(1) Before July 1, 2024, before any purchaser, or assignee of such purchaser, of a tax lien on any land, town or city lot, or mining claim sold for taxes or special assessments due either to the state or any county or incorporated town or city within the same at any sale of tax liens for delinquent taxes levied or assessments authorized by law is entitled to a deed for the land, lot, or claim so purchased, he shall make request upon the treasurer, who shall then comply with the following:
(a) The treasurer shall serve or cause to be served, by personal service or by either registered or certified mail, a notice of such purchase on every person in actual possession or occupancy of such land, lot, or claim, and also on the person in whose name the same was taxed or specially assessed if, upon diligent inquiry, such person can be found in the county or if his residence outside the county is known, and upon all persons having an interest or title of record in or to the same if, upon diligent inquiry, the residence of such persons can be determined, not more than five months nor less than three months before the time of issuance of such deed. In such notice the treasurer shall state when the applicant or his assignor purchased the tax lien on such land, lot, or claim, in whose name such property was taxed, the description of the land, lot, or claim for which a tax lien was purchased, for what year taxed or specially assessed, and when the time of redemption will expire or when the tax deed shall be issued.
(b) In all cases or instances where the valuation for assessment of the property is five hundred dollars or more, the treasurer shall publish such notice, three times, at intervals of one week, in some daily, weekly, or semiweekly newspaper published in such county, not more than five months nor less than three months before the time at which the tax deed may issue, and he shall send by registered or certified mail a copy of such notice to each person not found to be served whose address is known or can be determined upon diligent inquiry. If no such newspaper is published in the county, then said notice shall be published in the newspaper that is published in Colorado nearest the county seat of the county in which such land, lot, or claim is situated. The purchaser or assignee, at the time of making such request for notification on the treasurer, shall pay to the treasurer a fee, as provided in section 30-1-102, C.R.S. The treasurer shall make and carefully preserve among the files of his office a record of all things done in compliance with this section and shall certify to the same.
(2) When request is made for a tax deed to lands situated wholly within the exterior boundary lines of an irrigation district, the holder of tax sale certificates of purchase to such lands may include in one request or demand for a tax deed all contiguous tracts for which he holds such certificates of purchase. When all of such lands for which a tax deed is so requested or demanded are unoccupied and no taxes have been paid thereon, or upon any parcel of such lands embraced in such request or demand, for five consecutive years prior to the making of such request or demand, the only notice which the treasurer shall be required to give of the fact that a request or demand for tax deed has been made upon him shall be a notice of publication as provided in this section, in which as many tracts or parcels of land shall be described as are embraced in any one demand or request for deed. Source: L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-28. L. 71: p. 329, § 11. L. 85: IP(1) and (1)(a) amended, p. 1240, § 19, effective July 1. L. 96: (1)(b) amended, p. 116, § 5, effective March 25. L. 2024: IP(1) amended, (HB 24-1056), ch. 165, p. 783, § 2, effective July 1.
Cross references: For publication of legal notices generally, see part 1 of article 70 of title 24.
Notes of Decisions
Cited in
26
cases (
2 in the last 5 years), 1975–2025 · leading case:
Columbus Inv. v. Lewis, 48 P.3d 1222 (Colo. 2002).
Columbus Inv. v. Lewis, 48 P.3d 1222 (Colo. 2002).
· cites it 37× “who subsequently transfer the note and deed to a bank pursuant to an agreement of which the stated purpose is "as security for indebtedness" but purports to "assign to the Bank all of Assignor's right, title and interest in and to the deed of trust," retain "an interest" in the…”
Klingsheim v. Cordell, 2016 CO 18 (Colo. 2016).
· cites it 33× “¶16 Section 39-11-128 provides, in pertinent part: (1) Before any purchaser, or assignee of such purchaser, of a tax lien on any land .”
Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016).
