us-co/statute/39/39-10-111.5 — Distraint - sale - redemption

loading…

us-co/statute/39/39-10-111.5 — Distraint - sale - redemption - mobile homes · Axiom

(1) This section applies to the collection of delinquent taxes on mobile homes for which a certificate of title has been issued pursuant to part 1 of article 29 of title 38 and that does not have a certificate of permanent location pursuant to section 38-29-202. For purposes of this section, mobile home includes a manufactured home.

(2) (a) Before May 31, 2024, any time after the first day of October, the treasurer may enforce collection of delinquent taxes on mobile homes by commencing a court action for collection or employing a collection agency as provided in section 39-10-112 or by distraining, seizing, and selling the mobile home. Whenever a distraint warrant is issued, it shall be served by the sheriff or a commissioned deputy or, at the discretion of the sheriff, by a private server of process hired for the purpose. Any cost incurred as a result of hiring a private server of process shall be paid by the sheriff's office, and the cost shall not exceed the amount specified in section 30-1-104 (1)(a).

(b)When a mobile home upon which a distraint warrant has…#

(b) When a mobile home upon which a distraint warrant has been issued or which is subject to such warrant by reason of delinquency has been removed to another county in the state, the treasurer of the county levying the tax shall issue a certificate to the treasurer of the county to which the mobile home has been removed, reciting the amount of taxes and delinquent interest unpaid and a description of the mobile home to be distrained.

(c)The treasurer receiving such certificate shall proceed…#

(c) The treasurer receiving such certificate shall proceed to distrain, seize, and sell such mobile home in the same manner as if it were originally taxed in his or her county and if the treasurer proceeds, he or she shall remit the net proceeds, after payment of any sheriff's fees and other costs of seizure and sale, to the treasurer who certified the delinquency.

(2.5) Repealed.

(3) Whenever a mobile home is distrained and seized, the treasurer, the treasurer's deputy, or an authorized agent of the treasurer shall deliver to the owner of the mobile home or to his or her agent, and to any lienholder of record, a statement of the amount demanded and notice of the time and place fixed for the sale of the mobile home.

(4) The treasurer, in his or her discretion, may sell tax liens on mobile homes or may strike off to the county the tax liens by declaring them county-held. If a tax lien on a mobile home will be sold, the sale shall be in accordance with article 11 of this title 39.

(5) Redemptions of mobile homes shall be in accordance with article 12 of this title 39; except that, at the discretion of the treasurer, liens on mobile homes may be withheld from sales to investors.

(6) (a) (I) A mobile home that is located on leased land or other land not owned by the owner of the mobile home, including, but not limited to, land that was previously owned by the owner of the mobile home and the ownership of which was subsequently acquired by foreclosure, and that is sold or stricken off to the county under the provisions of this section may be redeemed by the owner thereof within one year after the date of the sale upon payment to the treasurer of the proceeds of the sale, interest on such amount at the rate that is determined pursuant to section 39-12-103 (3), and all taxes due and payable on the mobile home subsequent to the tax sale, except as provided in subsection (7) of this section.

(II) A mobile home that is located on land owned by the owner of a mobile home and that is sold under the provisions of this section may be redeemed by the owner thereof within three years after the date of the sale upon payment to the treasurer of the proceeds of the sale, interest on such amount at the rate that is determined pursuant to section 39-12-103 (3), and all taxes due and payable on the mobile home subsequent to the tax sale, except as provided in subsection (7) of this section.

(b) The treasurer shall return the proceeds of the sale, interest, and all taxes due and payable on the mobile home subsequent to the tax sale to the purchaser or lawful holder of the certificate of sale. On or before thirty days prior to the close of the redemption period, the treasurer shall notify the owner of the mobile home and any lienholder of record in the department of revenue and secretary of state, by personal delivery or by certified or registered mail to his or her last-known address, that a treasurer's certificate of ownership for the mobile home may be issued to the purchaser or lawful holder of the certificate of sale at the close of the redemption period unless such payment is made. Upon redemption, the treasurer shall notify the department of revenue that redemption has been made and thereafter release the tax sale lien filed against the mobile home.

(c) If the owner has not exercised his or her right of redemption and after the close of the redemption period, the purchaser or lawful holder of the certificate of sale may apply to the treasurer for a treasurer's certificate of ownership for the mobile home. Upon receipt of such application, the treasurer shall issue a treasurer's certificate of ownership to such purchaser or holder, and such certificate of ownership shall transfer to him or her all right, title, and interest in and to the mobile home. Such certificate of ownership shall, upon application, entitle the purchaser or holder thereof to a certificate of title to be issued and filed pursuant to part 1 of article 6 of title 42.

