us-co/statute/39/39-11-148 — Limitations on tax certificates

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us-co/statute/39/39-11-148 — Limitations on tax certificates - special improvement liens · Axiom

(1) No lien upon real property created by a tax certificate or a certificate of purchase issued by a treasurer on account of any delinquent property taxes or any special assessment of any kind or nature shall remain a lien thereon for a period longer than fifteen years after the original issuance thereof, except as provided in subsection (3) of this section. This section shall not apply to any tax certificate or certificate of purchase issued to and held by the county, city, city and county, or district levying such tax or special assessment; except that, in the event of an assignment of such tax certificate or certificate of purchase so issued to and held by such county, city, city and county, or district, the lien of such tax certificate or certificate of purchase shall cease fifteen years after the date of its issuance subject only to the provisions of subsection (3) of this section.

(2) No treasurer's deed shall issue on any tax sale evidenced by tax certificate or certificate of purchase where such tax certificate or certificate of purchase has ceased to be a lien pursuant to the provisions of this section and application for such treasurer's deed is not pending at the time of the expiration of the limitation period provided for in this section.

(3) In the event of an assignment of a tax certificate or certificate of purchase held by a county, city, city and county, or district levying such tax wherein such certificate is fifteen years old at the time of assignment or will become fifteen years old within one year from the date of such assignment, the assignee thereof shall be entitled to a tax deed in the manner provided by law if such assignee or other legal holder of such certificate institutes proceedings to procure a tax deed by making a demand upon the treasurer for same, as provided by law, within one year from the date of such assignment by the county, city, city and county, or district levying such tax.

(4) Whenever a lien created by a tax certificate has expired by reason of the provisions of this section, the treasurer shall immediately issue a certificate of cancellation describing the real estate included in the certificate of purchase or tax certificate and giving the date of cancellation, and he shall also make proper entries in the book of sales in his office as follows: Canceled by provision of section 39-11-148, C.R.S., with the date of such entry. He shall also present every such certificate of cancellation to the county clerk and recorder who shall enter the same in the record of land for which a tax lien was sold for delinquent taxes and endorse the date of entry on the certificate of cancellation and file the same, and such certificate and the record thereof shall be prima facie evidence of the cancellation of the certificate of purchase or tax certificate and of the release of the lien of such certificate on the lands therein described. Failure to record such certificate of cancellation shall not extend the lien created by the certificate of purchase or tax certificate. The treasurer and county clerk and recorder shall not be entitled to any fees for the issuing of such certificate of cancellation nor for the entries in their books made under the provisions of this subsection (4).

(5) Whenever a lien created pursuant to a tax certificate becomes unenforceable pursuant to section 31-25-1119, C.R.S., the treasurer shall immediately issue a certificate of cancellation describing the real estate included in the certificate of purchase or tax certificate indicating thereon the date of cancellation and shall make the appropriate entries in the book of sales in his office, as follows: Canceled by provision of sections 31-25-1119 and 39-11-148, C.R.S., with the date of such entry. He shall present every such certificate of cancellation to the county clerk and recorder who shall enter the same in the record of land for which a tax lien was sold for delinquent taxes and endorse the date of entry on the said certificate of cancellation and file the same, and such certificate and the record thereof shall be prima facie evidence of the cancellation of the certificate of purchase or tax certificate and of the release of the lien of such certificate on the lands therein described. Failure to record such certificate of cancellation shall not extend the lien created by the certificate of purchase or tax certificate. The treasurer and county clerk and recorder shall not be entitled to any fees for the issuing and recording of such certificate of cancellation nor for the entries in their books made under the provisions of this subsection (5).

in view

Whole section

Encodings · 5

maximum_certificate_lien_duration_yearsCO 39 § 39-11-148 · parameter

C.R.S. § 39-11-148(1)

name: maximum_certificate_lien_duration_years
kind: parameter
dtype: Count
source: C.R.S. § 39-11-148(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: longer than fifteen years after the original issuance
versions:
  - effective_from: '0001-01-01'
    formula: '15'

certificate_lien_ceases_under_general_limitationCO 39 § 39-11-148 · derived

C.R.S. § 39-11-148(1), (3)

name: certificate_lien_ceases_under_general_limitation
kind: derived
entity: TaxCertificate
dtype: Judgment
period: Year
source: C.R.S. § 39-11-148(1), (3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: >-
            No lien upon real property created by a tax certificate or a
            certificate of purchase
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: longer than fifteen years after the original issuance
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: >-
            shall not apply to any tax certificate or certificate of purchase
            issued to and held by the county, city, city and county, or district
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: >-
            the assignee thereof shall be entitled to a tax deed ... within one
            year from the date of such assignment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
versions:
  - effective_from: '0001-01-01'
    formula: >-
      certificate_is_tax_certificate_or_certificate_of_purchase

      and years_since_original_issuance >=
      maximum_certificate_lien_duration_years

      and not certificate_is_held_by_taxing_government

      and not (
        certificate_was_assigned_by_taxing_government
        and assigned_certificate_is_fifteen_years_old_at_assignment_or_within_one_year
        and proceedings_for_tax_deed_started_within_one_year_of_assignment
      )

