The treasurer shall prepare, sign, and retain for safekeeping or deliver to the purchaser of a tax lien on any real property sold for the payment of delinquent taxes a certificate of purchase describing the property on which the taxes and fees were paid by the purchaser, as the same was described in the record of sales, and also stating the rate of interest and the total amount of all taxes, delinquent interest, and fees on each tract or lot for which the tax lien was sold, as described in the record of sales, and that payment thereof has been made, with columns for subsequent taxes. For each certificate so delivered, the purchaser shall pay a fee to the treasurer as provided in section 30-1-102, C.R.S.
Source: L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-17. L. 69: p. 1122, § 2. L. 71: p. 328, § 8. L. 75: Entire section amended, p. 1479, § 4, effective July 1. L. 85: Entire section amended, p. 1238, § 13, effective July 1. L. 92: Entire section amended, p. 2231, § 22, effective April 9. L. 96: Entire section amended, p. 1393, § 13, July 1. L. 2005: Entire section amended, p. 1238, § 11, effective June 3.
Cross references: For certificate of sale for personal property, see § 39-10-111. For certificate of sale for a mobile home, see § 39-10-111.5.
Structure Colorado Code
Article 11 - Sale of Tax Liens
§ 39-11-101. Notice to Delinquent Owner
§ 39-11-102. Treasurer to Publish and Post Notice
§ 39-11-103. Treasurer to Make Affidavit of Posting
§ 39-11-104. Publisher's Affidavit - Form
§ 39-11-105. Selection of Newspaper Publishing Notice
§ 39-11-106. Advertising and Auction Fees
§ 39-11-107. Erroneous Assessments - Abatement
§ 39-11-108. Manner of Conducting Public Auction - Definitions
§ 39-11-109. Time of Public Auction
§ 39-11-110. When Public Auction Can Be Held
§ 39-11-111. Method of Payment
§ 39-11-112. Erroneous Name or Assessment in Wrong County - Effect
§ 39-11-113. Abbreviations, Letters, and Figures May Be Used
§ 39-11-114. Record of Sales of Tax Liens on Real Estate and Mobile Homes
§ 39-11-115. To Whom Tax Lien Shall Be Sold
§ 39-11-116. Procedure When Purchaser Fails to Pay
§ 39-11-117. Certificate of Purchase
§ 39-11-118. Certificate of Purchase Assignable
§ 39-11-119. Subsequent Payment by Holder
§ 39-11-120. Presentation of Certificates for Deed
§ 39-11-121. Municipalities, Prior Sales Validated
§ 39-11-122. Transfer of Certificates by Counties
§ 39-11-123. Transfer of Certificates - Irrigation or Drainage District Taxes
§ 39-11-124. Counties, Prior Sales Validated
§ 39-11-125. Disposal of Certificates by Districts
§ 39-11-126. Agreement With County Commissioners
§ 39-11-127. Irrigation or Drainage Districts, Prior Sales Validated
§ 39-11-128. Condition Precedent to Deed - Notice
§ 39-11-129. Tax Deed - Issuance, Execution, Requirements
§ 39-11-130. Fees Included in Redemption Money
§ 39-11-131. Notice of Application for Deed
§ 39-11-133. Suit to Quiet Title
§ 39-11-134. Defects in Tax Deed, Effect
§ 39-11-136. Treasurer to Execute Deed - Effect
§ 39-11-137. Validation of Acknowledgments of Tax Deeds
§ 39-11-138. When Successor of Treasurer Shall Act
§ 39-11-139. Posting List of Tax Sale Certificates and Tax Deeds
§ 39-11-140. Tax Deed Recorded - Entry
§ 39-11-141. Action to Determine Validity of Certificates
§ 39-11-142. Disposition of Certificates Held by Counties
§ 39-11-143. Appraisal - County May Retain, Lease, or Sell - Definitions
§ 39-11-144. County Lands, Prior Sales Validated
§ 39-11-145. Proceeds of Sales
§ 39-11-146. Lien of Special Assessment Not Affected
§ 39-11-147. Treasurer to Report Payments
§ 39-11-148. Limitations on Tax Certificates - Special Improvement Liens
§ 39-11-149. Sales en Masse Valid
§ 39-11-150. Sales of Tax Liens on Severed Mineral Interests
§ 39-11-152. Combined Sale of Delinquent Tax Liens and Special Assessment Liens