Chapter 30 - § 30.6 • TAX DEEDS TO COUNTIES

• Jurisdiction: Colorado

§ 30.6 • TAX DEEDS TO COUNTIES

§ 30.6.1—Application for Tax Deed to County

Application After Three Years

Where a tax lien has been struck off to the county at a tax sale and the county has held the certificate of purchase for three years or more, the board of county commissioners may apply for and receive a tax deed in like manner as provided by law in the case of delinquent tax sale certificates held by individuals, and the board, whenever the county becomes entitled to a tax deed, may cause the treasurer to issue, serve, and publish notices of application for the tax deed in like manner as in the case of individual certificate holders.³⁹⁴

Application After Five Years

Where the county has held the certificate of purchase for five years and the real estate is not located within the limits of an incorporated town or city, the county may include in one request or demand any or all separate parcels or real estate for which it holds tax sale certificates for sales in any one year, and the board of county commissioners may apply for and receive tax deeds therefor.³⁹⁵ The treasurer is not required to give notice that a request or demand for tax deed has been made upon him or her. In lieu of such notice, the treasurer must, at least 60 days before the day the tax deed issues, give notice by registered or certified mail, addressed to the last-known residence of the person in whose name the real estate is assessed for the years during which the taxes have not been paid, that a tax deed has been applied for and that a tax deed will issue on a day certain.³⁹⁶ Notice to the person in which name the real estate is assessed is sufficient even though the property is held of record in joint tenancy.³⁹⁷ The treasurer must also post in a public place in the county courthouse, at least 60 days before the deed issues, a notice stating that a deed will be issued to the county on the real estate described in the notice. The notice must contain the name of the person to whom the property is assessed together with the date the tax deed will issue.³⁹⁸

Application After Eight Years

Where the county has held the certificate of purchase for eight years and in the opinion of the board the real estate is not used, operated, or maintained wholly or in part in the interest or for the benefit of the public, the board may apply for and receive a tax deed therefor.³⁹⁹ The treasurer is not required to give notice that a request or demand for tax deed has been made upon him or her. In lieu...