Colorado § 39-11.5-108 - Fees and costs.

§ 39-11.5-108. Fees and costs.

(1) All fees pursuant to section 30-1-102 and costs incurred under this article 11.5 are fees and costs of the public auction chargeable as additional amounts owing under the certificate of purchase. The amounts must be deducted from the proceeds of any public auction or, if there are no cash proceeds from a public auction adequate to pay the fees and costs to the extent of the inadequacy, the lawful holder must pay the fees and costs. The treasurer may decline to issue a treasurer's deed pursuant to section 39-11.5-501 until all money due to the treasurer has been paid.

(2) Fees and costs include, but are not limited to, the following amounts of money that have been paid or incurred:

(a) Costs and expenses allowable under the tax lien;

(b) All expenses actually incurred by the treasurer conducting the public auction, publication costs, posting costs, statutory notice costs and postage, and title fees;

(c) Any general or special taxes or ditch or water assessments levied or accrued against the property and any governmental or quasi-governmental lien, fine, penalty, or assessment against the property, if paid pursuant to this article 11.5; and

(d) Sums due on any prior lien or encumbrance on the property that constitutes a lien prior to the tax lien being auctioned; except that, any principal that would not have been due prior to the public auction must not be included in the sum due pursuant to this subsection (2)(d) unless paid pursuant to this article 11.5.

(3) In the case of a property owner redemption made pursuant to section 39-11.5-106, lawful holders' fees and costs specifying the amount, itemized in substantially the same form as a bid pursuant to section 39-11.5-107 including treasurer fees and costs must be included in the statement of redemption.

Source: L. 2026: Entire article R&RE, (SB 26-144), ch. 135, p. 634, § 53, effective June 1.