State Bill Colorado

Amendments for HB24-1056

House Journal, February 23
21 HB24-1056 be amended as follows, and as so amended, be referred to
22 the Committee of the Whole with favorable
23 recommendation:
24
25 Amend printed bill, page 6, lines 6 and 7, strike "county courthouse," and
26 substitute "county courthouse OFFICE OF THE TREASURER AND ON THE
27 TREASURER'S WEBSITE,".
28
29 Page 7, after line 5 insert:
30
31 "SECTION 4. In Colorado Revised Statutes, add 39-11-153 as
32 follows:
33 39-11-153. Interaction with other law. NOTWITHSTANDING ANY
34 LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024, A PURCHASER,
35 LAWFUL HOLDER, OR TREASURER SHALL FOLLOW THE PROCEDURES
36 ESTABLISHED IN ARTICLE 11.5 OF TITLE 39 AND SHALL NOT FOLLOW THE
37 PROCEDURES ESTABLISHED IN THIS ARTICLE 11. NOTWITHSTANDING ANY
38 LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024, A TREASURER SHALL
39 NOT ISSUE A DEED PURSUANT TO THIS ARTICLE 11.".
40
41 Renumber succeeding sections accordingly.
42
43 Page 7, afer line 26 insert:
44
45 "(4) "INVESTMENT BALANCE" MEANS THE REDEEMABLE AMOUNT
46 A TAX LIEN.".
47
48 Renumber succeeding subsections accordingly.
49
50 Page 8, strike line 5 and substitute:
51
52 "(a) THE NAMES AND ADDRESSES OF THE PERSONS ON THE MAILING
53 LIST CREATED BY A TREASURER PURSUANT TO SECTION 39-11.5-104 (2);".
54
55 Page 8, line 8, after "DATE" insert "AND TIME".
106 1 Page 8, line 10, strike "39-11.5-104 (2)(b)" and substitute "39-11.5-
2 (1)".
3
4 Page 9, strike lines 19 through 21 and substitute:
5
6 "(10) "OVERBID" MEANS THE AMOUNT IN EXCESS OF THE MINIMUM
108 7 BID ACCEPTED BY THE TREASURER PURSUANT TO SECTION 39-11.5-
8 (3)(a).".
9
10 Page 9, strike lines 25 and 26 and substitute "SUBJECT TO A TAX LIEN.".
11
12 Page 10, strike lines 3 through 5 and substitute:
13
14 "(a) THE PERSON TO WHOM THE TREASURER AWARDS CERTIFICATE
15 OF OPTION FOR TREASURER'S DEED PURSUANT TO SUBSECTION
16 39-11.5-110.".
17
18 Page 10, line 8, strike "(2)".
19
20 Page 11, line 5, strike "TREASURER'S DEED" and substitute "A
21 PUBLIC AUCTION OF A CERTIFICATE OF OPTION FOR
22 TREASURER'S DEED".
23
24 Page 12, lines 13 and 14, strike "THE AMOUNT OF THIRTY DOLLARS" and
25 substitute "AN AMOUNT EQUAL TO THE AMOUNT ESTABLISHED IN SECTION
26 38-37-104 (1)(b)(I)".
27
28 Page 12, line 20, after "AUCTION" insert "FILED BY A LAWFUL HOLDER".
29
30 Page 12, line 26, after "AUCTION" insert "AND THE ORIGINAL CERTIFICATE
31 OF PURCHASE, IF NOT PREVIOUSLY RECORDED,".
32
33 Page 13, line 3, strike "TWENTY" and substitute "THIRTY" and after
34 "APPLICATION" insert "FOR PUBLIC AUCTION".
35
36 Page 13, lines 3 and 4, strike "IN ACCORDANCE WITH" and substitute
37 "PURSUANT TO".
38
39 Page 13, line 5, strike "KNOWN INTERESTED PARTY".
40
41 Page 13, strike lines 6 through 10 and substitute "FORTH IN THE
42 APPLICATION FOR PUBLIC AUCTION.".
43
44 Page 13, line 11, strike "(a)" and after "AFTER" insert "EITHER RECEIVING
45 THE RESULTS OF THE TITLE SEARCH OR".
46
47 Page 13, line 14, strike "LIST AND" and substitute "LIST,".
48
49 Page 13, line 15, strike "LIST." and substitute "LIST, AND ADD THE FIRST
50 AND LAST PUBLICATION DATES, IF NOT ALREADY SPECIFIED IN THE KNOWN
51 INTERESTED PARTY NOTICE, ON THE TREASURER'S OFFICE WEBSITE.".
52
53 Page 13, strike lines 16 through 21.
54
55
1 Page 14, line l, strike "NOTICE," and substitute "NOTICE AND ADD THE
2 FIRST AND".
3
4 Page 14, strike line 2.
5
6 Page 14, line 6, strike "ALSO".
7
8 Page 14, strike line 7.
9
10 Page 14, line 8, strike "AND ADDING" and substitute "INTERESTED PARTY
11 NOTICE AND ADD".
12
13 Page 14, after line 11 insert:
14
15 "(6) NO LESS THAN THIRTY CALENDAR DAYS AFTER EITHER
16 RECEIVING THE RESULTS OF THE TITLE SEARCH OR COMPLETING A REVIEW
17 OF RELEVANT COUNTY RECORDS OF THE COUNTY CLERK AND RECORDER
18 CONCERNING THE PROPERTY PURSUANT TO SECTION 39-11.5-104 (2), IF
19 THE PROPERTY THAT IS THE SUBJECT OF THE PUBLIC AUCTION IS FIVE
20 HUNDRED DOLLARS OR MORE, THE TREASURER SHALL COMMENCE
21 PUBLICATION OF THE KNOWN INTERESTED PARTY NOTICE FOR THREE
22 WEEKS, WHICH MEANS PUBLICATION ONCE EACH WEEK FOR THREE
23 SUCCESSIVE WEEKS IN A NEWSPAPER THAT IS PUBLISHED DAILY, WEEKLY,
