County Treasurers and Public Trustees
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Valuation and Taxation
39-12-101. Limitation of actions for recovery of land.
No action for the recovery of land for which a tax deed was issued under the
provisions of article 11 of this title for delinquent taxes shall lie unless the
same is brought within five years after the execution and delivery of the deed
therefor by the treasurer, any laws to the contrary notwithstanding; except
that, when any owner of such land, for which a tax deed has been issued, at the
time of the execution and delivery of the deed by the treasurer is under legal
disability, it shall be lawful for him to bring a suit or action for the
recovery of the land within the period during which he has the right to make
redemption of such land from the tax sale upon which the deed is based. When a
recovery of any of such land is effected in any suit, action, or proceeding, the
value of all improvements made in good faith on such lands, and all sums paid
for the tax lien on said land and for improvements, and all costs incident to
the issuance and recording of the treasurer's deed, and all taxes and
assessments paid thereon after the sale of the tax lien thereof, including the
redemption value of all tax sale certificates redeemed, held, or surrendered for
redemption by the grantee in such treasurer's deed or his heirs or assigns,
shall be ascertained by the court or jury trying the action for recovery and
shall be paid, together with interest thereon at the rate of twelve percent per
annum, by the person recovering said land to the persons entitled thereto, and
the payment of such sum shall be a condition precedent to the entry of judgment
or decree in such suit, action, or proceeding. All such treasurer's deeds
executed by the treasurer purporting to convey lands and improvements thereon
for all purposes shall be deemed to be color of title from and after the time
the same is recorded in the office of the county clerk and recorder for the
county in which said lands are located. The term "improvements" includes sums
and amounts of money expended thereon in good faith by the grantee and his
successors and assigns in search of minerals and oil, as well as other
expenditures for the improvements of such lands which add to the cost and value
39-12-102. Action to recover mining property.
shall be maintained for the recovery of mining or placer claims unless such
action is brought within a period of two years from the commencement of actual
possession obtained under tax deed.
39-12-103. Redemption made - interest.
property for which a tax lien was sold under the provisions of article 11 of
this title as a result of delinquent taxes may be redeemed by the owner thereof
or his agent, assignee, or attorney, or by any person having a legal or
equitable claim therein, or by a holder of a tax sale certificate; except that
such holder may redeem such real property from any sale of a tax lien thereof
made subsequent to the time of the issuance of the tax sale certificate upon
which he is relying, and the amount paid for the redemption of the subsequent
certificate of purchase shall be endorsed as subsequent taxes paid on the
certificate upon which he is relying.
An undivided interest may be redeemed upon payment of a ratable share of the sum
required to redeem the whole even though a tax lien for the whole has been
sold. In case a tax lien on any tract of land sold for delinquent taxes under
the provisions of article 11 of this title belongs to two or more separate and
distinct parties in severalty, the treasurer, when satisfied of the fact and
upon application of any one of the parties or his agent, assignee, or attorney
and upon payment of the proper proportional amount, shall issue a certificate of
redemption for such party's interest in said land.
The redemption may be made at any time before the execution of a treasurer's
deed to the purchaser or his heirs or assigns upon payment to the treasurer, to
be held by him subject to the order of the purchaser, of the amount of taxes,
delinquent interest, and costs for which the tax lien on the property was sold,
with redemption interest thereon from the date of sale at the rate which is
determined as provided in this subsection (3), together with the amount of all
taxes accruing on such real property after the sale, paid by the purchaser and
endorsed on his certificate of purchase, with redemption interest at the rate
which is determined as provided in this subsection (3) on such taxes so endorsed
on the certificate of purchase. Any payment under this section shall be deemed
received by the treasurer on the date that is actually received in the
treasurer's office. The annual rate of redemption interest shall be nine
percentage points above the discount rate, which discount rate shall be the rate
of interest a commercial bank pays to the federal reserve bank of Kansas City
using a government bond or other eligible paper as security, and shall be
rounded to the nearest full percent. The commissioner of banking shall
establish the annual rate of redemption interest based upon the computation
specified immediately above. Such annual rate of redemption interest shall be
so established as of September 1, 1981, to become effective October 1, 1981.
Thereafter, on September 1 of each year, the annual rate of redemption interest
shall be established in the same manner, to become effective on October 1 of the
If subsequent taxes are paid before the time when they would become delinquent,
interest shall be computed only from the time of their delinquency. Such taxes
shall bear interest at the annual rate set forth in subsection (3) of this
section, and no more, from the time when the purchaser becomes entitled to a
deed up to the time of application for such deed.
All statutory fees paid by the purchaser in connection with such certificate
shall bear the same rate of interest as the original amount for which the tax
lien on the property was sold, the same to be prorated among the several tracts
described in said certificates.
