Colo. Rev. Stat. » Title 38
Colorado Revised Statutes

Colo. Rev. Stat. § 38-41-110 (2026)

Payment of delinquent taxes by owner of less than whole property

✓ current as of July 2026
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The owner of not less than one-tenth undivided interest in real property which he has owned not less than one year may pay and the county treasurer shall receive from him all delinquent taxes due upon the entire or any other fractional interests therein by redemption from prior or subsequent tax sales or by payment of any taxes which are delinquent, or otherwise, and if at the time of such payment he records with the county clerk and recorder a statement describing the property and showing the payment of such taxes under this article, he shall be subrogated to the first and prior lien of the state of Colorado for such taxes and may foreclose such lien at any time after four years from the date when any part of the taxes so paid first became delinquent, in the same manner and with like remedies as a first mortgage; or he shall be entitled to have any such payment allowed as a setoff in any accounting with any other person interested in such property, whether under the provisions of article 44 of title 34, C.R.S., or otherwise. The owner of any other fractional interest may at any time prior to foreclosure pay to the treasurer his pro rata share of such payments, with interest and recording fees which shall be repaid to the lien claimant and for which a redemption certificate shall issue, which, when recorded, shall release such interest from such lien.

Source: L. 27: p. 602, § 38. L. 33: p. 796, § 1. CSA: C. 40, § 145. CRS 53: § 118-7-10. C.R.S. 1963: § 118-7-10.

Notes of Decisions
Cited in 1 case, 1995–1995 · leading case: Notch Mountain Corp. v. Elliott, 898 P.2d 550 (Colo. 1995).
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Notch Mountain Corp. v. Elliott, 898 P.2d 550 (Colo. 1995). · cites it 3× “(1994) which provides for the sale of tax liens on severed mineral interests, and section 38-41-110,16A C.R.S. (1982), which provides for payment of delinquent taxes by an owner of less than the whole property.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.