24 OR SEMIWEEKLY IN THE COUNTY. IF THERE IS NO SUCH NEWSPAPER, THEN
25 THE TREASURER SHALL POST THE NOTICE CONSPICUOUSLY IN THE OFFICES
26 OF THE COUNTY CLERK AND RECORDER, THE TREASURER, AND THE
27 ASSESSOR AND IN AT LEAST TWO OTHER PUBLIC PLACES IN THE COUNTY
28 SEAT.
29 (7) IF ANY NOTICE SENT PURSUANT TO THIS SECTION IS RETURNED
30 AS UNDELIVERABLE, THE COUNTY TREASURER SHALL CONDUCT A
31 REASONABLE SEARCH TO LOCATE AND NOTIFY THE PROPERTY OWNER OF
32 RECORD.".
33
34 Page 14, line 15, strike "PUBLICATION." and substitute "PUBLICATION OF
35 THE KNOWN INTERESTED PARTY NOTICE PUBLISHED BY THE TREASURER
36 PURSUANT TO SECTION 39-11.5-104 (1).".
37
38 Page 14, line 18, strike "FOR" and substitute "NOTWITHSTANDING
39 SECTION 39-11.5-105, FOR".
40
41 Page 16, line 14, strike "NOTICE OF PUBLIC AUCTION AND DEMAND" and
42 substitute "APPLICATION FOR PUBLIC AUCTION".
43
44 Page 17, line 10, after "LIEN" insert "BEING".
45
46 Page 18, line 25, strike "THE SUM OF ONE HUNDRED DOLLARS," and
47 substitute "AN AMOUNT EQUAL TO THE AMOUNT ESTABLISHED IN SECTION
48 38-37-104 (1)(b)(XI),".
49
50 Page 19, line 24, after "RECEIVING" insert "WRITTEN".
51
52 Page 19, line 25, after "NOTICE" insert "PURSUANT TO SUBSECTION
53 (2)(d)(IV)(A) OF THIS SECTION".
54
55
1 Page 20, line 4, strike "NOTICE" and substitute "WRITTEN NOTICE
2 PURSUANT TO SUBSECTION (2)(d)(IV)(A) OF THIS SECTION".
3
4 Page 20, line 6, strike "PUBLIC AUCTION" and substitute "KNOWN
5 INTERESTED PARTY NOTICE".
6
7 Page 21, lines 3 and 4, strike "THE AMOUNT OF THIRTY-FIVE DOLLARS."
8 and substitute "AN AMOUNT EQUAL TO THE AMOUNT ESTABLISHED IN
9 SECTION 38-37-104 (1)(b)(V).".
10
11 Page 21, strike lines 25 through 27.
12
13 Page 22, strike lines 1 through 5 and substitute "PERIOD. THE".
14
15 Page 22, line 6, strike "NOTICE" and substitute "APPLICATION FOR PUBLIC
16 AUCTION".
17
18 Page 22, line 9, strike "THE AMOUNT OF FIFTY DOLLARS" and substitute
104 19 "AN AMOUNT EQUAL TO THE AMOUNT ESTABLISHED IN SECTION 38-37-
20 (1)(b)(VI),".
21
22 Page 22, line 16, strike "THE PERSON WHO" and substitute "THE
23 TREASURER SHALL:".
24
25 Page 22, strike lines 17 and 18.
26
27 Page 22, line 23, strike "ASSOCIATED WITH THE" and substitute "AT THE
28 TIME OF THE REDEMPTION IN ACCORDANCE WITH THIS ARTICLE 11.5.".
29
30 Page 22, strike line 24.
31
32 Page 24, lines 12 and 13, strike "NEGOTIABLE PAPER," and substitute
33 "CASHIERS CHECK, BANK CHECK,".
34
35 Page 25, lines 5 and 6, strike "REDEEM ALL LIENORS FOR A PORTION OF
36 THE OVERBID AMOUNT," and substitute "ISSUE OVERBID FUNDS TO LIENORS
37 WHO COMPLY WITH THE REQUIREMENTS OF THIS ARTICLE 11.5, ".
38
39 Page 25, line 21, after "THIRTY" insert "CALENDAR".
40
41 Page 26, strike lines 11 through 27.
42
43 Page 27, strike lines 1 through 7.
44
45 Reletter succeeding paragraphs accordingly.
46
47 Page 27, strike lines 20 through 23 and substitute "AT THE TIME OF SALE,
48 OR WITHIN THE TIME PERIOD ALLOWED BY THE TREASURER, THE
49 TREASURER SHALL AWARD THE CERTIFICATE OF OPTION FOR TREASURER'S
50 DEED TO THE NEXT HIGHEST BIDDER FROM THE PUBLIC AUCTION WHO
51 TIMELY PAYS THE AMOUNT DUE FROM BIDDING TO THE TREASURER.".
52
53 Page 27, strike lines 26 and 27 and substitute "AMOUNT DUE AT THE TIME
54 OF SALE, OR WITHIN THE TIME PERIOD ALLOWED BY THE TREASURER, THE
1 TREASURER SHALL AWARD THE CERTIFICATE OF OPTION FOR TREASURER'S
2 DEED TO THE NEXT HIGHEST BIDDER FROM THE PUBLIC AUCTION WHO
3 TIMELY PAYS THE AMOUNT DUE FROM BIDDING TO THE TREASURER.".
4
5 Page 28 strike line 1.
6
7 Page 28, line 5, strike "property" and substitute "certificate of
8 purchase".
9
10 Page 28, lines 26 and 27, strike "WITHIN ONE BUSINESS DAY OF THE
11 RECEIPT BY THE TREASURER OF THE NOTICE OF INTENT TO REDEEM" and
12 substitute "AT THE END OF THE PERIOD IN WHICH A LAWFUL HOLDER MAY
13 FILE AN INTENT TO REDEEM PURSUANT TO THIS ARTICLE 11.5, IF A NOTICE
14 OF INTENT TO REDEEM IS".
15
16 Page 29, line 11, strike "STATEMENT. A PURCHASER THAT IS" and
17 substitute "STATEMENT".
18
19 Page 29, strike lines 12 through 16.
20
21 Page 29, line 17, strike "THE DATE OF THE STATEMENT,".
22
