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<br />Colorado Revised Statutes <br /> <br />Page 1 of 3 <br /> <br />Revised Statutes I Constitution I House Rules I Senate Rules I Joint Rules I Legislative Svc. <br /> <br />Next I ~r~Y I <br /> <br />37-41-124. Assessment - collection - redemption - deed. (1) The <br />revenue laws of this state for the assessment, levying, and collection <br />of taxes on real estate for county purposes, as modified in this <br />section, shall be applicable for the purposes of this article, including <br />the enforcement of penalties and forfeiture for delinquent taxes. <br />However, in case of sale of any lot or parcel of land, or any interest <br />therein, for delinquent irrigation district taxes or delinquent irrigation <br />district and general taxes, when there are no bids therefor on any of <br />the days of such tax sale, the same shall be struck off to the irrigation <br />district in which such land is located for the amount of the taxes, <br />interest, and costs thereon, and a certificate of sale shall be made out <br />to said district therefor and delivered to its secretary, who shall file <br />the same in the office of its board of directors and record the same in <br />a book of public record to be kept by said board for such purpose, but <br />no charge shall be made by the county treasurer for making such <br />certificate, and in such case he shall make the entry "struck off <br />to .............. irrigation district" on his records, as well as an entry <br />showing the amount of the general irrigation district taxes and <br />interest thereon, respectively, for which said lands were offered for <br />sale, together with the cost attending such sale. <br />(2) No taxes assessed against any land so struck off to said district <br />under the provisions of this section shall be payable until the same <br />has been derived by the district from the sale or redemption of such <br />lands. Such irrigation district or its assignee shall be entitled to a tax <br />deed for said lands in the same manner and subject to the same <br />equities as if a private purchaser at said tax sale, upon the payment to <br />the county treasurer at the time of demanding said deed of such sum <br />as the board of county commissioners of such county at any regular <br />or special meeting may decide. <br />(3) In case the owner of said lot or parcel of land, or interest therein, <br /> <br />http://www.leg.state.co.uslinetcrs.nsf/ caff08b8aOe34035 872565e8006d65f8/ aa15484ae48~... 10/26/2000 <br />