C.R.S. § 39-11-120: Certificate of purchase - application for tax lien for treasurer's deed - lost or wrongfully withheld - county held.

(1) and (2) (Deleted by amendment, L. 2026.)

(3) Whenever any certificate given by the treasurer for a tax lien on any property sold for delinquent taxes is lost or wrongfully withheld from the rightful owner thereof and the property has not been redeemed, the board of county commissioners may receive evidence of the loss or wrongful detention and, upon satisfactory proof of such fact, may cause a certificate of such proof and finding, properly attested by the county clerk and recorder under the seal of the county, to be delivered to the rightful claimant, and the county clerk and recorder shall duly make a record thereof in the recorded proceedings of the board.

(4) Whenever any tax lien on any property is bid in by or for the county, city, town, or city and county at any tax lien sale, and a certificate of purchase is made to the county, city, town, or city and county therefor, the treasurer of the county, city, town, or city and county may sell, assign, and deliver the certificate to any person who desires to purchase the same upon payment to the treasurer of the amount for which said tax lien was bid in by the county, city, town, or city and county with interest and costs accrued thereon from the date of sale, together with a fee for making such assignment, as provided in section 30-1-102, and the taxes assessed thereon since the date of the tax lien sale or, in the case of a county, city, town, or city and county, for the sum as the board of county commissioners or other board authorized to perform the duties of a board of county commissioners at any regular or special meeting may decide and authorize by order duly entered in the recorded proceedings of the board.