23 Page 29, strike lines 23 and 24 and substitute "(4)(a) OF THIS SECTION.".
24
25 Page 30, line 14, strike "SECTION OR EACH" and substitute "SECTION.".
26
27 Page 30, strike lines 15 and 16.
28
29 Page 31, strike lines 1 through 6.
30
31 Reletter succeeding paragraph accordingly.
32
33 Page 31, after line 18 insert:
34
35 "(6) Redemption proceeds. UPON THE EXPIRATION OF THE
36 REDEMPTION PERIOD UNDER THIS SECTION, THE TREASURER SHALL
37 DISBURSE ALL REDEMPTION PROCEEDS TO THE PERSONS ENTITLED TO
38 RECEIVE THEM.".
39
40 Renumber succeeding subsections accordingly.
41
42 Page 31, line 24, strike "(7)" and substitute "(6)".
43
44 Page 32, line 13, strike "(1)(f)" and substitute "(1)(c)".
45
46 Page 33, line 19, strike "Redemption" and substitute "Payment".
47
48 Page 33, line 20, strike "redemption." and substitute "payment of
49 overbid amount.".
50
51 Page 33, line 21, strike "REDEEM" and substitute "RECEIVE PAYMENT OF".
52
53 Page 34, line 3, strike "39-11.5- 103 AND THE LIENOR IS" and substitute
54 "39-11.5-103.".
55
1 Page 34, strike lines 4 through 6 and substitute "IF, PRIOR TO".
2
3 Page 34, strike lines 15 through 26 and substitute "INTENT TO RECEIVE
4 PAYMENT OF A PORTION OF THE OVERBID AMOUNT.".
5
6 Page 35, line 2, strike "REDEEM," and substitute "RECEIVE PAYMENT OF A
7 PORTION OF THE OVERBID AMOUNT,".
8
9 Page 35, line 5, strike "REDEEM." and substitute "RECEIVE PAYMENT OF A
10 PORTION OF THE OVERBID AMOUNT.".
11
12 Page 35, line 7, after the first "THE" insert "ORIGINAL".
13
14 Page 35, line 10, strike "REDEEM" and substitute "RECEIVE PAYMENT OF
15 A PORTION OF THE OVERBID AMOUNT".
16
17 Page 35, strike lines 15 through 22.
18
19 Renumber succeeding subsections accordingly.
20
21 Page 35, line 23, strike "Redemption proceeds." and substitute "Overbid
22 payment proceeds.".
23
24 Page 35, line 24, strike "REDEMPTION" and substitute "OVERBID AMOUNT
25 PAYMENT".
26
27 Page 35, line 25, strike "REDEMPTION" and substitute "OVERBID AMOUNT
28 PAYMENT".
29
101 30 Page 36, line 22, strike "39-11.5-101 (12)(c)" and substitute "39-11.5-
31 (14)(c)".
32
33 Page 36, lines 23 and 24, strike "THE AMOUNT OF THIRTY DOLLARS" and
34 substitute "AN AMOUNT EQUAL TO THE AMOUNT ESTABLISHED IN SECTION
35 38-37-104 (1)(b)(IV)".
36
37 Page 37, after line 3 insert:
38
39 "(3) UPON THE ISSUANCE OF A CERTIFICATE OF OPTION, IF THE
40 LAWFUL HOLDER HAS NOT REDEEMED PURSUANT TO SECTION 39-11.5-111,
41 THE TREASURER SHALL DISBURSE THE REMAINING PROCEEDS THAT THE
42 LAWFUL HOLDER IS ENTITLED TO FROM THE PUBLIC ACTION TO LAWFUL
43 HOLDER TO RECEIVE THEM.".
44
45 Page 37, lines 15 and 16, strike "THE AMOUNT OF THIRTY DOLLARS" and
46 substitute "AN AMOUNT EQUAL TO THE AMOUNT ESTABLISHED IN SECTION
47 38-37-104 (1)(b)(IV)".
48
49 Page 38, line 22, strike "(1)".
50
51 Page 38, line 24, strike "DEDUCT".
52
53 Page 38, strike lines 25 through 27 and substitute "COLLECT FROM THE
54 LAWFUL HOLDER, PRIOR TO HOLDING THE PUBLIC AUCTION.".
55
1 Page 39, strike lines 1 through 6.
2
3 Page 39, after line 15 insert:
4
5 "39-11.5-119. Interaction with other law. NOTWITHSTANDING
6 ANY LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024, A PURCHASER,
7 LAWFUL HOLDER, OR TREASURER SHALL FOLLOW THE PROCEDURES
8 ESTABLISHED IN THIS ARTICLE 11.5 AND SHALL NOT FOLLOW THE
9 PROCEDURES ESTABLISHED IN ARTICLE 11 OF TITLE 39. NOTWITHSTANDING
10 ANY LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024, A TREASURER
11 SHALL NOT ISSUE A DEED PURSUANT TO ARTICLE 11 OF TITLE 39.
12
13 SECTION 6. Effective date. This act takes effect July 1, 2024.".
14
15 Renumber succeeding section accordingly.
16
17 Strike "THIS HOUSE BILL 24-_____," and substitute "House Bill 24-1056,"
18 on: Page 3, lines 5 and 17; Page 4, lines 8, 16, and 27; Page 5, lines 10,
19 17, and 22; and Page 6, lines 5 and 6, 11 and 12, and 16.
20
21 Strike "NOTICE OF PUBLIC AUCTION," and substitute "APPLICATION FOR
22 PUBLIC AUCTION," on: Page 20, line 27; Page 21, line 13, lines 20 and 21,
23 and lines 23 and 24; and Page 24, lines 17 and 18 and line 24.
24
25 Strike "PROPERTY" and substitute "CERTIFICATE OF PURCHASE" on: Page
26 28, line 7; and Page 30, line 20, line 23, and line 25.
27
28

