{"data":{"id":"us-co/c.r.s.-39-11-114","jurisdiction":"us-co","citation":"C.R.S. § 39-11-114","heading":"Record of sales of tax liens on property.","body":"(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:\n\n(a) The date of sale;\n\n(b) A description of the property on which the tax liens are subject to sale;\n\n(c) The name of the owner thereof, if known;\n\n(d) The name of the purchaser;\n\n(e) The total amount of taxes, delinquent interest, and costs at time of sale;\n\n(f) Columns for amount of subsequent taxes paid by the purchaser and the date of payment;\n\n(g) To whom assigned and the date of assignment;\n\n(h) to (j) Repealed.\n\n(2) The treasurer shall also note in the tax list, opposite the description of the property for which a tax lien is sold, the fact and date of the tax lien sale.\n\n(3) Repealed.","path":["Title 39 - Taxation","Article 11 - Sale of Tax Liens"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"542d16869fed5c070159424846803cd041fa210d7c7dc8f171de64656d620401","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-11-113","next":"us-co/c.r.s.-39-11-115"},"notice":"GroundRules: Original legal text. Not legal advice."}