39-11-110. When public auction can be held.

Statute text

If, from any cause, the tax lien on real property cannot be duly advertised and offered for sale at public auction on or before the second Monday of December, it is the duty of the treasurer to hold the public auction on any subsequent day in which it can be held, allowing time for the publication of notice as provided in section 39-11-102.

History

Source: L. 64: R&RE, p. 725, 1. C.R.S. 1963: 137-11-10. L. 85: Entire section amended, p. 1236, 6, effective July 1. L. 2005: Entire section amended, p. 1237, 7, effective June 3.

Annotations

 

ANNOTATION

Annotations

Annotator's note. The following annotations include cases decided under former provisions similar to this section.

Intent of section to save late tax sales. This section is intended to save from invalidity a tax sale made after the second Monday in December where it is impossible to commence the sale on that day. City & County of Denver v. Bach, 92 Colo. 594, 22 P.2d 1114 (1933).

If a deed shows reason for delayed sale, it is not void. Where a tax deed shows on its face that the sale was held on a day subsequent to that designated by 39-11-109, without a recital of any cause for the delay such as would authorize a sale on the subsequent day, the deed shows its falsity; but the deed is not void where it contains a recital of sufficient cause for the delay. Richardson v. Halbekann, 97 Colo. 175, 48 P.2d 1014 (1935).

A deed that does not recite the cause for the delay may be reformed through the use of extrinsic evidence in some circumstances. Where the tax sale was lawfully conducted, the deed was duly recorded, and the deed contained only a technical defect, equity permits the reformation of the deed based on extrinsic evidence on the validity of the underlying tax sale. Bd. of Comm'rs v. Timroth, 87 P.3d 102 (Colo. 2004).