House Journal, February 27
44 Amendment No. 1, Finance Report, dated February 22, 2024, and placed
45 in member's bill file; Report also printed in House Journal, February 23,
46 2024.
47
48 Amendment No. 2, by Representative Frizell:
49
50 Amend Finance Committee Report, dated February 22, 2024, page 1 of
11 51 the report, line 11, strike "ARTICLE 11." and substitute "ARTICLE
52 CONCERNING THE ISSUANCE OF A DEED.".
53
54 Page 1 of the report, line 16, after "AMOUNT" insert "OF".
55
56
39 1 Page 8 of the report, line 19, strike "TITLE 39." and substitute "TITLE
2 CONCERNING THE ISSUANCE OF A DEED."
3
4 Page 8 of the report, line 24, strike "House Bill 24-1056," and substitute
5 "HOUSE BILL 24-1056,".
6
7 Page 8 of the report, line 27, strike "AUCTION,"" and substitute
8 "AUCTION".
9
10 Page 8 of the report, line 28, strike "AUCTION,"" and substitute
11 "AUCTION".
12
13 Page 8 of the report, line 29, strike "line 24." and substitute "line 25.".
14
15 As amended, ordered engrossed and placed on the Calendar for Third
16 Reading and Final Passage.

Senate Journal, March 13
After consideration on the merits, the Committee recommends that HB24-1056 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 10, strike lines 14 through 24 and substitute:
"(14) "PURCHASER" MEANS THE PERSON TO WHOM THE TREASURER
AWARDS THE CERTIFICATE OF OPTION FOR TREASURER'S DEED AS THE WINNING
BIDDER AT THE PUBLIC AUCTION WHO TIMELY SUBMITS PROPER FUNDS OR, IF NO
VALID BIDS ARE RECEIVED AT THE PUBLIC AUCTION, THE LAWFUL HOLDER WHO
DOES NOT FILE A WITHDRAWAL OF THE APPLICATION FOR PUBLIC AUCTION
PURSUANT TO SECTION 39-11.5-106.".

Page 13, lines 4 and 5, strike "NO LATER THAN FIVE BUSINESS DAYS" and
substitute "AS SOON AS PRACTICABLE".

Page 13, line 15, strike "NO LATER THAN" and substitute "WITHIN" and strike
"RECEIPT".

Page 13, strike line 16 and substitute "TREASURER'S DETERMINATION.".

Page 14, line 23, after "IF" insert "THE VALUATION FOR ASSESSMENT OF".

Page 15, strike line 16 and substitute "39-11.5-104 (1) OR THE DATE OF THE
MAILING OF THE KNOWN INTERESTED PARTY NOTICE IF PUBLICATION IS NOT
REQUIRED.".

Page 17, strike lines 26 and 27.

Strike page 18.

Page 19, strike lines 1 through 21.

Reletter succeeding paragraphs accordingly.

Page 20, line 11, strike "(2)(d)," and substitute "(2)(c),".

Page 21, line 17, strike "(2)(d)(IV)," and substitute "(2)(c)(IV),".

Strike "(2)(e)" and substitute "(2)(d)" on: Page 20, line 22; and Page 21, line
19.

Strike "(2)(d)(IV)(A)" and substitute "(2)(c)(IV)(A)" on: Page 20, line 26; and
Page 21, line 6.

Finance

Senate Journal, March 22
HB24-1056 by Representative(s) Frizell and Marshall, Weissman; also Senator(s) Hansen and Kolker--
Concerning property subject to a property tax lien, and, in connection therewith,
modernizing statutes related to the issuance of a treasurer's deed for property subject to a
property tax lien to align with a federal supreme court decision.

Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, March 13, page(s) 478-479 and placed in members' bill files.)

Amendment No. 2(L.007), by Senator Hansen.

Amend reengrossed bill, page 38, after line 26 insert:

