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

Colo. Rev. Stat. § 39-11-108 (2026)

Manner of conducting public auction - definitions

✓ current as of July 2026
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(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.

Notes of Decisions
Cited in 6 cases, 1990–2016 · leading case: Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016).
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Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016). · cites it 2× “[§ 39-11-108, C.R.S. 2015]. The tax lien encumbers the entire piece of property.”
Sandstrom v. Solen, 370 P.3d 669 (Colo. Ct. App. 2016). · cites it 2× “) And under section 39-11-108, the treasurer “shall sell a single tax lien on” any lots or tracts of land assessed as one parcel.”
In Re Villages at Castle Rock Metro. Dist. No. 4, 145 B.R. 76 (Bankr.D. Colo. 1990). · cites it 2× “C.R.S. § 39-11-108. The mill levy on any property remaining on the tax rolls then must be increased still further in order to maintain the same theoretical level of revenue.”
Bd. of Com'rs of Pitkin Cnty. v. Timroth, 87 P.3d 102 (Colo. 2004). “1908 (now codified with amendments at § 39-11-108, 11 CRS. (2003)). In its cross motion for summary judgment, the County attacked Timroth's claims of ree-ord ownership of the property and payment of taxes.”
Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016). · cites it 2× “[§ 39-11-108, C.R.S. 2015]. The tax lien encumbers the entire piece of property.”
Timroth v. Oken, 62 P.3d 1042 (Colo. Ct. App. 2003). “1908 (now codified with amendments at §§ 39-11-108, 39-11-117, C.R.S.2001). A certificate of purchase carries with it “the right to have the legal title conveyed to [the holder] at the expiration of the time for redemption.”
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.