Colorado § 37-46-126.6 - Delinquent taxes.
Full text of Colorado Colorado Revised Statutes § 37-46-126.6 — Delinquent taxes., with citation guidance and answers to common questions.
§ 37-46-126.6. Delinquent taxes.
(1) Before July 1, 2024, if the taxes levied are not paid, then delinquent real property shall be sold at the regular tax sale for the payment of such taxes, interest, and penalties in the manner provided by statute for selling real property for the nonpayment of taxes. If there are no bids at such tax sale for the property so offered, the property shall be struck off to the county, and the county shall account to the district or the subdistrict levying the taxes in the same manner as provided by law for accounting for school, town, and city taxes.
(2) Delinquent personal property shall be distrained and sold as provided by law.
(3) Nothing in this article, neither the tax limitations in sections 37-46-109 (1) and 37-46-126.3 (1) nor otherwise, shall be construed as preventing the collection in full of the proceeds of all levies of taxes by the district or subdistrict levying the taxes authorized by this article, including, without limitation, any delinquencies, interest, penalties, and costs.
(4) Notwithstanding any law to the contrary, on or after July 1, 2024, a district, subdistrict, or 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 sale or striking off of property to a county or the issuance of a 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 for nonpayment of taxes 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. 79: Entire section added, p. 1360, § 6, effective May 31. L. 2024: (1) amended and (4) added, (HB 24-1056), ch. 165, p. 808, § 21, effective July 1.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 37-46-126.6
What does Colorado Revised Statutes § 37-46-126.6 cover?
Section 37-46-126.6 ("Delinquent taxes.") 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 § 37-46-126.6?
A common citation format is "Colorado Revised Statutes § 37-46-126.6" (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 § 37-46-126.6 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.