"SECTION 6. In Colorado Revised Statutes, amend 37-5-111 as
follows:
37-5-111. Manner of collection - tax sale - certificate of purchase -
tax deed. (1) BEFORE JULY 1, 2024, lands sold for delinquent assessments
under articles 1 to 8 of this title TITLE 37 shall be struck off to the conservancy
district or bid in for the conservancy district, in like manner and effect,
including issuance of a deed therefor, as provided by law with respect to lands
struck off to, or bid in for, counties, cities, or towns as the case may be; but
when a certificate of purchase has been issued to the conservancy district with
respect to any lands, no certificate of purchase for subsequent assessments shall
be issued with respect to the same lands, except to the conservancy district,
until all assessments represented by certificates of purchase held by the
conservancy district have been redeemed or paid.
(2) BEFORE JULY 1, 2024, no holder of such certificate of purchase,
other than the conservancy district, shall be entitled to a tax deed thereon,
except upon payment of all assessments subsequent to such certificate of
purchase, which are due and unpaid or unredeemed, at the time of issuance of
the tax deed; and the tax deed so issued to such holder shall be subject to future
unpaid assessments. Any such holder of a certificate of purchase may at any
time after three years from issuance thereof present the same to the county
treasurer, together with all subsequent certificates held by him THE HOLDER, as
evidence of subsequent payment of assessments, and request the county
treasurer to issue one tax deed thereon; and one tax deed shall be issued
accordingly in the same manner as other tax deeds.
(3) BEFORE JULY 1, 2024, the conservancy district may at any time after
three years from issuance of any such certificate of purchase held by the district
present the same to the county treasurer, together with all subsequent
certificates of purchase held by it as evidence of unpaid subsequent
assessments, and request the county treasurer to issue one tax deed thereon; and
one deed shall be issued accordingly in the same manner as other tax deeds; but
such tax deed shall not prejudice the parity of any existing lien for general
taxes. Upon the delivery of the tax deed, the conservancy district shall have and
enjoy all the rights of an owner in fee simple to the lands described therein; but
no sale of such land shall be made by the district except subject to the lien of
assessments due and unpaid subsequent to the issuance of the tax deed to the
district, as well as future unpaid assessments, nor shall the district convey such
property by deed with covenants of warranty, nor shall any sale of such property
be made for less than the principal amount of the original assessment thereon,
remaining due and unpaid, unless such sale is approved by an order of the
district court in which the organization proceeding of the district is pending.
(4) BEFORE JULY 1, 2024, the conservancy district by resolution of its
board of directors may sell, assign, and deliver any such certificates held by the
district for such sum as the board of directors may determine and authorize; but
no such sale or assignment shall be made which THAT does not include all
certificates held by the district with respect to the same land. Upon presentation
and surrender of such certificates by the assignee thereof to the county treasurer,
such officer shall accept the same in payment of the assessment represented
thereby, unless such purchaser requests a tax deed thereon as provided in this
section. No such assignment shall be made by the district for less than the
principal sum represented by the certificate assigned, except upon order
approving the assignment, made by the district court wherein the organization
proceedings of the district is pending.
(5) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, A CONSERVANCY DISTRICT, A HOLDER OF A CERTIFICATE OF
PURCHASE OTHER THAN A CONSERVANCY DISTRICT, OR A COUNTY TREASURER
SHALL FOLLOW THE PROCEDURES ESTABLISHED IN ARTICLE 11.5 OF TITLE 39
AND SHALL NOT FOLLOW THE PROCEDURES ESTABLISHED IN THIS SECTION OR
ARTICLE 11 OF TITLE 39 CONCERNING THE ISSUANCE OF A TAX DEED.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024,
A CONSERVANCY DISTRICT SHALL NOT STRIKE OFF OR BID IN FOR THE
CONSERVANCY DISTRICT LANDS FOR DELINQUENT ASSESSMENTS AND A COUNTY
TREASURER SHALL NOT ISSUE A CERTIFICATE OF SALE, CERTIFICATE OF
PURCHASE, OR TAX DEED PURSUANT TO THIS SECTION OR ARTICLE 11 OF TITLE
39 TO THE EXTENT SUCH ACTIONS WOULD BE INCONSISTENT WITH THE
REQUIREMENTS OF ARTICLE 11.5 OF TITLE 39.
SECTION 7. In Colorado Revised Statutes, amend 37-23-114 as
follows:
37-23-114. State tax laws to apply. (1) The laws of this state for the
collection of general taxes including the laws for the sale of property for taxes
and the redemption of the same, except as modified in this section, shall apply
and have full force and effect for the purposes of articles 20 to 30 of this title
TITLE 37, and the provisions of said articles for collecting the same shall be
deemed for the purpose of carrying into effect the police powers granted to
drainage districts for the construction and maintenance of drainage systems and
shall not be construed as imposing a special tax under the taxing power.
BEFORE JULY 1, 2024, in case of a sale of any lot or parcel of land or any
interest therein for delinquent drainage district taxes or delinquent drainage
district and other taxes, and there are no bids therefor on any of the days of such
tax sale, the same shall be struck off to the drainage district in which such land
is located for the amount of the taxes, interest, and costs thereon, and a
certificate of sale shall be made out to the district therefor and delivered to its
secretary, who shall file the same in the office of its board of directors and
record the same in a book of public record to be kept by said board for such
purpose, but no charge shall be made by the county treasurer for making such
certificate, and in such case he THE COUNTY TREASURER shall make an entry on
his THE TREASURER'S records "struck off to .............. drainage district" as well
as an entry showing the amount of the taxes and interest thereon for which said
lands were offered for sale, together with the cost attending such sale. No taxes
assessed against any land so struck off to said district under the provisions of
this section shall be payable until the same has been derived by the district from
the sale or redemption of such lands.
(2) BEFORE JULY 1, 2024, such drainage district or its assignee shall be
entitled to a tax deed for said lands, in the same manner and subject to the same
equities as if a private purchaser at said tax sale, upon the payment to the county
treasurer at the time of demanding said deed of such sum as the board of county
commissioners of such county at any regular or special meeting may decide for
the payment of any delinquent general taxes, and if said deed is demanded by
any assignee of the drainage district, then such assignee shall also pay to the
county treasurer such additional amount as may be specified by the board of
directors of the drainage district, as payment for any delinquent drainage district
taxes.
(3) BEFORE JULY 1, 2024, in case the owner of said lot or parcel of land,
or interest therein, desires to redeem the same at any time before said tax deed
is issued, the same may be done in the same manner as provided by law, in case
said lot or parcel of land, or interest therein, has been purchased by a bidder at
said tax sale or has been struck off to the county, and in such case the county
