Colo. Rev. Stat. § 32-1-1203
If the taxes levied are not paid, delinquent real property shall be sold at the regular tax sale for the payment of said taxes, interest, and penalties in the manner provided by the statutes of this state for selling real property for the nonpayment of general taxes. If there are no bids at said tax sale for the property so offered, said property shall be struck off to the county, and the county shall account to the special district in the same manner as provided by law for accounting for school, town, and city taxes. Delinquent personal property shall be distrained and sold as provided by law.
C.R.S. § 32-1-1203
The provisions of this section are similar to provisions of several former sections as they existed prior to 1981.
For distraint and sale of personal property, see § 39-10-111 ; for the sale of tax liens, see article 11 of title 39 .