Chapter 30 - CHAPTER 30 REAL PROPERTY TAXATION

• Jurisdiction: Colorado

Chapter 30 REAL PROPERTY TAXATION

SYNOPSIS

§ 30.1 INTRODUCTION

§ 30.1.1—Power to Tax

§ 30.1.2—Taxable Property; Exemptions

§ 30.1.3—Valuation and Assessment

§ 30.1.4—Taxation of Severed Mineral Interests

§ 30.1.5—Tax Liens

§ 30.1.6—Collection

§ 30.1.7—Petition for Abatement or Refund

§ 30.1.8—Approval of Tax Abatement or Refund

§ 30.1.9—Appeal to Board of Assessment Appeals

§ 30.2 PUBLIC AUCTION

§ 30.2.1—Notice to Delinquent Owner

§ 30.2.2—Notice to Surface Owner

§ 30.2.3—Erroneous Assessments

§ 30.2.4—Date of Public Auction

§ 30.2.5—Conduct of Public Auction

§ 30.2.6—Erroneous Sale

§ 30.2.7—Surface Owner's Right of First Refusal

§ 30.3 TAX SALE CERTIFICATES

§ 30.3.1—Certificate of Purchase

§ 30.3.2—Effect of Sale

§ 30.3.3—Payment of Taxes by Certificate Holder

§ 30.3.4—Determination of Validity of Tax Sale Certificate Held by a County or City and County

§ 30.3.5—Sale of Tax Sale Certificate by County, City, Town, or City and County

§ 30.4 REDEMPTION

§ 30.4.1—Right of Redemption

§ 30.4.2—Time for Redemption

§ 30.4.3—Redemption Amount

§ 30.4.4—Certificate of Redemption

§ 30.4.5—Effect of Redemption

§ 30.4.6—Common Fund Doctrine

§ 30.5 TAX DEEDS (OTHER THAN TO COUNTIES)

§ 30.5.1—In General

§ 30.5.2—Notice of Request or Demand for Tax Deed

§ 30.5.3—Form of Tax Deed

§ 30.5.4—Description

§ 30.5.5—Recitals

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