assignee_is_entitled_to_tax_deedCO 39 § 39-11-148 · derived

C.R.S. § 39-11-148(3)

name: assignee_is_entitled_to_tax_deed
kind: derived
entity: TaxCertificate
dtype: Judgment
period: Year
source: C.R.S. § 39-11-148(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: >-
            In the event of an assignment of a tax certificate or certificate of
            purchase held by a county, city, city and county, or district
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: >-
            such certificate is fifteen years old at the time of assignment or
            will become fifteen years old within one year
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: within one year from the date of such assignment
versions:
  - effective_from: '0001-01-01'
    formula: >-
      certificate_was_assigned_by_taxing_government

      and
      assigned_certificate_is_fifteen_years_old_at_assignment_or_within_one_year

      and proceedings_for_tax_deed_started_within_one_year_of_assignment

treasurers_deed_is_prohibited_after_lien_expirationCO 39 § 39-11-148 · derived

C.R.S. § 39-11-148(2)

name: treasurers_deed_is_prohibited_after_lien_expiration
kind: derived
entity: TaxCertificate
dtype: Judgment
period: Year
source: C.R.S. § 39-11-148(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: No treasurer's deed shall issue
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: >-
            application for such treasurer's deed is not pending at the time of
            the expiration
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
versions:
  - effective_from: '0001-01-01'
    formula: |-
      certificate_lien_ceases_under_general_limitation
      and treasurers_deed_application_was_not_pending_at_limitation_expiration

certificate_cancellation_must_be_issued_after_lien_expirationCO 39 § 39-11-148 · derived

C.R.S. § 39-11-148(4)

name: certificate_cancellation_must_be_issued_after_lien_expiration
kind: derived
entity: TaxCertificate
dtype: Judgment
period: Year
source: C.R.S. § 39-11-148(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: Whenever a lien created by a tax certificate has expired
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-11-148
          excerpt: the treasurer shall immediately issue a certificate of cancellation
versions:
  - effective_from: '0001-01-01'
    formula: certificate_lien_ceases_under_general_limitation

▸rulespec code

Shown source

statutes/39/39-11-148.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

maximum_certificate_lien_duration_years

Parameter

source: C.R.S. § 39-11-148(1)

- name: maximum_certificate_lien_duration_years
  kind: parameter
  dtype: Count
  source: C.R.S. § 39-11-148(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: longer than fifteen years after the original issuance
  versions:
    - effective_from: '0001-01-01'
      formula: '15'

certificate_lien_ceases_under_general_limitation

Derived

source: C.R.S. § 39-11-148(1), (3)

- name: certificate_lien_ceases_under_general_limitation
  kind: derived
  entity: TaxCertificate
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-11-148(1), (3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: No lien upon real property created by a tax certificate or a certificate of purchase
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: longer than fifteen years after the original issuance
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: >-
              shall not apply to any tax certificate or certificate of purchase issued to and held
              by the county, city, city and county, or district
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: >-
              the assignee thereof shall be entitled to a tax deed ... within one year from the date
              of such assignment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_is_tax_certificate_or_certificate_of_purchase
        and years_since_original_issuance >= maximum_certificate_lien_duration_years
        and not certificate_is_held_by_taxing_government
        and not (
          certificate_was_assigned_by_taxing_government
          and assigned_certificate_is_fifteen_years_old_at_assignment_or_within_one_year
          and proceedings_for_tax_deed_started_within_one_year_of_assignment
        )

assignee_is_entitled_to_tax_deed

Derived

source: C.R.S. § 39-11-148(3)

- name: assignee_is_entitled_to_tax_deed
  kind: derived
  entity: TaxCertificate
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-11-148(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: >-
              In the event of an assignment of a tax certificate or certificate of purchase held by
              a county, city, city and county, or district
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: >-
              such certificate is fifteen years old at the time of assignment or will become fifteen
              years old within one year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: within one year from the date of such assignment
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_was_assigned_by_taxing_government
        and assigned_certificate_is_fifteen_years_old_at_assignment_or_within_one_year
        and proceedings_for_tax_deed_started_within_one_year_of_assignment

treasurers_deed_is_prohibited_after_lien_expiration

Derived

source: C.R.S. § 39-11-148(2)

- name: treasurers_deed_is_prohibited_after_lien_expiration
  kind: derived
  entity: TaxCertificate
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-11-148(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: No treasurer's deed shall issue
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: application for such treasurer's deed is not pending at the time of the expiration
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_lien_ceases_under_general_limitation
        and treasurers_deed_application_was_not_pending_at_limitation_expiration

certificate_cancellation_must_be_issued_after_lien_expiration

Derived

source: C.R.S. § 39-11-148(4)

- name: certificate_cancellation_must_be_issued_after_lien_expiration
  kind: derived
  entity: TaxCertificate
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-11-148(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: Whenever a lien created by a tax certificate has expired
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-11-148
            excerpt: the treasurer shall immediately issue a certificate of cancellation
  versions:
    - effective_from: '0001-01-01'
      formula: certificate_lien_ceases_under_general_limitation

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 31-25-1119inferredCO › Statutes › Title 39 › § 31-25-1119
CO 39 § 31-25-1119inferredCO › Statutes › Title 39 › § 31-25-1119