Colorado § 39-12-109 - Payment upon surrender of tax certificate.
Full text of Colorado Colorado Revised Statutes § 39-12-109 — Payment upon surrender of tax certificate., with citation guidance and answers to common questions.
§ 39-12-109. Payment upon surrender of tax certificate.
On demand of any person entitled to redemption money in his hands, the treasurer shall pay the same to any such person, upon his surrendering to him the tax certificate to such land or lot as has been redeemed. If only a portion of the land or lots described in the tax certificate has been redeemed, the treasurer shall endorse on such certificate the portion redeemed and the amount of money paid to each person and shall take a receipt therefor.
Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-9.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Section is applicable to property sold for special municipal improvement taxes. House v. Bd. of Comm'rs, 89 Colo. 196, 300 P. 998 (1931).
County treasurer is not entitled to a commission on money paid into his hands for the redemption of land sold to individuals for delinquent taxes nor to any fee for entering on his books an assignment of a certificate of purchase. Mitchell v. Wheeler, 20 Colo. App. 159, 77 P. 361 (1904).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-12-109
What does Colorado Revised Statutes § 39-12-109 cover?
Section 39-12-109 ("Payment upon surrender of tax certificate.") 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 § 39-12-109?
A common citation format is "Colorado Revised Statutes § 39-12-109" (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 § 39-12-109 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.