# C.R.S. § 38-41-110: 38-41-110. Payment of delinquent taxes by owner of less than whole property

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-110

## Section

- **Citation:** C.R.S. § 38-41-110
- **Heading:** 38-41-110. Payment of delinquent taxes by owner of less than whole property
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 38 / Article 41 / Part 1 / Section 38-41-110

## Text

38-41-110. Payment of delinquent taxes by owner of less than whole property. The owner of not less than one-tenth undivided interest in real property which he has owned not less than one year may pay and the county treasurer shall receive from him all delinquent taxes due upon the entire or any other fractional interests therein by redemption from prior or subsequent tax sales or by payment of any taxes which are delinquent, or otherwise, and if at the time of such payment he records with the county clerk and recorder a statement describing the property and showing the payment of such taxes under this article, he shall be subrogated to the first and prior lien of the state of Colorado for such taxes and may foreclose such lien at any time after four years from the date when any part of the taxes so paid first became delinquent, in the same manner and with like remedies as a first mortgage; or he shall be entitled to have any such payment allowed as a setoff in any accounting with any other person interested in such property, whether under the provisions of article 44 of title 34, C.R.S., or otherwise. The owner of any other fractional interest may at any time prior to foreclosure pay to the treasurer his pro rata share of such payments, with interest and recording fees which shall be repaid to the lien claimant and for which a redemption certificate shall issue, which, when recorded, shall release such interest from such lien.

## Nearby sections

- [C.R.S. § 38-41-101 38-41-101. Limitation of eighteen years](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-101.md)
- [C.R.S. § 38-41-102 38-41-102. How computed](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-102.md)
- [C.R.S. § 38-41-103 38-41-103. Evidence of adverse possession](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-103.md)
- [C.R.S. § 38-41-104 38-41-104. Time to make an entry or bring an action to recover land](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-104.md)
- [C.R.S. § 38-41-105 38-41-105. Abstract of title prima facie evidence](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-105.md)
- [C.R.S. § 38-41-106 38-41-106. Limitation seven years - possession under official and judicial conveyance or or](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-106.md)
- [C.R.S. § 38-41-107 38-41-107. Rights of heirs](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-107.md)
- [C.R.S. § 38-41-108 38-41-108. Rights in possession seven years - color of title and payment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-108.md)
- [C.R.S. § 38-41-109 38-41-109. When in possession under color of title - unoccupied lands](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-109.md)
- [C.R.S. § 38-41-110 38-41-110. Payment of delinquent taxes by owner of less than whole property](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-110.md)
- [C.R.S. § 38-41-111 38-41-111. When action will not lie against person in possession](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-111.md)
- [C.R.S. § 38-41-112 38-41-112. Legal disability - extension of two years](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-112.md)
- [C.R.S. § 38-41-113 38-41-113. Limitations may be asserted affirmatively or by way of defense](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-113.md)
- [C.R.S. § 38-41-114 38-41-114. When limitations apply](https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T38_A41_P1_S38-41-110. Check the current official text before relying on it. Not legal advice.