(d)Any surplus of the sale proceeds over and above the…∀ 1#

(d) Any surplus of the sale proceeds over and above the taxes, delinquent interest, and costs of making the seizure and advertising the sale of a mobile home shall be credited to the county general fund, and a written account of the sale shall be furnished to the owner.

(7) Where a mobile home has been declared to be purchased by or stricken off to the county at the tax sale and where the actual value of the mobile home as shown on the assessment roll has been determined by the assessor to be less than one thousand dollars, the redemption period for such mobile home shall be sixty days. The assessor's determination of value shall be deemed accurate absent a showing of negligence on the part of the assessor. On or before ten days prior to the close of the redemption period, the treasurer shall notify the owner of the mobile home and any lienholder of record in the department of revenue and secretary of state, by personal delivery or by certified or registered mail to the last-known address, that the mobile home may be declared condemned and may be disposed of at the end of the redemption period. The treasurer has the authority to so declare a mobile home condemned after the redemption period has terminated. After the titled mobile home is declared condemned, it may be disposed of as the treasurer deems appropriate.

in view

Whole section

Encodings · 8

leased_land_redemption_period_yearsCO 39 § 39-10-111.5 · parameter

39-10-111.5(6)(a)(I)

name: leased_land_redemption_period_years
kind: parameter
dtype: Count
period: Year
source: 39-10-111.5(6)(a)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
          excerpt: within one year after the date of the sale
versions:
  - effective_from: '2024-01-01'
    formula: '1'

owner_owned_land_redemption_period_yearsCO 39 § 39-10-111.5 · parameter

39-10-111.5(6)(a)(II)

name: owner_owned_land_redemption_period_years
kind: parameter
dtype: Count
period: Year
source: 39-10-111.5(6)(a)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
          excerpt: within three years after the date of the sale
versions:
  - effective_from: '2024-01-01'
    formula: '3'

standard_redemption_certificate_notice_lead_time_daysCO 39 § 39-10-111.5 · parameter

39-10-111.5(6)(b)

name: standard_redemption_certificate_notice_lead_time_days
kind: parameter
dtype: Count
period: Day
source: 39-10-111.5(6)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
          excerpt: thirty days prior to the close of the redemption period
versions:
  - effective_from: '2024-01-01'
    formula: '30'

low_value_mobile_home_actual_value_thresholdCO 39 § 39-10-111.5 · parameter

39-10-111.5(7)

name: low_value_mobile_home_actual_value_threshold
kind: parameter
dtype: Money
unit: USD
source: 39-10-111.5(7)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
          excerpt: less than one thousand dollars
versions:
  - effective_from: '2024-01-01'
    formula: '1000'

low_value_county_tax_sale_redemption_period_daysCO 39 § 39-10-111.5 · parameter

39-10-111.5(7)

name: low_value_county_tax_sale_redemption_period_days
kind: parameter
dtype: Count
period: Day
source: 39-10-111.5(7)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
          excerpt: the redemption period for such mobile home shall be sixty days
versions:
  - effective_from: '2024-01-01'
    formula: '60'

low_value_county_tax_sale_condemnation_notice_lead_time_daysCO 39 § 39-10-111.5 · parameter

39-10-111.5(7)

name: low_value_county_tax_sale_condemnation_notice_lead_time_days
kind: parameter
dtype: Count
period: Day
source: 39-10-111.5(7)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
          excerpt: ten days prior to the close of the redemption period
versions:
  - effective_from: '2024-01-01'
    formula: '10'

low_value_county_tax_sale_redemption_periodCO 39 § 39-10-111.5 · derived

39-10-111.5(7)

name: low_value_county_tax_sale_redemption_period
kind: derived
entity: Asset
dtype: Count
period: Day
source: 39-10-111.5(7)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
          excerpt: less than one thousand dollars
versions:
  - effective_from: '2024-01-01'
    formula: >-
      if mobile_home_was_purchased_by_or_stricken_off_to_county_at_tax_sale and
      mobile_home_actual_value < low_value_mobile_home_actual_value_threshold:
      low_value_county_tax_sale_redemption_period_days else: 0

mobile_home_sale_proceeds_surplus_credited_to_county_general_fundCO 39 § 39-10-111.5 (d) · derived

