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us-co/statute/39/39-11-114 — Record of sales of tax liens on real estate and mobile homes · Axiom

Record of sales of tax liens on real estate and mobile homes

1 rule0 of 10 subsections

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mobile_home_tax_sale_recording_fee_specifiedCO 39 § 39-11-114 · parameter

C.R.S. 39-11-114(3)(a)

name: mobile_home_tax_sale_recording_fee_specified
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-11-114(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-11-114
          excerpt: may impose a fee of five dollars
versions:
  - effective_from: '0001-01-01'
    formula: '5'

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statutes/39/39-11-114.yaml

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Rules

mobile_home_tax_sale_recording_fee_specified

Parameter

source: C.R.S. 39-11-114(3)(a)

- name: mobile_home_tax_sale_recording_fee_specified
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-11-114(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-11-114
            excerpt: may impose a fee of five dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '5'

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 24-75-402 (3)inferredCO › Statutes › Title 39 › § 24-75-402 › (3)
CO 39 § 24-75-402 (4)inferredCO › Statutes › Title 39 › § 24-75-402 › (4)

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(1) The treasurer shall make a correct record of all sales of tax liens on real estate for delinquent taxes in a well-bound book or other permanent record to be kept by the treasurer for that purpose. Said book shall contain:

(a)The date of sale;#

(a) The date of sale;

(b)The description of each tract of land or town lot for…#

(b) The description of each tract of land or town lot for which a tax lien is sold;

(c)The name of the owner thereof, if known;#

(d)The name of the purchaser;#

(d) The name of the purchaser;

(e)The total amount of taxes, delinquent interest, and…#

(e) The total amount of taxes, delinquent interest, and costs at time of sale;

(f)Columns for amount of subsequent taxes paid by the…#

(f) Columns for amount of subsequent taxes paid by the purchaser and the date of payment;

(g)To whom assigned and the date of assignment;#

(g) To whom assigned and the date of assignment;

(h)The name of person redeeming and date of redemption;#

(h) The name of person redeeming and date of redemption;

(i)The total amount paid for redemption;#

(i) The total amount paid for redemption;

(j)The name of person to whom conveyed and date of deed.#

(j) The name of person to whom conveyed and date of deed.

(2) The treasurer shall also note in the tax list, opposite the description of the property for which a tax lien is sold, the fact and date of such sale.

(3) (a) Upon recordation of the tax sale, the treasurer shall also make a separate list of all mobile homes for which tax liens are sold at the sale and file such list with the department of revenue. Such list shall include the mobile home's identification number, year and make, parcel number, and all pertinent tax sale information. For maintaining this recorded tax sale information on mobile homes, the executive director of the department of revenue may impose a fee of five dollars which shall become part of the mobile home tax sale redemption cost.

(b) Notwithstanding the amount specified for the fee in this section, the executive director of the department of revenue by rule or as otherwise provided by law may reduce the amount of the fee if necessary pursuant to section 24-75-402

(3), C.R.S., to reduce the uncommitted reserves of the fund to which all or any portion of the fee is credited. After the uncommitted reserves of the fund are sufficiently reduced, the executive director by rule or as otherwise provided by law may increase the amount of the fee as provided in section 24-75-402 (4), C.R.S.