Section 39-11-151 - County officials and employees may not acquire a tax lien or property by sale of a tax lien(1)(a) No property for which a tax lien is sold for delinquent taxes under this article shall be conveyed to an elected or appointed county official, to a county employee, or to a member of the immediate family of any such person or to the agent of any such county official or employee, if the tax lien on such property is sold during the time the official or employee holds office or is employed.(b) No tax lien shall be sold to an elected or appointed county official, to a county employee, or to a member of the immediate family of such person or to the agent of any such county official or employee during the time the official or employee holds office or is employed.(2) The purchase of any tax lien or the conveyance of any property by tax deed pursuant to this article is exempt from the provisions of this section under the following circumstances: (a) If the property to be conveyed was owned by the county official or county employee, or by a member of the immediate family of any such person, immediately prior to the sale of a tax lien on such property for delinquent taxes;(b) If such property is situated within a county other than the county to which such county official or employee is elected, appointed, or employed; or(c) If the property to be conveyed is a severed mineral interest and, at the time of the conveyance, the county official or county employee is the owner of the surface estate which is coterminous with the severed mineral interest.(3) Any county official, county employee, or member of the immediate family of any such person, or the agent of any such county official or employee, who knowingly purchases any tax lien or receives a conveyance of property in violation of the provisions of this section commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501.Amended by 2021 Ch. 462, § 691, eff. 3/1/2022.L. 75: Entire section added, p. 1481, § 1, effective June 29. L. 85: (1) and (2) amended, p. 1246, § 32, effective July 1. L. 94: Entire section amended, p. 757, § 12, effective April 20. L. 2002: (3) amended, p. 1555, § 346, effective October 1. L. 2021: (3) amended, (SB 21-271), ch. 3295, p. 3295, § 691, effective 3/1/2022.Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.
2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3). (1) For other provisions relating to standards of conduct for public officers and employees, see article 18 of title 24 . (2) For the legislative declaration contained in the 2002 act amending subsection (3), see section 1 of chapter 318, Session Laws of Colorado 2002.