The treasurer shall make a list of all lands and
town lots the tax liens on which are subject to sale, describing such land and town lots as the
same are described on the tax roll. Except as otherwise provided in section 39-2-117 (1)(a), no
later than September 1 of each year, the treasurer shall send a notice by mail, at the person's last-
known address, to each person by whom taxes for the previous year are known to be due and
unpaid. The notice shall indicate the amount of the person's delinquency and state that if the
amount of the delinquency is not paid by the date specified in the notice, which shall not be less
than fifteen days from the date of mailing of the notice, the treasurer will advertise and sell a tax
lien on the person's property on the date specified in the notice at public auction for the
delinquent taxes, interest, and applicable fees. If such list is not made until after September 1, the
sale held thereunder shall not be void by reason thereof.
Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-1. L. 85: Entire section
amended, p. 1234, § 1, effective July 1. L. 88: Entire section amended, p. 1293, § 26, effective
May 23. L. 92: Entire section amended, p. 2230, § 17, effective April 9. L. 94: Entire section
amended, p. 756, § 7, effective April 20. L. 96: Entire section amended, p. 116, § 4, effective
March 25. L. 2005: Entire section amended, p. 1234, § 2, effective June 3. L. 2007: Entire
section amended, p. 18, § 1, effective February 20.
Cross references: For time when tax lien attaches, see § 39-1-107.
Notes of Decisions
Cited in
16
cases (
1 in the last 5 years), 1974–2024 · leading case:
People v. Stellabotte, 2018 CO 66 (Colo. 2018).
People v. Stellabotte, 2018 CO 66 (Colo. 2018).
· cites it 2× “1, § 39-11-101, 1972 Colo. Sess. Laws 503 , 503–04.”
People v. Flenniken, 749 P.2d 395 (Colo. 1988).
· cites it 3× “1, § 39-11-101 to -212, 1972 Colo.Sess. Laws 190, 239-48.”
Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024).
· cites it 4× “§ 39-11-101, C.R.S. 2024. “Each tax lien shall be sold for an entire piece of property.”
Sant v. Stephens, 753 P.2d 752 (Colo. 1988).
· cites it 2× “See §§ 39-11-101 to -151; XX-XX-XXX to -113, 16B C.”
Notch Mountain Corp. v. Elliott, 898 P.2d 550 (Colo. 1995).
“See §§ 39-11-101 to -152,16B C.R.S. (1994). In connection with the taxation scheme the General Assembly established a redemption procedure by which statutorily designated persons can recover their interest in property sold for delinquent taxes.”
People v. Seals, 899 P.2d 359 (Colo. Ct. App. 1995).
“44, § 39-11-101, et seq., at 239; People v. District Court, supra.”
People v. Race, 529 P.2d 629 (Colo. 1974).
“2d 628 , it was held that a defendant who was sentenced to a term with a fixed minimum and fixed maximum for conviction of a class 4 felony, under similar circumstances, was entitled under section 40-1-509 to the benefits of sections 39-11-101(1)(b) and 39-11-304(2).”
Red Flower, Inc. v. McKown, 2015 COA 160 (Colo. Ct. App. 2016).
“§§ 39-11-101 to -109, C.R.S. 2016. After three years, and upon notice to the owner, occupant, and other interested parties, the holder of an unredeemed lien may obtain a treasurer’s deed for the property.”
LLC v. Johnson, 2019 COA 122 (Colo. Ct. App. 2019).
“3 §§ 39-11-101 to -109, C.R.S. 2 On May 29, 2019, the parties presented oral arguments to this court.”
— Colo. Rev. Stat. § 39-11-101(1)(b) — 2 cases
People v. Race, 529 P.2d 629 (Colo. 1974).
“2d 628 , it was held that a defendant who was sentenced to a term with a fixed minimum and fixed maximum for conviction of a class 4 felony, under similar circumstances, was entitled under section 40-1-509 to the benefits of sections 39-11-101(1)(b) and 39-11-304(2).”
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.