C.R.S. § 39-10-111.5: Mobile homes - tax lien sale - redemption - public auction.

(1) This section applies to the collection of delinquent taxes on mobile homes for which a certificate of title has been issued pursuant to part 1 of article 29 of title 38 and that does not have a certificate of permanent location pursuant to section 38-29-202. For purposes of this section, "mobile home" includes a manufactured home.

(2) (a) Commencing on and after July 1, 2026, any time after the first day of October, the treasurer may enforce collection of delinquent taxes on mobile homes by distraining, seizing, selling, or striking off to the county pursuant to subsection (6)(e) a tax lien on the mobile home.

(b) Repealed.

(c) The treasurer receiving such certificate shall proceed to sell or strike off to the county a tax lien on such mobile home in accordance with this section and in the same manner as if it were originally taxed in the treasurer's county. The treasurer shall remit the net proceeds, after payment of any sheriff's fees and other costs of the tax lien sale, to the treasurer who certified the delinquency for distribution in accordance with this section.

(2.5) Repealed.

(3) Whenever a mobile home is subject to a tax lien sale, the treasurer, the treasurer's deputy, or an authorized agent of the treasurer shall send to the owner of the mobile home, at the owner's last-known address, or to the occupant of the mobile home, if different from the owner, and to any lienholder of record, a statement of the amount of the owner's delinquency and notice that if the delinquency is not paid by the date specified in the notice, which shall not be less than sixty calendar days from the date of mailing of the notice, the treasurer will advertise and sell a tax lien on the mobile home at a public auction or the county's annual tax lien sale or will strike off a tax lien on the mobile home to the county on the date specified in the notice. A statement sent to the owner of the mobile home pursuant to this subsection (3) must comply with the requirements of section 39-11-102.

(4) The treasurer may, at their discretion, sell tax liens on mobile homes, may strike off to the county the tax liens by making them county-held, or may determine the taxes to be uncollectible and recommend cancellation by the board of county commissioners in accordance with section 39-10-114 (2)(a). If a tax lien on a mobile home will be sold, the sale shall be in accordance with article 11 of this title 39. The treasurer shall issue a certificate of purchase as provided in section 39-11-117 to the purchaser of a tax lien on a mobile home or to the county if the tax lien on a mobile home is county-held.

(5) Redemptions of mobile homes that are subject to tax liens pursuant to subsection (4) of this section must be in accordance with subsection (6) of this section and articles 11.5 and 12 of this title 39.

(6) (a) (I) Except as provided in subsection (6)(a)(II) of this section, a mobile home owner has the exclusive right to redeem a mobile home that is subject to a tax lien at any time within three years from the date of the tax lien sale upon payment to the treasurer of the amount of taxes, delinquent interest, fees, and costs for which the tax lien on the mobile home was sold, interest on such amount from the date of the sale at the rate that is determined pursuant to section 39-12-103 (3), and all taxes due and payable on the mobile home subsequent to the tax lien sale. At any time within three years from the date of the tax lien sale, a mobile home owner may redeem a mobile home that is subject to the tax lien at any time before the execution of a certificate of ownership pursuant to subsection (6)(c) of this section by making payment in accordance with this subsection (6)(a)(I). The county may, in its discretion, reduce the amount of costs required to be paid by the mobile home owner for the sale of a county-held tax lien to redeem the mobile home pursuant to this subsection (6)(a)(I).

(II) An individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the owner's mobile home is issued has the right to redeem the mobile home at any time within nine years from the date of issuance of the certificate of ownership in accordance with section 39-12-104.

(b) Upon redemption pursuant to subsection (6)(a) of this section, the treasurer shall issue a certificate of redemption and disburse the redemption money including to the purchaser or lawful holder of the certificate of purchase, if applicable, in accordance with article 12 of this title 39.

(c) If the owner has not exercised the right of redemption pursuant to subsection (6)(a) of this section, at any time at least three years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply to the treasurer for a certificate of ownership for the mobile home. Upon receipt of an application, the treasurer shall notify the owner of the mobile home and any lienholder of record by personal delivery or by mail to the person's last-known address, that an application for public auction of a certificate of option for treasurer's certificate of ownership has been received and that, following public auction, the winning bidder may be issued a treasurer's certificate of ownership for the mobile home, unless payment is made for redemption. The treasurer shall conduct a public auction of a certificate of option for treasurer's certificate of ownership consistent with the provisions for public auction, including overbid, of a certificate of option for treasurer's deed in article 11.5 of this title 39.

