Colorado § 39-11-107 - Erroneous assessments - abatement.
Full text of Colorado Colorado Revised Statutes § 39-11-107 — Erroneous assessments - abatement., with citation guidance and answers to common questions.
§ 39-11-107. Erroneous assessments - abatement.
It is the duty of the treasurer of each county, before making sale of tax liens on any property for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in the treasurer's office, and to omit from such sale the tax liens on all property doubly or erroneously assessed, insofar as the treasurer is able to ascertain the same, and to make an itemized report to the board of county commissioners of the county showing such double or erroneous assessment. The board of county commissioners, on receipt of such itemized report, by resolution to be entered in its proceedings, shall abate the taxes levied upon such double or erroneous assessments.
Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-7. L. 85: Entire section amended, p. 1235, § 3, effective July 1. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 604, § 11, 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
County treasurer has an independent duty to carefully examine the county assessor's delinquent tax list. A county treasurer has a independent duty to compare the county assessor's delinquent tax list to the treasurer's own records to prevent an erroneous tax lien from being sold. Arnold v. Brent, 2024 COA 104, 561 P.3d 426.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-11-107
What does Colorado Revised Statutes § 39-11-107 cover?
Section 39-11-107 ("Erroneous assessments - abatement.") 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 § 39-11-107?
A common citation format is "Colorado Revised Statutes § 39-11-107" (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 § 39-11-107 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.