39-10-111.5(d)

name: mobile_home_sale_proceeds_surplus_credited_to_county_general_fund
kind: derived
entity: Asset
dtype: Money
unit: USD
period: Year
source: 39-10-111.5(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-10-111.5
versions:
  - effective_from: '2024-01-01'
    formula: >-
      max(0, mobile_home_sale_proceeds - mobile_home_taxes -
      mobile_home_delinquent_interest -
      mobile_home_seizure_and_sale_advertising_costs)

▸rulespec code

Shown source

statutes/39/39-10-111.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

leased_land_redemption_period_years

Parameter

source: 39-10-111.5(6)(a)(I)

- name: leased_land_redemption_period_years
  kind: parameter
  dtype: Count
  period: Year
  source: 39-10-111.5(6)(a)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
            excerpt: within one year after the date of the sale
  versions:
    - effective_from: '2024-01-01'
      formula: '1'

owner_owned_land_redemption_period_years

Parameter

source: 39-10-111.5(6)(a)(II)

- name: owner_owned_land_redemption_period_years
  kind: parameter
  dtype: Count
  period: Year
  source: 39-10-111.5(6)(a)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
            excerpt: within three years after the date of the sale
  versions:
    - effective_from: '2024-01-01'
      formula: '3'

standard_redemption_certificate_notice_lead_time_days

Parameter

source: 39-10-111.5(6)(b)

- name: standard_redemption_certificate_notice_lead_time_days
  kind: parameter
  dtype: Count
  period: Day
  source: 39-10-111.5(6)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
            excerpt: thirty days prior to the close of the redemption period
  versions:
    - effective_from: '2024-01-01'
      formula: '30'

low_value_mobile_home_actual_value_threshold

Parameter

source: 39-10-111.5(7)

- name: low_value_mobile_home_actual_value_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 39-10-111.5(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
            excerpt: less than one thousand dollars
  versions:
    - effective_from: '2024-01-01'
      formula: '1000'

low_value_county_tax_sale_redemption_period_days

Parameter

source: 39-10-111.5(7)

- name: low_value_county_tax_sale_redemption_period_days
  kind: parameter
  dtype: Count
  period: Day
  source: 39-10-111.5(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
            excerpt: the redemption period for such mobile home shall be sixty days
  versions:
    - effective_from: '2024-01-01'
      formula: '60'

low_value_county_tax_sale_condemnation_notice_lead_time_days

Parameter

source: 39-10-111.5(7)

- name: low_value_county_tax_sale_condemnation_notice_lead_time_days
  kind: parameter
  dtype: Count
  period: Day
  source: 39-10-111.5(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
            excerpt: ten days prior to the close of the redemption period
  versions:
    - effective_from: '2024-01-01'
      formula: '10'

low_value_county_tax_sale_redemption_period

Derived

source: 39-10-111.5(7)

- name: low_value_county_tax_sale_redemption_period
  kind: derived
  entity: Asset
  dtype: Count
  period: Day
  source: 39-10-111.5(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
            excerpt: less than one thousand dollars
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if mobile_home_was_purchased_by_or_stricken_off_to_county_at_tax_sale and
        mobile_home_actual_value < low_value_mobile_home_actual_value_threshold:
        low_value_county_tax_sale_redemption_period_days else: 0

mobile_home_sale_proceeds_surplus_credited_to_county_general_fund

Derived(d) in text ↖

source: 39-10-111.5(d)

- name: mobile_home_sale_proceeds_surplus_credited_to_county_general_fund
  kind: derived
  entity: Asset
  dtype: Money
  unit: USD
  period: Year
  source: 39-10-111.5(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-10-111.5
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        max(0, mobile_home_sale_proceeds - mobile_home_taxes - mobile_home_delinquent_interest -
        mobile_home_seizure_and_sale_advertising_costs)

▸citations (5)

References

This rule cites 5 other rules.

CO 39 § 38-29-202inferredCO › Statutes › Title 39 › § 38-29-202
CO 39 § 39-10-112inferredCO › Statutes › Title 39 › § 39-10-112
CO 39 § 30-1-104 (1)(a)inferredCO › Statutes › Title 39 › § 30-1-104 › (1)(a)
CO 39 § 39-12-103 (3)inferredCO › Statutes › Title 39 › § 39-12-103 › (3)
CO 39 § 39-12-103 (3)inferredCO › Statutes › Title 39 › § 39-12-103 › (3)