS TREASURER'S DEED:22
TREASURER'S DEED NUMBER: ____________23
LEGAL DESCRIPTION:24
ALSO KNOWN BY STREET ADDRESS AS:25
ASSESSOR SCHEDULE/ACCOUNT NO: ________________26
ORIGINAL ASSESSED OWNER: _____________________27
144-99-
THE TAXES ASSESSED UPON THIS PROPERTY FOR THE YEARS 1
- REMAINED DUE AND UNPAID AT THE DATE OF THE PUBLIC2
TAX LIEN SALE ("SALE");3
THE __________ COUNTY TREASURER, BY VIRTUE OF THE4
AUTHORITY VESTED IN THEM BY LAW, CONDUCTED THE TAX LIEN5
SALE ON _____________(MONTH, DAY, YEAR) IN SUBSTANTIAL6
CONFORMITY WITH STATUTORY REQUIREMENTS;7
A TAX LIEN CERTIFICATE OF PURCHASE WAS ISSUED8
TO_______________, ("LAWFUL HOLDER") FOR THIS PROPERTY9
FOR THE PAYMENT OF THE TAXES, DELINQUENT INTEREST, AND10
COSTS THEN DUE AND REMAINING UNPAID;11
MORE THAN THREE YEARS HAVE ELAPSED SINCE THE DATE OF12
THE TAX LIEN SALE, THE PROPERTY OWNER'S STATUTORY13
REDEMPTION PERIOD HAS EXPIRED, AND THE PROPERTY HAS NOT14
BEEN REDEEMED;15
THE LAWFUL HOLDER FILED AN APPLICATION FOR TREASURER'S16
DEED FOR THE ABOVE-DESCRIBED PROPERTY ON17
_______________ (MONTH, DAY, YEAR). THE APPLICATION WAS18
RECORDED ON ________________ (MONTH, DAY, YEAR), IN THE19
REAL ESTATE RECORDS OF _____________ COUNTY, COLORADO20
AT RECEPTION NO. _________________;21
THE TREASURER PROVIDED NOTICE OF THE PUBLIC AUCTION AS22
REQUIRED BY LAW AND THEN PROCEEDED TO HOLD A PUBLIC23
AUCTION ON ___________________ (MONTH, DAY, YEAR). AT24
THE PUBLIC AUCTION, ________________________25
("PURCHASER"), WHOSE ADDRESS IS ___________________,26
COUNTY OF _____________, STATE OF ______________, BID27
144-100-
THE SUM OF $___________ FOR SAID PROPERTY. BEING THE1
PERSON WHO SUBMITTED THE WINNING BID AT THE PUBLIC2
AUCTION AND WHO TIMELY SUBMITTED PROPER FUNDS, THE3
TREASURER AWARDED A CERTIFICATE OF OPTION FOR A4
TREASURER'S DEED TO THE PURCHASER;5
THE LAWFUL HOLDER SUBSEQUENTLY REPURCHASED THE6
CERTIFICATE OF OPTION FOR A TREASURER'S DEED BY PAYING TO7
THE TREASURER THE AMOUNT THE PURCHASER PAID AT THE8
PUBLIC AUCTION, WITH INTEREST FROM THE DATE OF SALE,9
ALONG WITH ALL APPLICABLE FEES OR COSTS. THE REPURCHASE10
WAS MADE ON_______________ (MONTH, DAY, YEAR) AND,11
AFTER THE REPURCHASE OF THE ABOVE-DESCRIBED PROPERTY,12
THE LAWFUL HOLDER IS ENTITLED TO A TREASURER'S DEED; OR13
ON ________________(MONTH, DAY,14
YEAR),_________________("PURCHASER") ASSIGNED THE15
CERTIFICATE OF OPTION FOR A TREASURER'S DEED ON THE16
PROPERTY, ALONG WITH ALL RIGHTS, TITLE, AND INTEREST, TO17
________________("ASSIGNEE") LOCATED18
_________________________ (ASSIGNEE MAILING ADDRESS).19
THEN, ________________(MONTH, DAY, YEAR),20
______________(ASSIGNEE), ASSIGNED THE SAME CERTIFICATE21
OF OPTION FOR A TREASURER'S DEED AND ALL ASSOCIATED22
RIGHTS, TITLE, AND INTEREST TO __________________(SECOND23
ASSIGNEE), LOCATED AT24
_________________________________ (SECOND ASSIGNEE25
MAILING ADDRESS), IF APPLICABLE.26
ALL STATUTORY PROVISIONS PRESCRIBING THE PREREQUISITES27
144-101-
TO OBTAINING A TREASURER'S DEED HAVE BEEN FULFILLED AT1
