Colorado § 36-1-132 - Lands sold subject to taxation.
Full text of Colorado Colorado Revised Statutes § 36-1-132 — Lands sold subject to taxation., with citation guidance and answers to common questions.
§ 36-1-132. Lands sold subject to taxation.
All lands sold under the provisions of this article or any interest therein shall be subject to taxation, and the director of the state board of land commissioners shall furnish to the county assessor of each county on May 1 of each year a list of the equities owned or acquired in all lands so sold, to whom sold, the price per acre, and the amount paid. Each county shall pay the expense incurred in compiling such list.
Source: L. 19: p. 650, § 25. C.L. § 1178. CSA: C. 134, § 77. CRS 53: § 112-3-33. C.R.S. 1963: § 112-3-33. L. 97: Entire section amended, p. 846, § 27, effective May 21.
ANNOTATION
For former statutory provision exempting such lands from taxation while title remained vested in the state, see Colo. Farm & Live Stock Co. v. Beerbohm, 43 Colo. 464, 96 P. 443 (1908); Gale v. Beerbohm, 43 Colo. 521, 96 P. 449 (1908).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 36-1-132
What does Colorado Revised Statutes § 36-1-132 cover?
Section 36-1-132 ("Lands sold subject to taxation.") 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 § 36-1-132?
A common citation format is "Colorado Revised Statutes § 36-1-132" (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 § 36-1-132 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.