HomeMy WebLinkAbout20223586.tiffAugust 29, 2023
COUNTY ATTORNEY
1150 "O" STREET
P O BOX 758
GREELEY CO 80632
www.co.weld.co.us
Direct Line: 970.336.7235
FAX: 970.352.0242
Brigitte Grimm
Weld County Treasurer
1400 N. 17th Avenue
Greeley. CO 80631
Re: Void Tax Lien Cancellations
Brigitte:
Following up on our phone conversation earlier today, it is my opinion that the tax lien
cancellations approved by the Board of County Commissioners of Weld County on December
28, 2022, which are shown on the enclosed list, are void. The cancellations were done less than
the 15 years required by Colorado statute, C.R.S. § 39-11-148(1). A copy of that statute is
enclosed. Because they are void, the Board need take no action other than to include this letter in
Tyler and link it to the Resolutions approved by the Board on December 28, 2022.
I recommend you include this letter in the files in your office associated with those tax liens.
Please call me at (970) 400-4390, if you have any questions.
ruce . B2fiker, Esq.
Weld County Attorney
pc: Esther Gesick, Clerk to the Board
Renee Fielder, Assistant Treasurer
Karin McDougal, Assistant County Attorney
ZOLZ- 35'(e
VOID TAX LIEN CANCELLATIONS FROM DECEMBER 28, 2022,
BOARD OF COUNTY COMMISSIONER AGENDA
Tax Lien Certificate No. BOCC Resolution No.
2008-02089 2022-3578
2008-02090 2022-3579
2008-02099 2022-3580
2008-02100 2022-3581
2008-02101 2022-3582
2008-02102 2022-3583
2008-02103 2022-3584
2008-02104 2022-3585
2008-02105 2022-3586
2008-02106 2022-3587
2008-02115 2022-3588
2008-02116 2022-3589
2008-02117 2022-3590
2008-02118 2022-3591
2008-02119 2022-3592
2008-02120 2022-3593
2008-02121 2022-3594
2008-02122 2022-3595
2008-02123 2022-3596
2008-02124 2022-3597
C&R Reception No.
4878571
4878572
4878573
4878574
4878575
4878576
4878577
4878578
4878579
4878580
4878581
4878582
4878583
4878584
4878585
4878586
4878587
4878588
4878589
4878590
§ 39-11-148. Limitations on tax certificates --special improvement liens, CO ST § 39-11.148
West's Colorado Revised Statutes Annotated
Title 39. Taxation
Property Tax
Collection and Redemption
Article It. Sale of Tax Liens (Refs & Annos)
C.R.S.A. § 39-11-148
§ 39-11-148. Limitations on tax certificates --special improvement liens
(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 far 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 elite 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 ar certificate of purchase has ceased to be a lien pursuant to the provisions of this section and application for sects
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 frosts 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).
§ 39-11-148. Limitations on tax certificates --special improvement liens, CO ST § 39-11-148
(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 hook of sales in his
office. as follows: "Canceled by provision of sections 31 25-11 19 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 inn 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 tine lien of reels certificate on the lands therein described. Failure to record
such certificate of cancellation shall not extend the hen 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).
Credits
Amended by Laws 1981, H.B,1320, 4 40; laws 1985, H.B.1304, § 29.
C. R. S. A.(39-11-148, CO ST§39-11-148
Current through legislation effective June 1, 2024 of the First Regular Session, 74th General Assembly (2023). Some statute
sections may be more current. See credits for details.
RESOLUTION
RE: CANCELLATION OF TAX LIEN SALE CERTIFICATE (TS CERT 2008-02105) FOR
PARCEL #104730207011
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, the Board has received one (1) Tax Lien Sale Certificate
(TS CERT 2008-02105) for Parcel #104730207011, from the Weld County Treasurer, and
WHEREAS, the facts as set forth on the Certificate of Cancellation, marked Exhibit "A," a
copy of which is attached hereto and incorporated herein by reference, require the cancellation
of TS CERT 2008-02105, and
WHEREAS, after review, the Board deems it advisable to cancel Tax Lien Sale Certificate
(TS CERT 2008-02105) for the property described above.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County, Colorado, that Tax Lien Sale Certificate (TS CERT 2008-02105), on Parcel
#104730207011, by the Weld County Treasurer, be, and hereby is, cancelled.
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 28th day of December, A.D., 2022.
BOARD OF COUNTY COMMISSIONERS
WEL COUNTY, COLORADO
ATTEST: ditiL) V Jele,o•vi
Scott K. James, Chair
Weld County Clerk to the Board
BY: V
Deputy Clerk to the Board
APPROVED AS TO FOR
R i-•County Attorney
Date of signature: 01/23/A3
4878578 Passe: 1 of 3
01/25/2023 01:05 PM R F..:$0.00
Carly Koppss, CI.rk and Raoord.r, Wald County , CO
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EXCUSED
Mike Freeman, Pro-Tem
EXCUSED
Perry L Buck
teve Moreno
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cc: TR(RF/ta)
oil 30/23
2022-3586
TR0030
OFFICE OF THE WELD COUNTY TREASURER
www.co.weld.co.us
1400 N 17 AVE
GREELEY CO 80631
970-400-3290
DATE: December 5, 2022
MEMO TO: WELD COUNTY BOARD OF COUNTY COMMISSIONERS,
As the Weld County Interim Treasurer, State of Colorado, I request authorization by resolution
to cancel the attached Tax Lien Sale Certificates, pursuant to CRS 39-11-148.