THIS TIME.2
NOW, THEREFORE, IN CONSIDERATION OF THE ABOVE, I,3
_____________________, TREASURER OF __________ COUNTY4
CONVEY TO ____________________________ (NAME OR5
PURCHASER, LAWFUL HOLDER, OR ASSIGNEE) WHOSE ADDRESS IS6
___________________, COUNTY OF _____________, STATE OF7
____________ ALL RIGHT, TITLE, AND INTEREST IN THE8
PROPERTY, SUBJECT TO ANY ENCUMBRANCES AND RESTRICTIONS9
OF RECORD.10
EXECUTED ON:___________________11
_____________________, TREASURER OF __________ COUNTY,12
STATE OF COLORADO13
(SEAL)14
____________________________________________(SIGNAT15
URE)16
BY:17
WHEN RECORDED, RETURN TO COUNTY TREASURER18
39-11.5-503. Treasurer's deed as evidence of compliance.19
A TREASURER 'S DEED EXECUTED BY A TREASURER OR OTHER20
OFFICIAL PURSUANT TO THIS ARTICLE 11.5 IS PRIMA FACIE EVIDENCE OF21
COMPLIANCE WITH ALL STATUTORY REQUIREMENTS FOR THE PUBLIC22
AUCTION AND EXECUTION OF THE TREASURER 'S DEED AND EVIDENCE OF23
THE TRUTH OF THE RECITALS CONTAINED IN THE TREASURER'S DEED.24
39-11.5-504. Effect of treasurer's deed on certain classes of25
persons.26
(1) ALL EXECUTED CERTIFICATES OF PURCHASE BY A TREASURER27
144-102-
MAY BE REQUESTED TO HAVE A TREASURER 'S DEED IN THE MANNER1
PROVIDED BY SECTION 39-11.5-102, NOTWITHSTANDING THE FACT THAT2
PROPERTY MAY BE OWNED OR CONSIST OF THE ESTATE OF A DECEASED3
PERSON, A MENTALLY INCOMPETENT PERSON , OR AN INCAPACITATED4
PERSON AND NOTWITHSTANDING THE DEATH, MENTAL INCOMPETENCY, OR5
INCAPACITY OF ONE OR MORE OF THE OWNERS OF THE PROPERTY COVERED6
BY THE CERTIFICATE OF PURCHASE.7
(2) ANY SUCH TREASURER 'S DEED PROCESS IS GOOD AGAINST A8
MENTALLY INCOMPETENT OR AN INCAPACITATED PERSON AND AGAINST9
THE HEIRS-AT-LAW, LEGATEES, DEVISEES, CREDITORS, CONSERVATORS ,10
GUARDIANS , PERSONAL REPRESENTATIVES , EXECUTORS , AND11
ADMINISTRATORS OF ANY DECEDENT OR MENTALLY INCOMPETENT OR12
INCAPACITATED PERSON AND ALL PERSONS CLAIMING BY , THROUGH, OR13
UNDER THE DECEDENT OR MENTALLY INCOMPETENT OR INCAPACITATED14
PERSON. THE TREASURER SHALL GIVE NOTICE OF SUCH TREASURER'S DEED15
PROCEEDINGS, AS PROVIDED BY LAW , TO THE PROPERTY OWNER AT THE16
ADDRESS, AS THOUGH LIVING AND MENTALLY COMPETENT , TO ALL17
PERSONS HAVING INTERESTS THEN OF RECORD , AND TO THE LESSEE OR18
LESSEES OF THE PREMISES AS PROVIDED IN SECTION 39-11.5-104 (4). THE19
TREASURER SHALL NOT BE REQUIRED TO GIVE NOTICE OF SUCH20
TREASURER'S DEED PROCEEDINGS TO ANY HEIR -AT-LAW, LEGATEE ,21
DEVISEE , CREDITOR , CONSERVATOR , GUARDIAN , PERSONAL22
REPRESENTATIVE, EXECUTOR, OR ADMINISTRATOR OF ANY DECEDENT OR23
MENTALLY INCOMPETENT OR INCAPACITATED PERSON OR TO ANY PERSON24
CLAIMING BY , THROUGH , OR UNDER ANY DECEDENT OR MENTALLY25
INCOMPETENT OR INCAPACITATED PERSON UNLESS THE CLAIM OR26
INTEREST OF THE PERSON THEN APPEARS ON RECORD.27
144-103-
(3) THE INTEREST AND CLAIM IN AND TO THE REAL ESTATE OF ALL1
MENTALLY INCOMPETENT OR INCAPACITATED PERSONS AND OF ALL2
PERSONS CLAIMING BY , THROUGH , OR UNDER ANY MENTALLY3
