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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-11-100.3: Definitions.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. 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

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