treasurer shall forthwith issue a certificate of redemption therefor and notify the
secretary of said fact, who shall thereupon make a suitable transfer entry upon
his THE SECRETARY'S record aforesaid, and return the certificate of sale to the
county treasurer for cancellation.
(4) BEFORE JULY 1, 2024, in case any person desires to obtain such
certificate of purchase so issued to said drainage district, the same may be done
in the same manner as provided by law in case said lot or parcel of land, or
interest therein, had been purchased by a bidder at said tax sale or had been
struck off to the county, upon payment to the county treasurer of the required
amount in cash, or in cash together with warrants not in excess of the drainage
district and redemption fund tax, or in cash and in warrants and bonds and
coupons respectively, not in excess of said respective funds.
(5) BEFORE JULY 1, 2024, after any certificate of sale or tax deed has
been issued to any drainage district, such drainage district or any assignee
thereof may at any time commence an action in the district court in the county
wherein the major portion of said drainage district lies, for the purpose of
determining the validity of said tax sale. Such action shall be conducted in the
same manner as an action to quiet title to real estate under the laws of the state;
and after the final determination of such action, the validity of the taxes for
which the property was sold and the legality of the proceedings taken in the sale
of the property involved shall be incontestable between all persons and parties
whatsoever.
(6) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, A DRAINAGE DISTRICT, AN ASSIGNEE OF A DRAINAGE DISTRICT, A
HOLDER OF A CERTIFICATE OF PURCHASE, OR A COUNTY TREASURER SHALL
FOLLOW THE PROCEDURES ESTABLISHED IN ARTICLE 11.5 OF TITLE 39 AND
SHALL NOT FOLLOW THE PROCEDURES ESTABLISHED IN THIS SECTION, SECTION
37-23-115 TO 37-23-118, OR ARTICLE 11 OF TITLE 39 CONCERNING THE
ISSUANCE OF A TAX DEED. NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON
OR AFTER JULY 1, 2024, A LOT OR PARCEL OF LAND SHALL NOT BE STRUCK OFF
TO A DRAINAGE DISTRICT AND A COUNTY TREASURER SHALL NOT ISSUE A
CERTIFICATE OF SALE, CERTIFICATE OF PURCHASE, OR TAX DEED PURSUANT TO
THIS SECTION OR ARTICLE 11 OF TITLE 39 TO THE EXTENT SUCH ACTIONS WOULD
BE INCONSISTENT WITH THE REQUIREMENTS OF ARTICLE 11.5 OF TITLE 39.
SECTION 8. In Colorado Revised Statutes, amend 37-23-115 as
follows:
37-23-115. Sale of property taxed - repeal. (1) The board of directors
of any drainage district may sell, dispose of, and convey, on behalf of such
district, any real property to which such drainage district may take title by tax
deed under the provisions of section 37-23-114, as said board may by resolution
direct, either at public or private sale, at such price and upon such terms as said
board may determine, and without any authorization from the electors of such
district.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 9. In Colorado Revised Statutes, amend 37-23-116 as
follows:
37-23-116. President to execute deed - repeal. (1) The president of
the board of directors of such drainage district, when authorized by resolution
of the board of directors, is empowered to execute, acknowledge, and deliver
any deeds of conveyance necessary to convey such real property to the
purchaser thereof. The deed of conveyance shall be attested by the secretary of
such drainage district under its seal, and when so executed such deed of
conveyance shall be held to convey the entire title of such drainage district to
the purchaser thereof.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 10. In Colorado Revised Statutes, amend 37-23-117 as
follows:
37-23-117. Proceeds of sale - repeal. (1) The proceeds of such sales
shall be paid into such fund of the drainage district as its board of directors by
resolution may direct.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 11. In Colorado Revised Statutes, amend 37-23-118 as
follows:
37-23-118. Directors to perfect title - repeal. (1) The board of
directors of any such drainage district is authorized to take such steps in the
name of and on behalf of the district as it deems necessary in order to perfect
the title of such drainage district to any lands to which it has taken title by tax
deed and for that purpose may procure and take deeds of conveyance or other
assurances of title from the holders of record or other titles to such lands and
may institute actions for the purpose of quieting title to such real estate as
against the claims of any other persons, associations, or corporations.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 12. In Colorado Revised Statutes, 37-41-124, amend (1),
(2), (3), and (4); and add (4.5) as follows:
37-41-124. Assessment - collection - redemption - deed. (1) The
revenue laws of this state for the assessment, levying, and collection of taxes on
real estate for county purposes, as modified in this section, shall be applicable
for the purposes of this article ARTICLE 41, including the enforcement of
penalties and forfeiture for delinquent taxes. BEFORE JULY 1, 2024, however,
in case of sale of any lot or parcel of land, or any interest therein, for delinquent
irrigation district taxes or delinquent irrigation district and general taxes, when
there are no bids therefor on any of the days of such tax sale, the same shall be
struck off to the irrigation district in which such land is located for the amount
of the taxes, interest, and costs thereon, and a certificate of sale shall be made
out to said district therefor and delivered to its secretary, who shall file the same
in the office of its board of directors and record the same in a book of public
record to be kept by said board for such purpose, but no charge shall be made
by the county treasurer for making such certificate, and in such case he THE
COUNTY TREASURER shall make the entry "struck off to .............. irrigation
district" on his THE TREASURER'S records, as well as an entry showing the
amount of the general irrigation district taxes and interest thereon, respectively,
for which said lands were offered for sale, together with the cost attending such
sale.
(2) BEFORE JULY 1, 2024, no taxes assessed against any land so struck
off to said district under the provisions of this section shall be payable until the
same has been derived by the district from the sale or redemption of such lands.
Such irrigation district or its assignee shall be entitled to a tax deed for said
lands in the same manner and subject to the same equities as if a private
purchaser at said tax sale, upon the payment to the county treasurer at the time
of demanding said deed of such sum as the board of county commissioners of
such county at any regular or special meeting may decide.
(3) BEFORE JULY 1, 2024, in case the owner of said lot or parcel of land,
or interest therein, desires to redeem the same at any time before said tax deed
shall be issued, the same may be done in the same manner as is provided by law
to be done, in case said lot or parcel of land, or interest therein, had been
purchased by a bidder at said tax sale or had been struck off to the county. In
such case the county treasurer shall forthwith issue a certificate of redemption
therefor and notify the district secretary of said fact, who shall thereupon make
a suitable transfer entry upon his THE SECRETARY'S record and return the
certificate of sale to the county treasurer for cancellation.
(4) BEFORE JULY 1, 2024, in case any person desires to obtain such
certificate of purchase so issued to said irrigation district, the same may be done
