C.R.S. § 39-11-114: Record of sales of tax liens on property.
Where this section sits in the code
- Title 39 - Taxation
- Article 11 - Sale of Tax Liens
(1) The treasurer shall make a correct record of all sales of tax liens on property for delinquent taxes in a well-bound book or other permanent record to be kept by the treasurer for that purpose. Said book must contain:
(a) The date of sale;
(b) A description of the property on which the tax liens are subject to sale;
(c) The name of the owner thereof, if known;
(d) The name of the purchaser;
(e) The total amount of taxes, delinquent interest, and costs at time of sale;
(f) Columns for amount of subsequent taxes paid by the purchaser and the date of payment;
(g) To whom assigned and the date of assignment;
(h) to (j) Repealed.
(2) The treasurer shall also note in the tax list, opposite the description of the property for which a tax lien is sold, the fact and date of the tax lien sale.
(3) Repealed.
Collected 2026-09-14T18:37:45Z. Source file · JSON