Colorado Revised Statutes

Colo. Rev. Stat. § 39-11-120 (2026)

Presentation of certificates for deed

✓ current as of July 2026

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(1) Before July 1, 2024, any time after the expiration of the term of three years from the date of the sale of any tax lien on any land, or interest therein or improvements thereon, for delinquent taxes, on demand of the purchaser or lawful holder of the certificate of such tax lien, other than the county wherein such property is situated, and on presentation of such certificate of purchase or properly authenticated order of the board of county commissioners, where the certificate has been lost or wrongfully withheld from the owner, and upon proof of compliance with section 39-11-128, the treasurer shall make out a deed for each such lot, parcel, interest, or improvement for which a tax lien was sold and which remains unredeemed and deliver the same to such purchaser or lawful holder of such certificate or order.

(2) The treasurer shall be entitled to a fee for each such deed made and acknowledged by him and a fee for the acknowledgment thereof, as provided in section 30-1-102, C.R.S.

(3) Whenever any certificate given by the treasurer for a tax lien on any land, interest, or improvement sold for delinquent taxes is lost or wrongfully withheld from the rightful owner thereof and such land, interest, or improvement has not been redeemed, the board of county commissioners may receive evidence of such loss or wrongful detention and, upon satisfactory proof of such fact, may cause a certificate of such proof and finding, properly attested by the county clerk and recorder under the seal of the county, to be delivered to such rightful claimant, and a record thereof shall be duly made by the county clerk and recorder in the recorded proceedings of such board.

(4) Before July 1, 2024, whenever any tax lien on any lot or parcel of land, interest therein, or improvement thereon is bid in by or for the county, city, town, or city and county at any tax sale, and a certificate of purchase is made to such county, city, town, or city and county therefor, the treasurer of such county, city, town, or city and county may sell, assign, and deliver any such certificate to any person who desires to purchase the same upon payment to the treasurer of the amount for which said tax lien was bid in by the county, city, town, or city and county with interest and costs accrued thereon from the date of sale, together with a fee for making such assignment, as provided in section 30-1-102, and the taxes assessed thereon since the date of such sale or, in case of a county, city, town, or city and county, for such sum as the board of county commissioners or other board authorized to perform the duties of a board of county commissioners at any regular or special meeting may decide and authorize by order duly entered in the recorded proceedings of such board. Before July 1, 2024, whenever any tax lien on any lot or parcel of land, interest therein, or improvement thereon is bid in by or for a city, town, or city and county, as the case may be, such city, town, or city and county shall be entitled to a deed, as provided for purchasers at tax sales.

Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-20. L. 71: p. 329, § 10. L. 75:

(2) amended, p. 1480, § 6, effective July 1. L. 85: (1), (3), and (4) amended, p. 1238, § 14, effective July 1. L. 2024: (1) and (4) amended, (HB 24-1056), ch. 165, p. 782, § 1, effective July 1.

Notes of Decisions

Cited in 14 cases (2 in the last 5 years), 1981–2025 · leading case: Smith, Keith v. Sipi, LLC, 811 F.3d 228 (7th Cir. 2016).

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Smith, Keith v. Sipi, LLC, 811 F.3d 228 (7th Cir. 2016). “A redemption period typically follows, during which the delinquent taxpayer or a mortgage lender may pay off the tax debt and reclaim the property.”

Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024). · cites it 3× “Red Flower, ¶ 1; § 39-11-120(1), C.R.S. 2024; § 39-12-103(1), C.”

RTV, L.L.C. v. Grandote Int'l Ltd., 937 P.2d 768 (Colo. Ct. App. 1996). · cites it 5× “And, it is only if such action by the county commissioners is necessary that § 39-11-122, the statute relied upon by plaintiff, becomes applicable; unless such action is required by § 39-11-120, the procedure established by § 39-11-122 does not apply.”

Swofford v. Colorado Nat'l Bank of Denver, 628 P.2d 184 (Colo. Ct. App. 1981). · cites it 2× “Three years later, see § 39-11-120, C.R.S.1973, Swofford requested the El Paso County treasurer to issue him a treasurer’s deed for the lot.”

Parkison v. Burley, 667 P.2d 780 (Colo. Ct. App. 1983). · cites it 2× “See § 39-11-120(1), C.R.S.1973 (1982 Repl.Yol.”

Hughey v. Jefferson Cnty. Bd. of Commissioners, 921 P.2d 76 (Colo. Ct. App. 1996). · cites it 2× “Thereafter, pursuant to § 39-11-120, C.R.S. (1994 RepLYol. 16B), Hughey applied for a treasurer’s deed.”

Israel v. Rifle Econolodge Jt. Venture, 793 P.2d 658 (Colo. Ct. App. 1990). · cites it 2× “Thereafter, the sole remedy of the holder of the tax certificate, as prescribed by statute and as relates to real property, is that set forth in § 39-11-120, C.R.S. (1989 Cum. Supp.). This section provides that after the expiration of three years from the date of the sale of the…”

Winter Park Devil's Thumb Inv. Co. v. BMS P'ship, 926 P.2d 1253 (Colo. 1996). “§ 39-11-120(1), 16B C.R.S. (1994). 5 . Section 39-ll-128(l)(a) provides that parties having a right to redeem must be notified "not more than five months nor less than three months before the time of issuance of [the treasurer’s] deed.”

Kojima v. Grandote Int'l Ltd. Liab. (In Re Grandote Cnty. Club Co.), 208 B.R. 218 (D. Colo. 1997). “Pursuant to sections 39-11-120 and 39-12-103, C.R.S., the Treasurer issued initial notice of RTVs application for the issuance of the Deeds.”

Red Flower, Inc. v. McKown, 2015 COA 160 (Colo. Ct. App. 2016). · cites it 2× “§ 39-11-120(1), C.R.S. 2016. ¶2 Plaintiff, Red Flower, Inc.”

Timroth v. Oken, 62 P.3d 1042 (Colo. Ct. App. 2003). “Recordation of a valid treasurer’s deed vests in the grantee “all the right, interest and estate of the former owner in and to the land conveyed, and also all right, title, interest and claim of the state and county thereto, and shall be prima facie evidence .”

Weinman v. Simons (In re Slack-Horner Foundries Co.), 143 B.R. 934 (D. Colo. 1991). · cites it 2× “” C.R.S. § 39-11-120(1). When signed, a Treasurer’s deed vests “.”

Show all 14 citing cases →

— Colo. Rev. Stat. § 39-11-120(1) — 6 cases

Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024). “Red Flower, ¶ 1; § 39-11-120(1), C.R.S. 2024; § 39-12-103(1), C.”

Parkison v. Burley, 667 P.2d 780 (Colo. Ct. App. 1983). “See § 39-11-120(1), C.R.S.1973 (1982 Repl.Yol.”

Red Flower, Inc. v. McKown, 2015 COA 160 (Colo. Ct. App. 2016). “§ 39-11-120(1), C.R.S. 2016. ¶2 Plaintiff, Red Flower, Inc.”

Weinman v. Simons (In re Slack-Horner Foundries Co.), 143 B.R. 934 (D. Colo. 1991). “” C.R.S. § 39-11-120(1). When signed, a Treasurer’s deed vests “.”

— Colo. Rev. Stat. § 39-11-120(4) — 1 case

RTV, L.L.C. v. Grandote Int'l Ltd., 937 P.2d 768 (Colo. Ct. App. 1996). “And, it is only if such action by the county commissioners is necessary that § 39-11-122, the statute relied upon by plaintiff, becomes applicable; unless such action is required by § 39-11-120, the procedure established by § 39-11-122 does not apply.”

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