2021 Colorado Code
Title 39 - Taxation
Article 11 - Sale of Tax Liens
§ 39-11-105. Selection of Newspaper Publishing Notice

It is the duty of the board of county commissioners of each county to select a newspaper of general circulation published or having general circulation in said county, in which the treasurer shall publish the delinquent tax list of his county, and for such service the board shall allow payment not exceeding the rate as provided by law.

History. Source: L. 64: R&RE, p. 724, § 1. C.R.S. 1963: § 137-11-5. History. Source: L. 64: R&RE, p. 724, § 1. C.R.S. 1963: § 137-11-5.

Law reviews. For comment on Blue River Co. v. Rizzuto appearing below, see 30 Rocky Mt. L. Rev. 234 (1958).

Annotator's note. The following annotations include a case decided under this section as it existed prior to its 1964 repeal and reenactment.

This section is mandatory, not directory. Blue River Co. v. Rizzuto, 135 Colo. 472 , 312 P.2d 1023 (1957).

Selection of newspaper for publication is jurisdictional. The selection or designation of a newspaper for the publication of delinquent tax lists is jurisdictional. Blue River Co. v. Rizzuto, 135 Colo. 472 , 312 P.2d 1023 (1957).

Selection of official county newspaper is sufficient compliance. Publishing the delinquent tax lists in a newspaper which had been duly selected by the county commissioners as the official county newspaper, without specific reference to publication of delinquent tax lists, is a sufficient compliance with this section. Linville v. Russell, 168 Colo. 459 , 452 P.2d 18 (1969).

Absent a selection, the proceedings and sale are void. Blue River Co. v. Rizzuto, 135 Colo. 472 , 312 P.2d 1023 (1957).

County may change selection of newspaper before publication. A county may rescind the selection of a newspaper to publish notice of tax sale and delinquent tax list, but not after publication has been made. Bd. of Comm'rs v. Wood, 80 Colo. 279 , 250 P. 860 (1926).

County is not required to ask for bids for publication of notices of tax sale and delinquent tax list. Bd. of Comm'rs v. Wood, 80 Colo. 279 , 250 P. 860 (1926).

Expense of publication must be paid by county. The expense of the publication of the notice of tax sale and delinquent tax list must be paid by the county. Bd. of Comm'rs v. Wood, 80 Colo. 279 , 250 P. 860 (1926).