Colorado § 39-11-119 - Subsequent payment by holder.
Full text of Colorado Colorado Revised Statutes § 39-11-119 — Subsequent payment by holder., with citation guidance and answers to common questions.
§ 39-11-119. Subsequent payment by holder.
Any person desiring to pay any subsequent taxes on any properties for which the person holds the certificates of purchase shall produce such certificates to the treasurer, or, if certificates are retained by the treasurer, the treasurer shall notify the person of the amount due. Upon receipt of payment, the treasurer shall record the amount of the subsequent tax and the date of payment on the permanent record. The treasurer may receive a fee for such services, as provided in section 30-1-102 (1)(j).
Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-19. L. 69: p. 1122, § 3. L. 71: p. 328, § 9. L. 75: Entire section amended, p. 1479, § 5, effective July 1. L. 83: Entire section amended, p. 1230, § 20, effective July 1. L. 94: Entire section amended, p. 757, § 11, effective April 20. L. 96: Entire section amended, p. 1393, § 14, effective July 1. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 608, § 22, 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.
Payment of subsequent taxes is permissive, not mandatory. This section provides for the payment of subsequent taxes by the holder of a tax certificate, and it clearly appears that the right to pay subsequent taxes is permissive, not mandatory. Bennett v. Shotwell, 118 Colo. 206, 194 P.2d 335 (1948).
Payment of subsequent taxes on land in irrigation district. One holding a tax purchase certificate for lands in an irrigation district is entitled to pay subsequent taxes with interest coupons of the district maturing in a year for which the tax is levied. Orchard Mesa Farms Co. v. Canon, 61 Colo. 347, 157 P. 192 (1916).
Frequently Asked Questions About Colorado § 39-11-119
What does Colorado Revised Statutes § 39-11-119 cover?
Section 39-11-119 ("Subsequent payment by holder.") 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 § 39-11-119?
A common citation format is "Colorado Revised Statutes § 39-11-119" (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 § 39-11-119 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.