in the same manner as provided by law to be done in case said lot or parcel of
land, or interest therein, had been purchased by a bidder at said tax sale or had
been struck off to the county, upon payment to the county treasurer of the
required amount in cash, or in cash together with warrants not in excess of the
district general fund tax, or in cash and interest coupons or bonds not in excess
of the irrigation district and redemption fund tax, or in cash and in warrants and
bonds, respectively, not in excess of said respective funds.
(4.5) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, AN IRRIGATION DISTRICT, AN ASSIGNEE OF A IRRIGATION DISTRICT,
A HOLDER OF A CERTIFICATE OF PURCHASE, OR A COUNTY TREASURER SHALL
FOLLOW THE PROCEDURES ESTABLISHED IN ARTICLE 11.5 OF TITLE 39 AND
SHALL NOT FOLLOW THE PROCEDURES ESTABLISHED IN THIS SECTION OR
ARTICLE 11 OF TITLE 39 CONCERNING THE ISSUANCE OF A TAX DEED.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024,
A LOT OR PARCEL OF LAND SHALL NOT BE STRUCK OFF TO AN IRRIGATION
DISTRICT AND A COUNTY TREASURER SHALL NOT ISSUE A CERTIFICATE OF SALE,
CERTIFICATE OF PURCHASE, OR TAX DEED PURSUANT TO THIS SECTION OR
ARTICLE 11 OF TITLE 39 TO THE EXTENT SUCH ACTIONS WOULD BE
INCONSISTENT WITH THE REQUIREMENTS OF ARTICLE 11.5 OF TITLE 39.
SECTION 13. In Colorado Revised Statutes, amend 37-43-183 as
follows:
37-43-183. Application. (1) BEFORE JULY 1, 2024, the provisions of
sections 37-43-183 to 37-43-189 shall apply only to irrigation districts having
a bonded indebtedness of twenty dollars or more per acre and to lands in such
described irrigation districts upon which the general property taxes have been
delinquent and unpaid for more than five years.
(2) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, A COUNTY TREASURER SHALL FOLLOW THE PROCEDURES
ESTABLISHED IN ARTICLE 11.5 OF TITLE 39 AND SHALL NOT FOLLOW THE
PROCEDURES ESTABLISHED IN THIS SECTION, SECTIONS 37-43-184 TO 37-43-189,
OR ARTICLE 11 OF TITLE 39 CONCERNING STRIKING OFF LAND OR THE ISSUANCE
OF A CERTIFICATE OF SALE OR TAX DEED. NOTWITHSTANDING ANY LAW TO THE
CONTRARY, ON OR AFTER JULY 1, 2024, A LOT OR PARCEL OF LAND SHALL NOT
BE STRUCK OFF TO A COUNTY OR AN IRRIGATION DISTRICT AND A COUNTY
TREASURER SHALL NOT ISSUE A CERTIFICATE OR TAX DEED PURSUANT TO
SECTIONS 37-43-184 TO 37-43-189 OR ARTICLE 11 OF TITLE 39.
SECTION 14. In Colorado Revised Statutes, amend 37-43-184 as
follows:
37-43-184. Treasurer to strike off lands to county - repeal.
(1) When lands situate in an irrigation district, having an outstanding bonded
indebtedness or indebtedness evidenced by outstanding warrants for which there
are no available funds for payment, are sold for delinquent taxes assessed for
state, county, and school district purposes, or any one or more of said purposes,
with or without levies for irrigation district taxes or assessments, and there are
no bidders at said sale for said lands in the amount of taxes assessed against the
same, the treasurer, as in other cases, shall strike said lands off to the county for
the amount of the state, county, and school district taxes and issue a certificate
the same as in other cases. The treasurer shall offer separately said lands for sale
for irrigation district taxes or assessments, if any, and sell the same to the
person who bids the amount of the assessments for irrigation purposes against
said lands. Such bidder may pay in cash or by such other obligations of said
district as are acceptable for such purpose. If there is no bidder when said lands
are offered for sale for the irrigation district assessments, the same shall be
struck off to the district. In either event a certificate of sale for irrigation district
assessments shall be executed and delivered to the purchaser or said district
with a notation thereon by the treasurer showing the outstanding certificate of
sale held by the county and the amount thereof.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 15. In Colorado Revised Statutes, amend 37-43-185 as
follows:
37-43-185. Redemption - repeal. (1) The person holding said
certificate of purchase for irrigation district taxes, or the irrigation district, or
any persons to whom said district assigns said certificate issued to it, upon
payment of the amount due the county for state, county, and school district
taxes, together with costs of sale and interest as provided by law, or for such
amount as may be fixed by the board of county commissioners, may redeem
from the sale to said county, and the amount so paid shall be endorsed upon and
added to the certificate of sale issued for irrigation district assessments or taxes.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 16. In Colorado Revised Statutes, amend 37-43-186 as
follows:
37-43-186. Lands offered for sale - when - repeal. (1) Lands covered
by an outstanding certificate held by the county shall not again be offered for
sale until said certificate is redeemed or assigned. Subsequent taxes assessed
against said land shall be endorsed upon such certificate and shall become an
additional amount due and payable thereon.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 17. In Colorado Revised Statutes, amend 37-43-187 as
follows:
37-43-187. When county entitled to tax deed - repeal. (1) If any such
certificate of sale issued to the county is not sold or assigned within three years
from the date of the sale, thereupon the county may apply for a tax deed and
shall be entitled to such tax deed the same as provided by law for other
purchasers at tax sales. After the execution of said deed, the county shall be
entitled to the rents, issues, and profits from any such land the same as any other
owner. Such tax deed shall name the board of county commissioners as grantee
and tax deeds may be executed and delivered, based upon certificates now held
by counties, as well as certificates which may hereafter be issued covering lands
in irrigation districts having an outstanding indebtedness, as provided in this
article.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 18. In Colorado Revised Statutes, amend 37-43-188 as
follows:
37-43-188. County may sell by quitclaim deed - repeal. (1) At any
time the county may sell by quitclaim deed any such land so acquired for the
best price obtainable in the opinion of the board, which price is to be fixed by
the board of county commissioners; and the purchase price, as well as the net
amount realized as rental on such lands, shall be applied upon and apportioned
to the payment of taxes for state, county, and school district purposes in
proportion to the amount due at the time said tax deed is executed and
delivered.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 19. In Colorado Revised Statutes, amend 37-43-189 as
follows:
37-43-189. Continuation of lien of bonded indebtedness - repeal.
(1) No such sale shall relieve the land so sold from the lien of a bonded
indebtedness, but the county, if it becomes the owner of any such land, shall not
be obligated or liable for any such bonded indebtedness, interest, or other
assessments or levies on account of irrigation district purposes, but the same
shall be enforceable against the land, and not otherwise.
(2) THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2024.
SECTION 20. In Colorado Revised Statutes, amend 37-45-129 as
follows:
37-45-129. Sale for delinquencies. (1) BEFORE JULY 1, 2024, if the
taxes or assessments levied are not paid, then the real property shall be sold at
the regular tax sale for the payment of said taxes and assessments, interest, and
penalties in the manner provided by the statutes of the state of Colorado for
