Colorado § 39-11-102 - Treasurer to publish and post notice.

§ 39-11-102. Treasurer to publish and post notice.

(1) Except as set forth in subsection (3) of this section, the treasurer shall cause the notice described in subsection (2) of this section to be published in the newspaper selected pursuant to section 39-11-105, the first publication being at least four weeks before the date of sale, and shall post a written or printed notice in a conspicuous place in the office of the treasurer for not less than four weeks before the date of sale. If there is no newspaper published in the county, a like notice shall be given by posting one written or printed notice for the above length of time on or near the outer door of the treasurer's office. When publication is made in a weekly newspaper, the notice shall be published in three successive weekly issues. When publication is made in a daily newspaper, the notice shall be published only three times, once each week, on the same day of the week.

(2) The notice of tax lien sale must contain:

(a) A description of the properties on which the tax liens are subject to sale;

(b) The date, time, and place of the tax lien sale, including the electronic address if the tax lien sale is conducted by means of the internet or other electronic medium;

(c) The location of computer workstations that are available to the public and information about how to obtain instructions on accessing the tax lien sale and submitting bids if the tax lien sale is conducted by means of the internet or other electronic medium; and

(d) If the tax lien sale is conducted by means of the internet or other electronic medium, a statement that the bidding rules for the tax lien sale will be posted on the internet or other electronic medium used to conduct the tax lien sale at least two weeks before the date of sale.

(3) Repealed.

Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-2. L. 94: Entire section amended, p. 756, § 8, effective April 20. L. 2005: Entire section amended, p. 1235, § 3, effective June 3. L. 2022: (1) amended and (3) added, (HB 22-1223), ch. 308, p. 2220, § 2, effective August 10. L. 2026: (2) amended and (3) repealed, (SB 26-144), ch. 135, p. 603, § 8, effective June 1.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.

ANNOTATION

Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.

Purpose of this section is to give the fullest publicity to the notice of tax sale and list of delinquent taxes. Pelton v. Muntzing, 24 Colo. App. 1, 131 P. 281 (1913).

Treasurer to see that notice stays posted. This section contemplates a single act of posting a notice by the treasurer in a certain place within a prescribed time and imposes on him the further duty to see that it remains so posted until the day of sale. Pelton v. Muntzing, 24 Colo. App. 1, 131 P. 281 (1913).