Colorado § 39-11-112 - Erroneous name or assessment in wrong county - effect.

§ 39-11-112. Erroneous name or assessment in wrong county - effect.

(1) When tax liens on any properties are offered for sale for any delinquent taxes, it is not necessary to sell the same as the property of any person. No sale of any tax lien on any property for delinquent taxes is considered invalid because charged on the roll in any other name than that of the rightful owner, or charged as unknown; but the tax lien and such property in other respects must be sufficiently described on the tax roll to identify the same, and the taxes for such property must be due and unpaid at the time of the tax lien sale.

(2) When any property lying in one county is erroneously taxed and a tax lien on such property is sold for delinquent taxes in another county, the county so erroneously taxing and selling a tax lien on property for delinquent taxes is liable to the owner of the property for any expense or damage caused to such owner by the erroneous tax lien sale.

Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, effective July 1. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 606, § 16, 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 a case decided under this section as it existed prior to its 1964 repeal and reenactment.

Description must enable purchaser to know what is for sale. The assessment is made with a view to a possible sale, and the property should, therefore, be so described as to enable the owner to know what land is charged with the tax, and also to enable a possible purchaser to know what land is offered for sale. Hence the description should be sufficient in itself to identify the land or, if reference to a map on record is required, that should be indicated in the assessment. Stough v. Reeves, 42 Colo. 432, 95 P. 958 (1908).

Description by block number without a map is insufficient. The description of a parcel of land, in connection with tax sales, as a portion of an entire larger tract simply by number and block, without any reference to a map, is not sufficient prima facie evidence to identify the portion assessed. Stough v. Reeves, 42 Colo. 432, 95 P. 958 (1908).