· cites it 14× “§ 39-11-128. “‘Diligent’ means a ‘steady, earnest, attentive, and energetic application and effort in a pursuit’; as so defined, a ‘diligent’ inquiry is consistent with the legislative objective of § 3911-128, to afford record owners an opportunity to redeem real property…”
Klingsheim v. Cordell, 379 P.3d 270 (Colo. 2016).
· cites it 19× “1998) 121 Both applicable case law and section 39-11-128, however, recognize the practical limits on what a treasurer can reasonably do *274 to ensure such notice.”
Turkey Creek, LLC v. Rosania, 953 P.2d 1306 (Colo. Ct. App. 1998).
· cites it 9× “The relevant provision of the tax lien statute, § 39-11-128(1), C.R.S.1997, provides: Before any purchaser .”
Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024).
· cites it 8× “” Accordingly, a treasurer’s deed issued under section 39-11-128, C.R.S. 2024, resulting from such a sale and without notice to all interest holders is void.”
Sandstrom v. Solen, 370 P.3d 669 (Colo. Ct. App. 2016).
· cites it 9× “§ 39-11-128. "'Diligent means a 'steady, earnest, attentive, and energetic application and effort in a pursuit; as so defined, a 'diligent' inquiry is consistent with the legislative objective of § 39-11-128, to afford record owners an opportunity to redeem real property before…”
Swofford v. Colorado Nat'l Bank of Denver, 628 P.2d 184 (Colo. Ct. App. 1981).
· cites it 8× “Pursuant to § 39-11-128, C.R.S.1973, the Treasurer served notice on a number of persons that Swofford had requested a treasurer’s deed, but the bank was not served with any such notice.”
Schmidt v. Langel, 874 P.2d 447 (Colo. Ct. App. 1993).
· cites it 6× “According to § 39-11-128, C.R.S. (1993 Cum.Supp.): (1) Before any purchaser, or assignee of such purchaser, of a tax lien on any land, town or city lot, or mining claim sold for taxes or special assessments_ is entitled to a deed for the land, lot, or claim so purchased, he…”
Lake Canal Reservoir Co. v. Beethe, 227 P.3d 882 (Colo. 2010).
· cites it 3× “§ 39-11-128(1)(a), C.R.S. (2009). The treasurer must also serve notice "on the person in whose name [the property] was taxed," and on "all persons having an interest or title of record in" the property, if they can be located through "diligent inquiry.”
Owens v. Tergeson, 363 P.3d 826 (Colo. Ct. App. 2015).
· cites it 3× “Under section 39-11-128, C.R.S$.2015, a county treasurer must make "diligent inquiry" into information available in county records.”
Meyer v. Haskett, 251 P.3d 1287 (Colo. Ct. App. 2010).
· cites it 3× “Thereafter, the treasurer sent notice to a number of parties, including the LLC, and published a notice pursuant to section 39-11-128, C.R.S.2010. When the property was not redeemed, a tax deed was issued to purchaser and recorded on June 8, 2007.”
— Colo. Rev. Stat. § 39-11-128(1) — 11 cases
Klingsheim v. Cordell, 2016 CO 18 (Colo. 2016).
“¶16 Section 39-11-128 provides, in pertinent part: (1) Before any purchaser, or assignee of such purchaser, of a tax lien on any land .”
Klingsheim v. Cordell, 379 P.3d 270 (Colo. 2016).
“1998) 121 Both applicable case law and section 39-11-128, however, recognize the practical limits on what a treasurer can reasonably do *274 to ensure such notice.”
Turkey Creek, LLC v. Rosania, 953 P.2d 1306 (Colo. Ct. App. 1998).
“The relevant provision of the tax lien statute, § 39-11-128(1), C.R.S.1997, provides: Before any purchaser .”
Sandstrom v. Solen, 370 P.3d 669 (Colo. Ct. App. 2016).