selling property for payment of general taxes. If there are no bids at said tax sale
for the property so offered under class A and class B, said property shall be
struck off to the county, and the county shall account to the district in the same
manner as provided by law for accounting for school, town, and city taxes. If
there are no bids for the property so offered under class C and class D, said
property shall be struck off to the district, and the tax certificate shall be issued
in the name of the district, and the board shall have the same power with
reference to sale of said tax certificate as vested in county commissioners and
county treasurers when property is struck off to the counties.
(2) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, A WATER CONSERVANCY DISTRICT OR A COUNTY TREASURER
SHALL FOLLOW THE PROCEDURES ESTABLISHED IN ARTICLE 11.5 OF TITLE 39
AND SHALL NOT FOLLOW THE PROCEDURES ESTABLISHED IN THIS SECTION OR
ARTICLE 11 OF TITLE 39 CONCERNING THE STRIKING OFF OF PROPERTY OR THE
ISSUANCE OF A TAX CERTIFICATE OR TAX DEED. NOTWITHSTANDING ANY LAW
TO THE CONTRARY, ON OR AFTER JULY 1, 2024, A LOT OR PARCEL OF LAND
SHALL NOT BE STRUCK OFF TO A COUNTY OR WATER CONSERVANCY DISTRICT
AND A COUNTY TREASURER SHALL NOT ISSUE A TAX CERTIFICATE OR TAX DEED
PURSUANT TO THIS SECTION OR ARTICLE 11 OF TITLE 39 TO THE EXTENT SUCH
ACTIONS WOULD BE INCONSISTENT WITH THE REQUIREMENTS OF ARTICLE 11.5
OF TITLE 39.
SECTION 21. In Colorado Revised Statutes, 37-46-126.6, amend (1);
and add (4) as follows:
37-46-126.6. Delinquent taxes. (1) BEFORE JULY 1, 2024, if the taxes
levied are not paid, then delinquent real property shall be sold at the regular tax
sale for the payment of such taxes, interest, and penalties in the manner
provided by statute for selling real property for the nonpayment of taxes. If there
are no bids at such tax sale for the property so offered, the property shall be
struck off to the county, and the county shall account to the district or the
subdistrict levying the taxes in the same manner as provided by law for
accounting for school, town, and city taxes.
(4) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, A DISTRICT, SUBDISTRICT, OR COUNTY TREASURER SHALL FOLLOW
THE PROCEDURES ESTABLISHED IN ARTICLE 11.5 OF TITLE 39 AND SHALL NOT
FOLLOW THE PROCEDURES ESTABLISHED IN THIS SECTION OR ARTICLE 11 OF
TITLE 39 CONCERNING THE SALE OR STRIKING OFF OF PROPERTY TO A COUNTY
OR THE ISSUANCE OF A TAX DEED. NOTWITHSTANDING ANY LAW TO THE
CONTRARY, ON OR AFTER JULY 1, 2024, A LOT OR PARCEL OF LAND SHALL NOT
BE STRUCK OFF TO A COUNTY FOR NONPAYMENT OF TAXES PURSUANT TO THIS
SECTION OR ARTICLE 11 OF TITLE 39 TO THE EXTENT SUCH ACTIONS WOULD BE
INCONSISTENT WITH THE REQUIREMENTS OF ARTICLE 11.5 OF TITLE 39.
SECTION 22. In Colorado Revised Statutes, 37-47-128, amend (2)
and (3); and add (4) as follows:
37-47-128. Limitations on power to levy and contract. (2) BEFORE
JULY 1, 2024, all assessments under this article ARTICLE 47 shall be collected
by the county treasurer of the respective counties in which said real estate is
situated at the same time and in the same manner as is provided by law for the
collection of taxes for county and state purposes, and, if said assessments are
not paid, then the real estate shall be sold at the regular tax sale for the payment
of said assessments, interest, and penalties in the manner provided by the
statutes of the state of Colorado for selling property for the payment of general
taxes. If there are no bids at said tax sale for the property so offered, said
property shall be struck off to the district, and the tax certificates shall be issued
in the name of the district, and the board of directors has the same power with
reference to the sale of said tax certificates as is now vested in county
commissioners and county treasurers when property is struck off to the
counties.
(3) BEFORE JULY 1, 2024, tax deeds may be issued, based upon said
certificates of sale, in the same manner that deeds are executed on tax sales on
general state and county taxes.
(4) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, THE DISTRICT, A SUBDISTRICT, OR A COUNTY TREASURER SHALL
FOLLOW THE PROCEDURES ESTABLISHED IN ARTICLE 11.5 OF TITLE 39 AND
SHALL NOT FOLLOW THE PROCEDURES ESTABLISHED IN THIS SECTION OR
ARTICLE 11 OF TITLE 39 CONCERNING THE SALE OR STRIKING OFF OF PROPERTY
TO THE DISTRICT OR THE ISSUANCE OF A CERTIFICATE OF SALE OR TAX DEED.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024,
A LOT OR PARCEL OF LAND SHALL NOT BE STRUCK OFF TO THE DISTRICT AND A
TAX CERTIFICATE OR TAX DEED SHALL NOT BE ISSUED PURSUANT TO THIS
SECTION OR ARTICLE 11 OF TITLE 39 TO THE EXTENT SUCH ACTIONS WOULD BE
INCONSISTENT WITH THE REQUIREMENTS OF ARTICLE 11.5 OF TITLE 39.
SECTION 23. In Colorado Revised Statutes, 37-48-110, amend (2)
and (3); and add (4) as follows:
37-48-110. Limitations on power to levy and contract. (2) BEFORE
JULY 1, 2024, all assessments under this article ARTICLE 48 shall be collected
by the county treasurers of the respective counties in which said real estate is
situated at the same time and in the same manner as is provided by law for the
collection of taxes for county and state purposes, and, if said assessments are
not paid, the real estate shall be sold at regular tax sales for the payment of said
assessments, interest, and penalties in the manner provided by the statutes of the
state of Colorado for selling property for the payment of general taxes. If there
are no bids at said tax sales for the property so offered, said property shall be
struck off to the district, and the tax certificates shall be issued in the name of
the district; and the board of directors has the same power with reference to the
sale of said tax certificates as is now vested in county commissioners and
county treasurers when property is struck off to the counties.
(3) BEFORE JULY 1, 2024, tax deeds may be issued, based upon said
certificates of sale, in the same manner that deeds are executed on tax sales on
general state and county taxes.
(4) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER
JULY 1, 2024, THE DISTRICT, A SUBDISTRICT, OR A COUNTY TREASURER SHALL
FOLLOW THE PROCEDURES ESTABLISHED IN ARTICLE 11.5 OF TITLE 39 AND
SHALL NOT FOLLOW THE PROCEDURES ESTABLISHED IN THIS SECTION OR
ARTICLE 11 OF TITLE 39 CONCERNING THE SALE OR STRIKING OFF OF PROPERTY
TO THE DISTRICT OR THE ISSUANCE OF A CERTIFICATE OF SALE OR TAX DEED.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, ON OR AFTER JULY 1, 2024,
A LOT OR PARCEL OF LAND SHALL NOT BE STRUCK OFF TO THE DISTRICT AND A
TAX CERTIFICATE OR TAX DEED SHALL NOT BE ISSUED PURSUANT TO THIS
SECTION OR ARTICLE 11 OF TITLE 39 TO THE EXTENT SUCH ACTIONS WOULD BE
INCONSISTENT WITH THE REQUIREMENTS OF ARTICLE 11.5 OF TITLE 39.
SECTION 24. In Colorado Revised Statutes, amend 37-48-150 as
follows:
37-48-150. Manner of collection - tax sale - certificate of purchase
- tax deed. (1) BEFORE JULY 1, 2024, lands sold for delinquent special
improvement assessments, special assessments, service charges, or user fees
under this article ARTICLE 48 shall be struck off to the district, or bid in for the
district, in like manner and effect, including issuance of a deed therefor, as
provided by law with respect to lands struck off to, or bid in for, counties, cities,
or towns, as the case may be; but, when a certificate of purchase has been issued
to the district with respect to any lands, no certificate of purchase for
subsequent special improvement assessments, special assessments, service
charges, or user fees shall be issued with respect to t