Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-11-108
Manner of conducting public auction - definitions
# (1)
On the day designated in the notice of sale, the treasurer shall commence the public auction of the tax liens on those lands and town lots on which the taxes, interest, and fees have not been paid and shall continue the same from day to day, Saturdays and Sundays excepted, until the tax liens on each parcel are sold. Where two or more lots or tracts of land are valued and assessed as one parcel, the treasurer shall sell a single tax lien on such land or tract. The public auction shall be held at the treasurer's office or at another location in the county designated by the treasurer, and all lands and town lots offered at the public auction on the same date of sale shall be offered for public auction at the same location; except that the public auction may be conducted by means of the internet or other electronic medium.
# (2)
A public auction conducted by means of the internet or other electronic medium to sell lands and town lots under this article shall allow members of the public to submit bids by computer and permit the treasurer to accept bids for as long as the treasurer deems necessary. The county and its employees acting in their official capacity in preparing, conducting, and executing a sale of lands and town lots under this article are not liable for the failure of a device that prevents a person from participating in a sale under this article. As used in this subsection (2), device includes, but is not limited to, computer hardware, a computer network, a computer software application, and an internet website.
# (3)
If there is no bid for any tax lien offered, the offering of such tax lien shall remain open until all the tax liens are offered for sale and the sale is ended or until the treasurer is satisfied that no more sales can be effected, whereupon it is the treasurer's duty to strike off to the county, city, town, or city and county the tax liens on those lands and town lots remaining unsold, for the amount of such taxes, delinquent interest, and fees thereon. When the treasurer strikes off a tax lien on any tract of land or town lot, the treasurer shall issue to the county, city, town, or city and county a certificate of purchase. No taxes levied against any lands for which a county has purchased a tax lien under the provisions of this section shall be payable until the same have been derived by the county from the sale of a tax lien on such lands or from the redemption of such lands. Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-8. L. 85: Entire section amended, p. 1235, § 4, effective July 1. L. 92: Entire section amended, p. 2230, § 18, effective April 9. L. 2005: Entire section amended, p. 1236, § 5, effective June 3.
Amendment history
L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-8. L. 85: Entire section amended, p. 1235, § 4, effective July 1. L. 92: Entire section amended, p. 2230, § 18, effective April 9. L. 2005: Entire section amended, p. 1236, § 5, effective June 3.
Source: view the official text
In this article (40 sections)
- 39-11-100.3 · Definitions
- 39-11-101 · Notice to delinquent owner
- 39-11-102 · Treasurer to publish and post notice
- 39-11-103 · Treasurer to make affidavit of posting
- 39-11-104 · Publisher's affidavit - form
- 39-11-105 · Selection of newspaper publishing notice
- 39-11-106 · Advertising and auction fees
- 39-11-107 · Erroneous assessments - abatement
- 39-11-108 · Manner of conducting public auction - definitions
- 39-11-109 · Time of public auction
- 39-11-110 · When public auction can be held
- 39-11-111 · Method of payment
- 39-11-112 · Erroneous name or assessment in wrong county - effect
- 39-11-113 · Abbreviations, letters, and figures may be used
- 39-11-114 · Record of sales of tax liens on real estate and mobile homes
- 39-11-115 · To whom tax lien shall be sold
- 39-11-116 · Procedure when purchaser fails to pay
- 39-11-117 · Certificate of purchase
- 39-11-118 · Certificate of purchase assignable
- 39-11-119 · Subsequent payment by holder
- 39-11-120 · Presentation of certificates for deed
- 39-11-121 · Municipalities, prior sales validated
- 39-11-122 · Transfer of certificates by counties
- 39-11-123 · Transfer of certificates - irrigation or drainage district…
- 39-11-124 · Counties, prior sales validated
- 39-11-125 · Disposal of certificates by districts
- 39-11-126 · Agreement with county commissioners
- 39-11-127 · Irrigation or drainage districts, prior sales validated
- 39-11-128 · Condition precedent to deed - notice
- 39-11-129 · Tax deed - issuance, execution, requirements
- 39-11-130 · Fees included in redemption money
- 39-11-131 · Notice of application for deed
- 39-11-133 · Suit to quiet title
- 39-11-134 · Defects in tax deed, effect
- 39-11-135 · Form of tax deed
- 39-11-136 · Treasurer to execute deed - effect
- 39-11-137 · Validation of acknowledgments of tax deeds
- 39-11-138 · When successor of treasurer shall act
- 39-11-139 · Posting list of tax sale certificates and tax deeds
- 39-11-140 · Tax deed recorded - entry