Colorado § 39-11-101 - Notice to delinquent owner.

§ 39-11-101. Notice to delinquent owner.

The treasurer shall make a list of all property the tax liens on which are subject to tax lien sale, describing such property as the same is described on the tax roll. Except as otherwise provided in section 39-2-117 (1)(a), no later than September 1 of each year, the treasurer shall send a notice by first-class mail, to the person's last-known mailing address, to each person by whom taxes for the previous year are known to be due and unpaid. The notice must indicate the amount of the person's delinquency and state that if the amount of the delinquency is not paid by the date specified in the notice, which shall not be less than fifteen calendar days from the date of mailing of the notice, the treasurer will advertise and sell a tax lien on the person's property on the date specified in the notice at tax lien sale for the delinquent taxes, interest, and applicable fees. If such list is not made until after September 1, the tax lien sale held thereunder shall not be void by reason thereof.

Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-1. L. 85: Entire section amended, p. 1234, § 1, effective July 1. L. 88: Entire section amended, p. 1293, § 26, effective May 23. L. 92: Entire section amended, p. 2230, § 17, effective April 9. L. 94: Entire section amended, p. 756, § 7, effective April 20. L. 96: Entire section amended, p. 116, § 4, effective March 25. L. 2005: Entire section amended, p. 1234, § 2, effective June 3. L. 2007: Entire section amended, p. 18, § 1, effective February 20. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 603, § 7, effective June 1.

Editor's note: Section 55(1) of chapter 135 (SB 26-144), Session Laws of Colorado 2026, provides that the act changing this section applies to any fee imposed, assessed, or collected by a county treasurer on or after June 1, 2026.

Cross references: For time when tax lien attaches, see § 39-1-107.

ANNOTATION

Law reviews. For note, "Tax Deeds in Colorado", see 18 Rocky Mt. L. Rev. 393 (1946).

Substantial departure from section as to land description voids sale. Where the assessment roll upon which the tax sale was based described the tract in question as containing 160 acres, the notice of tax sale, as published, described the tract as 36 acres, and the notice posted by the treasurer described it as 60 acres, there was a substantial departure from this section which is fatal to the validity of the sale. Callbreath v. Hapney, 24 Colo. App. 202, 132 P. 1143 (1913) (decided under former law).