Colorado § 39-11-141 - Action to determine validity of certificate of purchase.

§ 39-11-141. Action to determine validity of certificate of purchase.

Whenever any county or city and county in this state holds certificates of purchase which are believed by the board of county commissioners to be void for irregularity in the assessment of property or sale of a tax lien on property or otherwise, the board of county commissioners of the county or city and county may institute an action in the district court of the county, under the provisions of article 51 of title 13, to have the matter determined as to whether those certificates of purchase are void. These actions must be brought in the name of the board of county commissioners. Any number of certificates of purchase may be included in one action, and the fee owners of record of the tax liens on the property on account of the sale of which the certificates of purchase were issued must be made defendants in the action. If any defendant is a nonresident of the state or cannot be found, service of summons may be had upon that defendant in accordance with the provisions of rule 4 of the Colorado rules of civil procedure. If the court, by its decree, finds and determines that any such certificate of purchase is void, then the tax lien on the property on account of the sale of which the certificate of purchase was issued must be resold for taxes at the next succeeding tax lien sale for delinquent taxes; and if the irregularity on account of which the certificate of purchase was held void is in the assessment of the property, then the board of county commissioners shall direct the assessor to reassess the certificate of purchase, and, if the delinquent taxes are not thereafter duly paid pursuant to that reassessment, the tax lien on the property must likewise be sold at the next tax lien sale following the reassessment. No appeal lies from the final decree of the court in cases brought under this section. No costs of the action may be assessed against any defendant who files a disclaimer or fails to appear in the action.

Source: L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-40. L. 85: Entire section amended, p. 1244, § 27, effective July 1. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 613, § 40, 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.