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

Colo. Rev. Stat. § 39-12-104 (2024)

Redemption of real property of person under disability

✓ C.R.S. 2024: the 2025 and 2026 sessions are not included
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(1) When the owner of real property for which a tax deed was issued under the provisions of article 11 of this title as a result of delinquent taxes is under legal disability at the time of execution and delivery of a tax deed therefor, such person shall have the right to make redemption of such property at any time within nine years from the date of the recording of such tax deed. In the event that the disability of such person is removed or ceases within such nine-year period, such redemption must be asserted and take place within a period of not more than two years after the removal or cessation of such legal disability. All redemptions under this section shall take place within nine years of the recording of the tax deed, irrespective of the time that such disability was removed or ceased.

(2) In order to make such redemption, such owner, or some person in his behalf, shall pay to the treasurer the sum for which the tax lien on such real property was sold, and the cost of the tax deed and the recording of the same, with interest thereon from the date of such sale at the rate of fifteen percent per annum, and all other taxes, costs, and charges which remain unpaid on such real property at the time of making such redemption, levied or accrued thereon subsequent to the assessment date of the taxes for which the tax lien was sold, and all other taxes levied subsequent to the date of such sale, which have been paid by the person to whom the tax lien on said real property was sold, or by any other person claiming under him, with interest thereon at the rate of fifteen percent per annum from the date of such payment, insofar as such payments can be ascertained from the books and records in the office of such treasurer. If the person to whom the tax lien on such real property was sold, or any other person claiming under him, has made improvements, the person redeeming said real property shall pay the then present value of such improvements. The improvements shall be appraised by three disinterested persons appointed by the board of county commissioners. For all the money so paid, the treasurer shall give a certificate of redemption to the persons making such payment. From the time of making the redemption, the deed given upon the same shall be void as against such owner. In the event a redemption is not made within the periods of time provided for in this section, all rights of redemption shall cease and be forever barred as to all persons.

Source: L. 64: R&RE, p. 745, § 1. C.R.S. 1963: § 137-12-4. L. 85: Entire section amended, p. 1248, § 35, effective July 1.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2019–2025 · leading case: LLC v. Johnson, 2019 COA 122.
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LLC v. Johnson, 2019 COA 122. · cites it 7× “Johnson has no right of redemption under C.R.S. § 39-12-104[, C.R.S. 2018].” The Treasurer also moved for summary judgment, arguing that the undisputed facts established that the treasurer’s deed had been validly issued.”
LT Income, LLC v. Purnell, 2025 COA 74, 578 P.3d 843. · cites it 32× “Purnell argued that, based on these impairments, the court should excuse the untimely answer and counterclaim, deny entry of a default judgment, and ultimately set aside the treasurer’s deed by allowing him to redeem the property in accordance with section 39-12-104. See…”
Colo. Rev. Stat. § 39-12-104(1): 2 cases
LT Income, LLC v. Purnell, 2025 COA 74, 578 P.3d 843. “Purnell argued that, based on these impairments, the court should excuse the untimely answer and counterclaim, deny entry of a default judgment, and ultimately set aside the treasurer’s deed by allowing him to redeem the property in accordance with section 39-12-104. See…”
LLC v. Johnson, 2019 COA 122. “Johnson has no right of redemption under C.R.S. § 39-12-104[, C.R.S. 2018].” The Treasurer also moved for summary judgment, arguing that the undisputed facts established that the treasurer’s deed had been validly issued.”
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