Colorado § 37-45-129 - Sale for delinquencies.
Full text of Colorado Colorado Revised Statutes § 37-45-129 — Sale for delinquencies., with citation guidance and answers to common questions.
§ 37-45-129. Sale for delinquencies.
(1) Before July 1, 2024, if the taxes or assessments levied are not paid, then the real property shall be sold at the regular tax sale for the payment of said taxes and assessments, interest, and penalties in the manner provided by the statutes of the state of Colorado for selling property for payment of general taxes. If there are no bids at said tax sale for the property so offered under class A and class B, said property shall be struck off to the county, and the county shall account to the district in the same manner as provided by law for accounting for school, town, and city taxes. If there are no bids for the property so offered under class C and class D, said property shall be struck off to the district, and the tax certificate shall be issued in the name of the district, and the board shall have the same power with reference to sale of said tax certificate as vested in county commissioners and county treasurers when property is struck off to the counties.
(2) Notwithstanding any law to the contrary, on or after July 1, 2024, a water conservancy district or a county treasurer shall follow the procedures established in article 11.5 of title 39 and shall not follow the procedures established in this section or article 11 of title 39 concerning the striking off of property or the issuance of a tax certificate or tax deed. Notwithstanding any law to the contrary, on or after July 1, 2024, a lot or parcel of land shall not be struck off to a county or water conservancy district and a county treasurer shall not issue a tax certificate or tax deed pursuant to this section or article 11 of title 39 to the extent such actions would be inconsistent with the requirements of article 11.5 of title 39.
Source: L. 37: p. 1345, § 23. CSA: C. 173B, § 37. CRS 53: § 149-6-24. C.R.S. 1963: § 150-5-24. L. 2024: Entire section amended, (HB 24-1056), ch. 165, p. 808, § 20, effective July 1.
Cross references: For tax sales, see article 11 of title 39.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 37-45-129
What does Colorado Revised Statutes § 37-45-129 cover?
Section 37-45-129 ("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 § 37-45-129?
A common citation format is "Colorado Revised Statutes § 37-45-129" (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 § 37-45-129 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.