Colorado Code
Article 1 - General Provisions
§ 39-1-109. Taxes Paid by Mortgagee - Effect

If the mortgagor of real property fails or neglects to pay the taxes levied on such property or permits such property to be sold for taxes, the mortgagee may pay said taxes or redeem such property if sold for taxes, and any taxes so paid or redeemed shall become and be a lien upon such real property until the same have been repaid to the mortgagee. Upon payment of any such mortgage or in an action to enforce the same, such mortgagee may demand the taxes so paid or redeemed, with interest thereon at the same rate specified in the mortgage, and the same shall be included in any judgment rendered on the mortgage. The term "mortgage" includes deeds of trust, and the term "mortgagee" includes the beneficiary of a deed of trust.
Source: L. 64: R&RE, p. 678, § 1. C.R.S. 1963: § 137-1-9. L. 73: p. 1417, § 100.

Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 1 - General Provisions

§ 39-1-101. Legislative Declaration

§ 39-1-101.5. Legislative Declaration - Taxpayer Rights

§ 39-1-102. Definitions

§ 39-1-103. Actual Value Determined - When

§ 39-1-103.5. Restrictions on Information

§ 39-1-104. Valuation for Assessment - Definitions

§ 39-1-104.2. Adjustment of Residential Rate - Legislative Declaration - Definitions

§ 39-1-104.5. Severed Mineral Interest - Placement on Tax Roll

§ 39-1-105. Assessment Date

§ 39-1-105.5. Reappraisal Ordered Based on Valuation for Assessment Study - State School Finance Payments

§ 39-1-106. Partial Interests Not Subject to Separate Tax

§ 39-1-107. Tax Liens

§ 39-1-108. Payment of Taxes - Grantor and Grantee

§ 39-1-109. Taxes Paid by Mortgagee - Effect

§ 39-1-110. Notice - Formation of Political Subdivision - Boundary Change of Special District

§ 39-1-111. Taxes Levied by Board of County Commissioners

§ 39-1-111.5. Temporary Property Tax Credits and Temporary Mill Levy Rate Reductions

§ 39-1-112. Taxes Available - When

§ 39-1-113. Abatement and Refund of Taxes

§ 39-1-114. Who May Administer Oath

§ 39-1-115. Records Prima Facie Evidence

§ 39-1-116. Penalty for Divulging Confidential Information

§ 39-1-116. Penalty for Divulging Confidential Information

§ 39-1-117. Prior Actions Not Affected

§ 39-1-118. Repeal of Law Levying State Property Tax - Disposition of Funds

§ 39-1-119. Funds Held for Payment of Taxes - Refund - Reduction and Increase of Amounts - Penalty

§ 39-1-119.5. Funds Collected by Lessors of Personal Property for Payments of Taxes - Refund - Damages

§ 39-1-120. Filing - When Deemed to Have Been Made

§ 39-1-121. Expression of Rate of Property Taxation in Dollars per Thousand Dollars of Valuation for Assessment - Definitions

§ 39-1-123. Property Tax Reimbursement - Property Destroyed by Natural Cause

§ 39-1-124. Mailing Required to Be Sent by County Assessor or Treasurer - Reasonable Certainty Mailing Will Not Be Delivered