Colorado § 39-11-117 - Certificate of purchase.
Full text of Colorado Colorado Revised Statutes § 39-11-117 — Certificate of purchase., with citation guidance and answers to common questions.
§ 39-11-117. Certificate of purchase.
The treasurer shall prepare, sign, and retain for safekeeping or deliver to the purchaser of a tax lien on any property sold for the payment of delinquent taxes a certificate of purchase describing the property on which the taxes and fees were paid by the purchaser, as the property was described in the record of sales, and also stating the rate of interest and the total amount of all taxes, delinquent interest, and fees on each property for which the tax lien was sold, as described in the record of sales, and that payment thereof has been made, with columns for subsequent taxes. For each certificate so delivered, the purchaser shall pay a fee to the treasurer as provided in section 30-1-102.
Source: L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-17. L. 69: p. 1122, § 2. L. 71: p. 328, § 8. L. 75: Entire section amended, p. 1479, § 4, effective July 1. L. 85: Entire section amended, p. 1238, § 13, effective July 1. L. 92: Entire section amended, p. 2231, § 22, effective April 9. L. 96: Entire section amended, p. 1393, § 13, July 1. L. 2005: Entire section amended, p. 1238, § 11, effective June 3. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 608, § 21, 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.
Cross references: For certificate of sale for personal property, see § 39-10-111. For certificate of sale for a mobile home, see § 39-10-111.5.
ANNOTATION
Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.
County treasurer is entitled to fee for issuing certificate of purchase. Sherman v. Greeley Bldg. & Loan Ass'n, 66 Colo. 288, 181 P. 975 (1919).
Fee becomes property of collecting officer. A fee which is provided for a specified public service presumably becomes the property of the officer authorized to collect it, subject to the power of the proper public authority to limit the amount retainable by the officer to a certain sum. Moffat Tunnel Imp. Dist. v. McGuire, 103 Colo. 539, 87 P.2d 753 (1939).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-11-117
What does Colorado Revised Statutes § 39-11-117 cover?
Section 39-11-117 ("Certificate of purchase.") 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 § 39-11-117?
A common citation format is "Colorado Revised Statutes § 39-11-117" (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 § 39-11-117 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.