According to the Treasurer's Tax Sale Records these properties went to tax sale on
November 7, 2008, due to unpaid property taxes and Special Assessment for the tax year of
2007.
Reason for this request is as follows:
THESE CERTIFICATES NEED TO BE CANCELED PURSUANT TO TITLE 39-11-148
COLORADO REVISED STATUE ALSO KNOWN AS THE 15 YEAR EXPIRATION OF
THE TAX LIEN CERTIFICATE OF PURCHASE.
0 _
G. /44.
Renee Fielder
Interim Treasurer of Weld County,
State of Colorado
2022-3586
STATE OF COLORADO)
) SS.
COUNTY OF WELD )
CERTIFICATE OF CANCELLATION
(15- year tax lien certificate expired)
The undersigned as Treasurer of the County of Weld, State of Colorado, certifies that he
has this day of December 5, 2022 cancelled lien certificate number 2008-02105.
According to the Treasurer's Tax Sale Records on NOVEMBER 7, 2008 this certificate
was sold due to unpaid property taxes, affecting the following described property, to wit:
PROPERTY OWNER: DEARFIELD HOMES LLC
ACCOUNT NO: R4403806
PARCEL NO: 1047-30-2-07-011
LEGAL DESCRIPTION OF PROPERTY:
L29 TO 32 BLK 11 DEARFIELD
Situate in the County of Weld, State of Colorado.
The undersigned further certifies that he has made proper entries of said cancellation in
the book of sales in his office.
This Certificate of Cancellation is issued pursuant to Title 39-11-148, Colorado Revised
Statutes.
Document certified by the Weld County Treasurer, State of Colorado on the 5TH
day of DECEMBER , 2022.
Renee Fielder
Interim Treasurer of Weld County,
State of Colorado
U
Nan
Weld County Treasurer's Office, 1400 N 17th Ave, Greeley CO 80631
Renee Fielder, Weld County Interim Treasurer, 970-400-3290 FNT_
�HL�
Tax Lien Sale Certificate of Purchase
Treasurer of Weld County, CO.
Tax Year: 2007 Date: November 07, 2008
Interest Rate: 11%
I HEREBY CERTIFY, that at Tax Lien Sale, situated in Weld County, State of Colorado, for Delinquent Taxes for the year 2007 held at 1400 N. 17th Ave., P.O.
BOX 458, Greeley, CO. 80632-0458, on November 07, 2008 and subsequent days until adjourned, in accordance with the Law, a Tax Lien on the Tract hereinafter
described, was sold to the purchaser or previous investor indicated below for the 'CERTIFICATE TOTAL' being the amount of taxes on the whole of said real
estate or manufactured home and for which the purchaser is to receive interest until redemption at the maximum statutory rate indicated.
Purchaser: LODE ERIK Account: R4403806 Parcel: 104730207011 Certificate: 2008-02105
Previous Investors (if any):
Assessed Value: 40
Legal Description:
L29 TO 32 BLK 11 DEARFIELD
Acres:
Assessed To: DEARFIELD HOMES LLC
Tax Amount
Interest
TAX SALE FEE (CERT
AND RA FEE)
RBLFEECHG
Certificate Total
Premium Paid
$2.60
$0.18
$9.00
$5.00
$5.00
$31/8
$1.00
Endorsements
Tax Yr
Pay
Date
Tax
Interest
Fees
Total
Tax Yr
Pay Date
Tax
Interest
Fees
Total
2008
2009
Aug 28, 2009
Aug 30, 2010
$2.62
$2.56
$0.10
$0.10
$15.00
$15.00
$17.72
$17.66
2010
2011
Aug 31, 2011
Aug 24, 2012
$2.61
$14.32
$0.10
$0.14
$15.00
$10.00
$17.71
$24.46
2012
2013
Aug 29, 2013
Aug 01, 2014
$14.23
$13.29
$0.57
$0.53
$10.00
$10.00
$24.80
$23.82
2014
2015
Aug 06, 2015
Aug 31, 2016
$13.68
$13.34
$0.55
$0.53
$10.00
$10.00
$24.23
$23.87
2016
2017
Aug 09, 2017
Aug 31, 2018
$14.94
$15.22
$0.60
$0.61
$10.00
$10.00
$25.54
$25.83
2018
2019
Aug 27, 2019
Aug 31, 2020
$15.74
$12.24
$0.63
$0.04
$10.00
$10.00
$26.37
$22.28
IN
WITNESS
WHEREOF,
I
have
hereunto
set
my
hand
and
s
2020
2021
Aug 30, 2021
Aug 11, 2022
$11.58
$62.86
$0.46
$2.51
$10.00
$10.00
$22.04
$75.37
by
DEPUTY
A.D.
FOR VALUE RECEIVED, I hereby assign all of the right, title and interest of
It Cm.
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V
in and to the within certificate and to the lands herein described to at
ear
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This Certificate surrendered and redemption money paid to -
110:Cm
A.D. By
COUNTY TREASURER DEPUTY
A.D.
This Certificate surrendered and deed made to
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