CO

Sale type

Colo. Rev. Stat. § 39-11-115(1)

“the tax liens on such lands offered at public auction at the times provided by law shall be sold to the persons who pay therefor the taxes, delinquent interest, and fees then due thereon”

Redemption

Colo. Rev. Stat. § 39-11-120(1)

“any time after the expiration of the term of three years from the date of the sale of any tax lien on any land”

Interest

Colo. Rev. Stat. § 39-12-103(3)

“The annual rate of redemption interest shall be nine percentage points above the discount rate, which discount rate shall be the rate of interest a commercial bank pays to the federal reserve bank of Kansas City”

Bid method

Colo. Rev. Stat. § 39-11-115(1)

“sold to the persons who pay therefor the taxes, delinquent interest, and fees then due thereon or who further pay the largest amount in excess of said taxes, delinquent interest, and fees”

Sale timing

Colo. Rev. Stat. § 39-11-109

“The public auction of tax liens on lands upon which taxes remain delinquent shall commence on or before the second Monday in December of each year.”