(d) The treasurer shall disburse any surplus proceeds resulting from the public auction deemed overbid proceeds, as defined in section 39-11.5-112, to the persons entitled to receive them in accordance with statute.

(e) (I) (A) If a mobile home that is subject to a tax lien or stricken off to the county pursuant to this section is located on real property that is not owned by the owner of the mobile home, the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all statutory fees, costs, and expenses incurred by the treasurer in connection to the tax lien sale process; except that an owner of a mobile home park, as defined in section 38-12-201.5 (6), does not have a right of first refusal as described in this subsection (6)(e) unless the owner of the mobile home park is an association of mobile home owners.

(B) For purposes of this subsection (6)(e), "underlying landowner" means the owner of the real property upon which the mobile home is located.

(II) No more than thirty calendar days but not less than ten calendar days prior to the date of the tax lien sale provided for in subsection (3) of this section, the treasurer shall send notice by mail to the underlying landowner at the address shown in the records of the county assessor or treasurer, including, at a minimum:

(A) The amount of delinquent taxes, fees, costs, and expenses due in connection with the mobile home;

(B) The time, date, and place of the tax lien sale; and

(C) The underlying landowner's right of first refusal under subsection (6)(e)(I) of this section.

(III) An underlying landowner may exercise the landowner's right of first refusal by paying to the treasurer the full amount described in the subsection (6)(e)(II)(A) of this section no later than two business days prior to the date of the tax lien sale.

(IV) If an underlying landowner exercises their right of first refusal pursuant to subsection (6)(e)(III) of this section the treasurer shall:

(A) Cancel the tax lien sale;

(B) Issue to the underlying landowner evidence of payment and satisfaction of the delinquent taxes and costs; and

(C) Issue a certificate of purchase to the underlying landowner pursuant to section 39-11-117, evidencing satisfaction of the delinquent taxes and costs.

(V) If an underlying landowner does not exercise their right of first refusal, the treasurer shall proceed with the tax lien sale or county strike off as otherwise provided in this section.

(VI) This subsection (6)(e) does not create a right of first refusal for any person other than the underlying landowner and does not affect the rights of secured parties or lienholders, if any, except as expressly provided in this section.

(f) (I) If the treasurer does not issue a certificate of purchase for a tax lien on a mobile home pursuant to subsection (4) of this section, or if the purchaser or lawful holder of a certificate of purchase or the owner of the mobile home is unable to obtain a certificate of title pursuant to section 42-6-117 due to the lack of proof of ownership or failure to satisfy bonding requirements, the treasurer may declare the tax lien stricken off to the county.

(II) Except as provided in subsection (6)(f)(IV) of this section, when a tax lien is stricken off to the county pursuant to this subsection (6)(f), the most recent mobile home owner may redeem the mobile home after one year but no later than three years from the date of strike off by paying the amount of delinquent taxes, interest, fees, and costs.

(III) If the owner does not redeem the mobile home within the three-year redemption period and after notice to the last-known owner and any lienholder of record in accordance with section 39-10-109 and providing an opportunity to be heard, the treasurer or county assessor may declare the mobile home abandoned for purposes of this section. Upon this declaration, the assessor may remove the mobile home from the county tax roll and the treasurer may authorize the underlying landowner or the county to remove and dispose of the mobile home in accordance with county abandoned property procedures.

(IV) (A) If an occupant of a mobile home establishes proof of ownership, but their ownership is not of record, then the redemption period for the most recent mobile home owner is the one-year period provided by law. If the mobile home has not been redeemed, the treasurer may issue the occupant a certificate of ownership for the mobile home. The certificate of ownership constitutes sufficient evidence of ownership for purposes of obtaining a certificate of title pursuant to section 42-6-117, without a requirement for additional public notice or a public auction process. A certificate of ownership issued to an occupant has the same legal effect as a title issued pursuant to section 39-11.5.-115. The treasurer may collect a fee as authorized by section 42-4-510 (2)(a).

(B) For purposes of this subsection (6)(f), "occupant" means a person residing in a mobile home as their primary residence as established by at least two documents, including a current utility bill for service to the mobile home in the occupant's name; a current government-issued identification document listing the mobile home as physical address; a current lease, lot rental agreement, or written permission from the underlying landowner; official mail to the occupant at the mobile home address; or, a sworn affidavit of occupancy signed under penalty of perjury.

(C) A person who fails to establish that they are the occupant of the mobile home in accordance with the requirements of subsection (6)(f)(IV)(B) of this section may not assert any right as an occupant pursuant to this subsection (6)(f).

(7) Repealed.