Colo. Rev. Stat. § 39-11-112
Erroneous name or assessment in wrong county - effect
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-11-112, Erroneous name or assessment in wrong county - effect, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318554
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Full text
(1) When tax liens on any properties are offered for sale for any delinquent taxes, it is not necessary to sell the same as the property of any person. No sale of any tax lien on any property for delinquent taxes is considered invalid because charged on the roll in any other name than that of the rightful owner, or charged as unknown; but the tax lien and such property in other respects must be sufficiently described on the tax roll to identify the same, and the taxes for such property must be due and unpaid at the time of the tax lien sale.
(2) When any property lying in one county is erroneously taxed and a tax lien on such property is sold for delinquent taxes in another county, the county so erroneously taxing and selling a tax lien on property for delinquent taxes is liable to the owner of the property for any expense or damage caused to such owner by the erroneous tax lien sale.