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2021 Colorado Code
Title 39 - Taxation
Article 11 - Sale of Tax Liens
§ 39-11-152. Combined Sale of Delinquent Tax Liens and Special Assessment Liens
Universal Citation: CO Code § 39-11-152 (2021)
Whenever provision is made in this article for the sale of a tax lien on property, such sale shall include the sale of any lien for delinquent special assessments on such property which have been certified to the county treasurer for collection. The separate sale of liens for delinquent general taxes and for delinquent special assessments on property is hereby prohibited.
History. Source: L. 93: Entire section added, p. 81, § 1, effective March 26.
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