“§ 39-11-128. "'Diligent means a 'steady, earnest, attentive, and energetic application and effort in a pursuit; as so defined, a 'diligent' inquiry is consistent with the legislative objective of § 39-11-128, to afford record owners an opportunity to redeem real property before…”
Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016).
“§ 39-11-128. “‘Diligent’ means a ‘steady, earnest, attentive, and energetic application and effort in a pursuit’; as so defined, a ‘diligent’ inquiry is consistent with the legislative objective of § 3911-128, to afford record owners an opportunity to redeem real property…”
— Colo. Rev. Stat. § 39-11-128(1)(a) — 12 cases
Columbus Inv. v. Lewis, 48 P.3d 1222 (Colo. 2002).
“who subsequently transfer the note and deed to a bank pursuant to an agreement of which the stated purpose is "as security for indebtedness" but purports to "assign to the Bank all of Assignor's right, title and interest in and to the deed of trust," retain "an interest" in the…”
Klingsheim v. Cordell, 2016 CO 18 (Colo. 2016).
“¶16 Section 39-11-128 provides, in pertinent part: (1) Before any purchaser, or assignee of such purchaser, of a tax lien on any land .”
Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016).
“§ 39-11-128. “‘Diligent’ means a ‘steady, earnest, attentive, and energetic application and effort in a pursuit’; as so defined, a ‘diligent’ inquiry is consistent with the legislative objective of § 3911-128, to afford record owners an opportunity to redeem real property…”
Lake Canal Reservoir Co. v. Beethe, 227 P.3d 882 (Colo. 2010).
“§ 39-11-128(1)(a), C.R.S. (2009). The treasurer must also serve notice "on the person in whose name [the property] was taxed," and on "all persons having an interest or title of record in" the property, if they can be located through "diligent inquiry.”
Klingsheim v. Cordell, 379 P.3d 270 (Colo. 2016).
“1998) 121 Both applicable case law and section 39-11-128, however, recognize the practical limits on what a treasurer can reasonably do *274 to ensure such notice.”
— Colo. Rev. Stat. § 39-11-128(1)(b) — 7 cases
Turkey Creek, LLC v. Rosania, 953 P.2d 1306 (Colo. Ct. App. 1998).
“The relevant provision of the tax lien statute, § 39-11-128(1), C.R.S.1997, provides: Before any purchaser .”
Klingsheim v. Cordell, 2016 CO 18 (Colo. 2016).
“¶16 Section 39-11-128 provides, in pertinent part: (1) Before any purchaser, or assignee of such purchaser, of a tax lien on any land .”
Lake Canal Reservoir Co. v. Beethe, 227 P.3d 882 (Colo. 2010).
“§ 39-11-128(1)(a), C.R.S. (2009). The treasurer must also serve notice "on the person in whose name [the property] was taxed," and on "all persons having an interest or title of record in" the property, if they can be located through "diligent inquiry.”
Klingsheim v. Cordell, 379 P.3d 270 (Colo. 2016).
“1998) 121 Both applicable case law and section 39-11-128, however, recognize the practical limits on what a treasurer can reasonably do *274 to ensure such notice.”
— Colo. Rev. Stat. § 39-11-128(Il)(a) — 1 case
Columbus Inv. v. Lewis, 48 P.3d 1222 (Colo. 2002).
“who subsequently transfer the note and deed to a bank pursuant to an agreement of which the stated purpose is "as security for indebtedness" but purports to "assign to the Bank all of Assignor's right, title and interest in and to the deed of trust," retain "an interest" in the…”
— Colo. Rev. Stat. § 39-11-128(a) — 1 case
Columbus Inv. v. Lewis, 48 P.3d 1222 (Colo. 2002).
“who subsequently transfer the note and deed to a bank pursuant to an agreement of which the stated purpose is "as security for indebtedness" but purports to "assign to the Bank all of Assignor's right, title and interest in and to the deed of trust," retain "an interest" in the…”
— Colo. Rev. Stat. § 39-11-128(l)(a) — 1 case
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