Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-11-112
Erroneous name or assessment in wrong county - effect
# (1)
When tax liens on any lands or town lots are offered for sale for any delinquent taxes, it shall not be necessary to sell the same as the property of any person. No sale of any tax lien on any land or town lots for delinquent taxes shall be considered invalid because charged on the roll in any other name than that of the rightful owner, or charged as unknown; but the tax lien and such land or lots in other respects shall be sufficiently described on the tax roll to identify the same, and the taxes for such land or lots shall be due and unpaid at the time of such sale.
# (2)
When any land lying in one county is erroneously taxed and a tax lien on such land is sold for delinquent taxes in another county, the county so erroneously taxing and selling a tax lien on such land for delinquent taxes shall be liable to the owner of such land for any expense or damage caused to such owner by such erroneous sale. Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, effective July 1.
Amendment history
L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, effective July 1.
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