INCOMPETENT OR INCAPACITATED PERSON , OR DECEDENT , INCLUDING4
MINORS AND INCAPACITATED PERSONS, IS TERMINATED AND CONCLUDED5
BY THE TREASURER 'S DEED PROCESS UNLESS THEY REDEEM FROM THE6
TREASURER WITHIN THE TIME PRESCRIBED BY LAW.7
39-11.5-505. Omitted party - definitions.8
(1) A S USED IN THIS SECTION , "OMITTED PARTY " MEANS ANY9
PERSON WHO , PRIOR TO THE RECORDING OF AN APPLICATION FOR10
TREASURER'S DEED FOR A PROPERTY , HAS EITHER ACQUIRED A RECORD11
INTEREST IN THE PROPERTY OR HAS OBTAINED A VALID POSSESSORY12
INTEREST IN AND IS IN ACTUAL POSSESSION OF THE PROPERTY , WHICH13
INTEREST IS JUNIOR TO THE CERTIFICATE OF PURCHASE AND WOULD14
OTHERWISE BE EXTINGUISHED BY THE TREASURER'S DEED.15
(2) (a) THE INTEREST OF AN OMITTED PARTY IN PROPERTY THAT IS16
THE SUBJECT OF A TREASURER 'S DEED PROCESS MAY BE TERMINATED IF17
THE OMITTED PARTY, OR ANYONE CLAIMING BY, THROUGH, OR UNDER AN18
OMITTED PARTY, IN A CIVIL ACTION COMMENCED AT ANY TIME AFTER A19
PUBLIC AUCTION, BY ANY INTERESTED PERSON, AS DEFINED IN SUBSECTION20
(2)(c) OF THIS SECTION, BY AN OMITTED PARTY, OR BY ANYONE CLAIMING21
BY, THROUGH , OR UNDER AN OMITTED PARTY , IS AFFORDED RIGHTS TO22
CLAIM OVERBID MONEY UPON SUCH TERMS THAT THE COURT MAY DEEM23
EQUITABLE UNDER THE CIRCUMSTANCES , WHICH TERMS SHALL NOT ,24
HOWEVER, BE MORE FAVORABLE THAN THE PERSON'S STATUTORY RIGHTS.25
THE COURT SHALL GIVE FULL CONSIDERATION TO WHETHER THE OMITTED26
PARTY OR ANYONE CLAIMING BY , THROUGH , OR UNDER AN OMITTED27
144-104-
PARTY WAS GIVEN OR HAD ACTUAL NOTICE OR KNOWLEDGE OF THE1
TREASURER'S DEED PROCESS AND WAS GIVEN AN OPPORTUNITY TO2
EXERCISE STATUTORY RIGHTS TO CLAIM OVERBID MONEY.3
(b) FOR PURPOSES OF THIS SECTION, THE LIEN THAT IS THE SUBJECT4
OF THE PUBLIC AUCTION SHALL NOT BE EXTINGUISHED BY MERGER WITH5
THE TITLE TO THE PROPERTY ACQUIRED PURSUANT TO SECTION6
39-11.5-501 UNTIL THE INTEREST OF ANY OMITTED PARTY HAS BEEN7
AFFIRMED PURSUANT TO SUBSECTION (3) OF THIS SECTION OR HAS BEEN8
TERMINATED AS PROVIDED IN SUBSECTION (2)(a) OF THIS SECTION OR BY9
OPERATION OF LAW . AN OMITTED PARTY , OR ANYONE CLAIMING BY ,10
THROUGH, OR UNDER AN OMITTED PARTY, CANNOT EXTINGUISH THE LIEN11
THAT IS SUBJECT TO THE PUBLIC AUCTION BY ENFORCEMENT OF THE LIEN12
OF THE OMITTED PARTY.13
(c) A S USED IN THIS SECTION , "INTERESTED PERSON " MEANS A14
LAWFUL HOLDER OF A CERTIFICATE OF PURCHASE , A HOLDER OF A15
CERTIFICATE OF OPTION FOR A TREASURER 'S DEED OR CERTIFICATE OF16
REPURCHASE ISSUED PURSUANT TO SECTION 39-11.5-401 OR 39-11.5-402,17
A PROPERTY OWNER PURSUANT TO SECTION 39-11.5-501, OR A PERSON18
CLAIMING AN INTEREST IN THE PROPERTY BY, THROUGH, OR UNDER SUCH19
LAWFUL HOLDER OR PROPERTY OWNER.20
(d) AN OMITTED PARTY, OR ANYONE CLAIMING BY, THROUGH, OR21
UNDER AN OMITTED PARTY , ONLY HAS A REMEDY TO CLAIM OVERBID22
MONEY AS SET FORTH IN THIS SUBSECTION (2). AN INTERESTED PERSON IS23
NOT ABLE TO EXTINGUISH AN OMITTED PARTY'S INTEREST EXCEPT AS SET24
FORTH IN THIS SUBSECTION (2) OR BY WRITTEN WAIVER OR AGREEMENT25
