Colorado § 39-11-151 - County officials and employees may not acquire a tax lien by tax lien sale.

§ 39-11-151. County officials and employees may not acquire a tax lien by tax lien sale.

(1) (a) (Deleted by amendment, L. 2026.)

(b) No tax lien sold for delinquent taxes on a property pursuant to this article 11 may be sold to an elected or appointed county official, to a county employee, or to a member of the immediate family of such person or to the agent of any such county official or employee during the time the official or employee holds office or is employed.

(2) The purchase of any tax lien is exempt from the provisions of this section under the following circumstances:

(a) If the property was owned by the county official or county employee, or by a member of the immediate family of any such person, immediately prior to the sale of a tax lien on the property for delinquent taxes;

(b) If the property is situated within a county other than the county to which the county official or employee is elected, appointed, or employed;

(c) If the property is a severed mineral interest and, at the time of the sale, the county official or county employee is the owner of the surface estate which is coterminous with the severed mineral interest; or

(d) If the county official or employee had a legal interest in the property prior to a tax lien sale on the property for delinquent taxes.

(3) Any county official, county employee, or member of the immediate family of any such person, or the agent of any such county official or employee, who knowingly purchases any tax lien in violation of the provisions of this section commits a class 2 misdemeanor and must be punished as provided in section 18-1.3-501.

Source: L. 75: Entire section added, p. 1481, § 1, effective June 29. L. 85: (1) and (2) amended, p. 1246, § 32, effective July 1. L. 94: Entire section amended, p. 757, § 12, effective April 20. L. 2002: (3) amended, p. 1555, § 346, effective October 1. L. 2021: (3) amended, (SB 21-271), ch. 462, p. 3295, § 691, effective March 1, 2022. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 620, § 50, 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: (1) For other provisions relating to standards of conduct for public officers and employees, see article 18 of title 24.

(2) For the legislative declaration contained in the 2002 act amending subsection (3), see section 1 of chapter 318, Session Laws of Colorado 2002.