C.R.S. § 39-11-100.3: Definitions.
Where this section sits in the code
- Title 39 - Taxation
- Article 11 - Sale of Tax Liens
As used in this article, unless the context otherwise requires:
(1) "Date of sale" means the date on which a tax lien sale ends.
(2) "Electronic funds transfer" means a transfer of funds initiated by using electronic means, including automated clearing house, credit or debit card, or wire transfer. "Electronic funds transfer" does not include a transaction originated by check, draft, or similar paper instrument.
(2.5) "Immediate family" means a spouse, parent, grandparent, child, grandchild, or sibling of an individual and includes a spouse of any immediate family member.
(2.7) "Investor" means an individual, business entity, trust, or other entity that may purchase a tax lien on property at a tax lien sale.
(3) "Negotiable paper" means a bank check, draft, express or post office money order, or cashier's checks approved by the treasurer.
(4) "Property" or "properties" means lands or town lots that may be subject to a tax lien, including real property, manufactured homes, mobile homes, modular homes, tiny homes, or severed minerals or mining claims.
(5) "Tax lien sale" or "sale" means a public sale conducted by the county treasurer pursuant to this article 11 at which a tax lien for delinquent property taxes is sold and a certificate of purchase is issued to the successful bidder.
Collected 2026-09-14T18:37:45Z. Source file · JSON