Colorado § 39-11-106 - Advertising and tax lien sale fees.
Full text of Colorado Colorado Revised Statutes § 39-11-106 — Advertising and tax lien sale fees., with citation guidance and answers to common questions.
§ 39-11-106. Advertising and tax lien sale fees.
(1) To the amount of delinquent taxes there must be added a fee to cover the cost of advertising, as provided in section 30-1-102. If the tax lien sale is conducted by means of the internet or other electronic medium, the treasurer may add a fee to cover the cost of conducting the tax lien sale.
(2) The treasurer of each county shall deliver the treasurer's list of all property for which tax liens are to be advertised for sale to the publisher or printer at least ten calendar days before the date of the first publication.
Source: L. 64: R&RE, p. 724, § 1. L. 65: p. 1110, § 1. C.R.S. 1963: § 137-11-6. L. 67: p. 212, § 3. L. 71: p. 328, § 7. L. 85: (2) amended, p. 1234, § 2, effective July 1. L. 91: (2) amended, p. 1972, § 2, effective March 27. L. 2005: (1) amended, p. 1236, § 4, effective June 3. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 604, § 10, 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.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-11-106
What does Colorado Revised Statutes § 39-11-106 cover?
Section 39-11-106 ("Advertising and tax lien sale fees.") 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 § 39-11-106?
A common citation format is "Colorado Revised Statutes § 39-11-106" (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 § 39-11-106 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.