Colorado § 39-11-110 - When tax lien sale can be held.

§ 39-11-110. When tax lien sale can be held.

If, from any cause, the tax lien on property cannot be duly advertised and offered for sale on or before the second Monday of December, the treasurer shall hold the tax lien sale on any subsequent day in which it can be held, allowing time for the publication of notice as provided in section 39-11-102.

Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-10. L. 85: Entire section amended, p. 1236, § 6, effective July 1. L. 2005: Entire section amended, p. 1237, § 7, effective June 3. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 605, § 14, 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.

Intent of section to save late tax sales. This section is intended to save from invalidity a tax sale made after the second Monday in December where it is impossible to commence the sale on that day. City & County of Denver v. Bach, 92 Colo. 594, 22 P.2d 1114 (1933).

If a deed shows reason for delayed sale, it is not void. Where a tax deed shows on its face that the sale was held on a day subsequent to that designated by § 39-11-109, without a recital of any cause for the delay such as would authorize a sale on the subsequent day, the deed shows its falsity; but the deed is not void where it contains a recital of sufficient cause for the delay. Richardson v. Halbekann, 97 Colo. 175, 48 P.2d 1014 (1935).

A deed that does not recite the cause for the delay may be reformed through the use of extrinsic evidence 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).