SIGNED BY THE OMITTED PARTY OR ANYONE CLAIMING BY, THROUGH, OR26
UNDER AN OMITTED PARTY.27
144-105-
(3) IF AN INTERESTED PERSON FILES WITH A TREASURER AT ANY1
TIME AFTER A PUBLIC AUCTION A DOCUMENT AFFIRMING AN OMITTED2
PARTY'S INTEREST IN A PROPERTY, SUBJECT TO THE TERMS, CONDITIONS,3
AND PROVISIONS OF THE RECORDED INSTRUMENT FROM WHICH THE4
OMITTED PARTY'S INTEREST IS DERIVED, OR IN THE CASE OF AN OMITTED5
PARTY THAT IS A LESSEE, SUBJECT TO THE TERMS AND CONDITIONS OF THE6
LEASE, WHETHER WRITTEN OR ORAL , THE INTEREST OF THE OMITTED7
PARTY IN THE PROPERTY SHALL NOT BE AFFECTED BY THE PUBLIC8
AUCTION, AND THE OMITTED PARTY SHALL HAVE NO CLAIM TO ANY9
OVERBID MONEY.10
PART 611
CURATIVE PROVISIONS12
39-11.5-601. Curative provisions. 13
(1) IF A TREASURER FAILS TO COMPLY WITH ANY OF THE NOTICE14
DEADLINES SET FORTH IN THIS ARTICLE 11.5, UNLESS THE PUBLIC AUCTION15
HAS ALREADY BEEN WITHDRAWN BY THE LAWFUL HOLDER OR THEIR16
ATTORNEY, FOLLOWING WRITTEN NOTICE TO THE LAWFUL HOLDER OR17
THEIR ATTORNEY, THE TREASURER MAY RERECORD THE APPLICATION FOR18
TREASURER'S DEED , AND THE TREASURER SHALL THEREAFTER COMPLY19
WITH ALL THE NOTICE DEADLINES FROM THE LAST RECORDING DATE AS20
SET FORTH ON THE RERECORDED APPLICATION FOR TREASURER'S DEED AS21
THOUGH THE TREASURER 'S DEED PROCESS HAD BEEN COMMENCED ON22
THAT DATE.23
(2) IN THE EVENT OF AN ERROR CONTAINED IN ANY CERTIFICATE24
OF OPTION FOR A TREASURER 'S DEED , CERTIFICATE OF REPURCHASE ,25
TREASURER'S DEED, OR OTHER RECORDED DOCUMENT PREPARED BY THE26
OFFICE OF THE TREASURER, THE TREASURER MAY CORRECT SUCH ERROR27
144-106-
BY EXECUTING AND RECORDING A SCRIVENER'S ERROR AFFIDAVIT AS SET1
FORTH IN SECTION 38-35-109 (5).2
39-11.5-602. Interaction with other law.3
NOTWITHSTANDING ANY LAW TO THE CONTRARY , ON OR AFTER4
JUNE 1, 2026, A PURCHASER , LAWFUL HOLDER , OR TREASURER SHALL5
FOLLOW THE PROCEDURES ESTABLISHED IN THIS ARTICLE 11.5 AND SHALL6
NOT FOLLOW THE PROCEDURES ESTABLISHED IN ARTICLE 11 OF THIS TITLE7
39 CONCERNING THE ISSUANCE OF A DEED. NOTWITHSTANDING ANY LAW8
TO THE CONTRARY, ON OR AFTER JUNE 1, 2026, A TREASURER SHALL NOT9
ISSUE A DEED PURSUANT TO ARTICLE 11 OF THIS TITLE 39.10
SECTION 54. Effective date. This act takes effect June 1, 2026.11
SECTION 55. Applicability. (1) This act applies to any fee12
imposed, assessed, or collected by a county treasurer on or after June 1,13
2026.14
(2) The reenacted and amended article 11.5 of title 39, Colorado15
Revised Statutes, as set forth in this act, applies to any treasurer's deed16
issued on or after June 1, 2026, regardless of the date of the tax lien sale,17
application for treasurer's deed, or commencement of any related18
proceeding.19
SECTION 56. Safety clause. The general assembly finds,20
determines, and declares that this act is necessary for the immediate21
preservation of the public peace, health, or safety or for appropriations for22
the support and maintenance of the departments of the state and state23
institutions.24
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