Colorado § 32-1-1203 - Sale for delinquencies.
Full text of Colorado Colorado Revised Statutes § 32-1-1203 — Sale for delinquencies., with citation guidance and answers to common questions.
§ 32-1-1203. Sale for delinquencies.
If the taxes levied are not paid, delinquent real property shall be sold at the regular tax sale for the payment of said taxes, interest, and penalties in the manner provided by the statutes of this state for selling real property for the nonpayment of general taxes. If there are no bids at said tax sale for the property so offered, said property shall be struck off to the county, and the county shall account to the special district in the same manner as provided by law for accounting for school, town, and city taxes. Delinquent personal property shall be distrained and sold as provided by law.
Source: L. 81: Entire article R&RE, p. 1608, § 1, effective July 1.
Editor's note: The provisions of this section are similar to provisions of several former sections as they existed prior to 1981. For a detailed comparison, see the comparative tables located in the back of the index.
Cross references: For distraint and sale of personal property, see § 39-10-111; for the sale of tax liens, see article 11 of title 39.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-1-1203
What does Colorado Revised Statutes § 32-1-1203 cover?
Section 32-1-1203 ("Sale for delinquencies.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 32-1-1203?
A common citation format is "Colorado Revised Statutes § 32-1-1203" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 32-1-1203 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.