Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-11-107 (2026)

Erroneous assessments - abatement

✓ current as of July 2026
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It is the duty of the treasurer of each county, before making sale of tax liens on any lots or land for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in his office, and to omit from such sale the tax liens on all lots and lands doubly or erroneously assessed, insofar as he is able to ascertain the same, and to make an itemized report to the board of county commissioners of his county showing such double or erroneous assessment. The board of county commissioners, on receipt of such itemized report, by resolution to be entered in its proceedings, shall abate the taxes levied upon such double or erroneous assessments. Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-7. L. 85: Entire section amended, p. 1235, § 3, effective July 1.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1996–2024 · leading case: Dove Valley Bus. Park Assocs., Ltd. v. Bd. of Cnty. Commissioners of Arapahoe Cnty., 923 P.2d 242 (Colo. Ct. App. 1996).
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Dove Valley Bus. Park Assocs., Ltd. v. Bd. of Cnty. Commissioners of Arapahoe Cnty., 923 P.2d 242 (Colo. Ct. App. 1996). · cites it 2× “See § 39-11-107, C.R.S. (1994 RepLVol. 16B). The statute also addresses the consequences of conducting a sale when the property owner is incorrectly listed on the tax rolls, § 39-11-112(1), when the land is erroneously listed for sale in a particular county, § 39-11-112(2), C.”
Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024). “See § 39-11-107, C.R.S. 2024. And to the extent that the treasurer identified any confusion created by using separate parcel identification numbers, the treasurer had both the authority and responsibility to correct that confusion before initiating the tax sale process.”
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