In computing the amount of interest due, portions of months shall be counted as
39-12-104. Redemption of real property of person under disability.
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.
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.
39-12-105. Certificate of redemption.
application of any party to redeem any real property for which a tax lien was
sold or a tax deed was issued under the provisions of article 11 of this title,
and being satisfied that such party has a right to redeem the same, and upon the
payment of the proper amount, the treasurer shall issue to such party a
certificate of redemption, describing the tract redeemed as in the certificate
of sale and giving the date of redemption, the amount paid, and by whom redeemed
and shall make the proper entries in the book of sales in the treasurer’s
For each certificate so delivered, the treasurer shall be entitled to a fee as
provided in section 30-1-102, C.R.S. 1973.
39-12-106. Entry by county clerk and recorder of redemption certificate.
39-12-107. Fee for entering certificate. (Repealed)
39-12-108. Payment of redemption money.
received by the treasurer for the redemption of lands under the provisions of
section 39-12-104 shall be paid over to the person to whom the tax lien on such
land was sold or a tax deed was issued, or those claiming under him, on his
deliverance to the treasurer, for the use of the person redeeming the same, a
quitclaim deed of all the title to such land acquired under the sale, duly
executed and acknowledged.
39-12-109. Payment upon surrender of tax certificate.
of any person entitled to redemption money in his hands, the treasurer shall pay
the same to any such person, upon his surrendering to him the tax certificate to
such land or lot as has been redeemed. If only a portion of the land or lots
described in the tax certificate has been redeemed, the treasurer shall endorse
on such certificate the portion redeemed and the amount of money paid to each
person and shall take a receipt therefor.
39-12-110. Payment when certificate lost.
If there is
a loss or wrongful detention of such certificate and the land therein described
has been redeemed, the owner thereof may exhibit to the treasurer evidence of
such loss or detention, and upon his making the same to appear satisfactory to
the treasurer and upon his executing a bond with sufficient surety that he will
refund such redemption money, with twenty-five percent per annum interest
thereon, if any person thereafter shows his right thereto, the treasurer shall
pay such redemption money to the person so executing such bond.
39-12-111. Land wrongfully sold - repayment.
by mistake or error of the treasurer, county clerk and recorder, or assessor or
from double assessment, a tax lien has been sold on land upon which no tax was
due at the time, the county shall reimburse the purchaser in the amount paid by
him in connection with the purchase of the tax lien on such land, together with
interest from the date of purchase at the rate which is determined as provided
in this section. Reimbursement shall be made from the various funds to which
the tax was originally distributed; except that interest shall be paid from the
county general fund. The treasurer, county clerk and recorder, or assessor, as
the case may be, and his sureties on his official bond shall be liable to the
county for such amounts reimbursed as a result of sales made only through
(a) The annual rate of interest shall be two percentage points above the
discount rate, which discount rate shall be the rate of interest a commercial
bank pays to the federal reserve bank of Kansas City using a government bond or
other eligible paper as security, and shall be rounded to the nearest full
Notwithstanding any other provision of this subsection (2), the rate of interest
shall be no lower than eight percent per annum compounded annually.
The commissioner of banking shall establish the annual rate of interest based
upon the computation specified in subsection (2) of this section. Such annual
rate of interest shall be so established as of September 1, 1981, to become
effective October 1, 1981. Thereafter, on September 1 of each year, the annual
rate of interest shall be established in the same manner, to become effective on
October 1 of the same year.
39-12-112. Allowance for erroneous assessments.
treasurer shall allow each treasurer to take credit for the amount of state tax
that may have been refunded to the taxpayer as double or erroneous assessments
or refunded to the purchaser of a tax lien on real estate which lien was
39-12-113. Redemption of proportionate interest.
person who has or claims an interest in or a lien upon all or any part of any
undivided or divided estate or interest in any piece or parcel of land or lot
for which a tax lien was sold pursuant to article 11 of this title may redeem
such undivided or divided estate or interest by paying to the treasurer his
proportionate part of the amount required to redeem the whole. In such case the
treasurer shall issue to such party a certificate of redemption for his interest
in such land or lot, as provided by law.
In the event that the treasurer cannot definitely ascertain the amount required
to redeem the portion sought to be redeemed, he shall request the assessor to
determine the valuation for assessment on such portion sought to be redeemed as
of the original assessment date for the tax upon which the sale of the tax lien
was based. Such assessor shall furnish such valuation for assessment to the
treasurer forthwith. The treasurer shall thereupon ascertain such proportionate
redemption amount as that amount which bears the same proportion to the amount
required to redeem the entire piece or parcel of land or lot for which a tax
lien was sold as such valuation for assessment so furnished bears to the
original valuation for assessment of the entire piece or parcel of land or lot
for which a tax lien was sold.
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