Whenever a person having color of title, made in good faith, to vacant and unoccupied land pays all taxes legally assessed thereon for seven successive years, he shall be deemed and adjudged to be the legal owner of said vacant and unoccupied land to the extent and according to the purport of his paper title. All persons holding under such taxpayer, by purchase, devise, or descent, before said seven years have expired, who continue to pay the taxes as provided in this section, so as to complete the payment of taxes for the period of time provided in this section, shall be entitled to the benefit of this section. If any person, having a better paper title to said vacant and unoccupied land, shall during the said term of seven years pay the taxes assessed on said land for any one or more years during the said term of seven years, then such person seeking title under claim of taxes paid, his heirs and assigns, shall not be entitled to the benefit of this section. For the purposes of this part 1 a redemption from a sale for taxes by the party claiming under any of the limitations set forth in this section shall be considered as the equivalent of a payment of taxes.
Source: L. 27: p. 602, § 38. CSA: C. 40, § 144. CRS 53: § 118-7-9. C.R.S. 1963: § 118-7-9.
Cross references: For rights of a person in actual possession of lands and tenements for seven years, with color of title and payments of taxes, see § 38-41-108.
Structure Colorado Code
Title 38 - Property - Real and Personal
Article 41 - Limitations - Homestead Exemptions
Part 1 - Limitation of Actions Affecting Real Property
§ 38-41-101. Limitation of Eighteen Years
§ 38-41-103. Evidence of Adverse Possession
§ 38-41-104. Time to Make an Entry or Bring an Action to Recover Land
§ 38-41-105. Abstract of Title Prima Facie Evidence
§ 38-41-106. Limitation Seven Years - Possession Under Official and Judicial Conveyance or Orders
§ 38-41-108. Rights in Possession Seven Years - Color of Title and Payment of Taxes
§ 38-41-109. When in Possession Under Color of Title - Unoccupied Lands
§ 38-41-110. Payment of Delinquent Taxes by Owner of Less Than Whole Property
§ 38-41-111. When Action Will Not Lie Against Person in Possession
§ 38-41-112. Legal Disability - Extension of Two Years
§ 38-41-113. Limitations May Be Asserted Affirmatively or by Way of Defense
§ 38-41-114. When Limitations Apply
§ 38-41-115. Setting Aside Judgments Against Unknown Parties
§ 38-41-116. Actions to Enforce Contracts of Sale
§ 38-41-117. Actions to Enforce Bonds for Deeds