Colorado § 39-11-109 - Time of tax lien sale.
Full text of Colorado Colorado Revised Statutes § 39-11-109 — Time of tax lien sale., with citation guidance and answers to common questions.
§ 39-11-109. Time of tax lien sale.
The sale of tax liens on property upon which taxes remain delinquent must commence on or before the second Monday in December of each year.
Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-9. L. 85: Entire section amended, p. 1235, § 5, effective July 1. L. 2005: Entire section amended, p. 1237, § 6, effective June 3. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 605, § 13, 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
Annotator's note. The following annotations include cases decided under former provisions similar to this section.
Tax deed void if based on sale held later than time designated. A tax deed based on a sale held later than the time designated in this section where there is no explanation for the delay is void. Kingore v. Wallace, 85 Colo. 381, 276 P. 332 (1929); Ireland v. Gunnison Mt. Coal & Coke Co., 87 Colo. 193, 286 P. 280 (1930); Hochmuth v. Norton, 90 Colo. 453, 9 P.2d 1060 (1932); Sierra Mining Co. v. Lucero, 118 Colo. 180, 194 P.2d 302 (1948).
A deed that is otherwise void may be reformed in some circumstances. Where the tax sale was lawfully conducted, the deed was duly recorded, and the deed contained only a technical defect, equity permits the reformation of the deed based on extrinsic evidence on the validity of the underlying tax sale. Bd. of Comm'rs v. Timroth, 87 P.3d 102 (Colo. 2004).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-11-109
What does Colorado Revised Statutes § 39-11-109 cover?
Section 39-11-109 ("Time of tax lien sale.") 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 § 39-11-109?
A common citation format is "Colorado Revised Statutes § 39-11-109" (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 § 39-11-109 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.