Colorado Code
Article 11 - Sale of Tax Liens
§ 39-11-150. Sales of Tax Liens on Severed Mineral Interests

Sales of tax liens for delinquent taxes due on severed mineral interests shall take place at the same place and time and under the same circumstances as in this article, but, where the surface estate ownership is coterminous with the severed mineral interest, the owner of the surface estate shall have the right of first refusal to purchase the tax lien on the severed mineral interest, and the surface owner shall be allowed to pay all delinquent taxes due and owing for the severed mineral interest in lieu of the proceeds that would be collected from a tax sale of a tax lien on the severed mineral interest. The treasurer shall notify the surface owner, by mail, at his last-known address, of his right of refusal at least ten days prior to the sale of a tax lien on the severed mineral interest. The surface owner shall have until two days prior to the sale to exercise the right of first refusal. If the surface owner does not exercise his right of first refusal, the tax lien on such severed mineral interest shall be sold. No action for the recovery of a severed mineral interest for which a tax deed was issued under the provisions of this article shall lie unless brought within the same time period as that limiting actions for the recovery of land pursuant to section 39-12-101.
Source: L. 73: p. 1430, § 3. C.R.S. 1963: § 137-11-50. L. 85: Entire section amended, p. 1246, § 31, effective July 1.

Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 11 - Sale of Tax Liens

§ 39-11-100.3. Definitions

§ 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

§ 39-11-135. Form of Tax Deed

§ 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

§ 39-11-151. County Officials and Employees May Not Acquire a Tax Lien or Property by Sale of a Tax Lien

§ 39-11-152. Combined Sale of Delinquent Tax Liens and Special Assessment Liens