IMPORTANT NOTICE TO LOGAN COUNTY TAX LIEN INVESTORS:
-- Tyler v. Hennepin County -- The United States Supreme Court, in a unanimous decision, determined that Treasurer's Deeds issued, after a property owners' failure to pay property taxes in Minnesota and other states that operated in a similar manner, were a violation of the Takings Clause of the Constitution since the value of the property was more than the debt owed.
During the Legislative session that followed, the Colorado Legislature passed House Bill 24-1056 to update and make Colorado's Treasurer's Deed process Constitution.
View more information on this process here.
Date: November 14, 2024
Place: Commissioners Meeting Room, Courthouse
315 Main Street, 2nd Floor
Sterling, CO 80751
Time: Registration 8:00 a.m. - Treasurer's Office, Courthouse
Sale Begins 10:00 a.m. - Commissioners Meeting Room, Courthouse
General Information:
A complimentary, updated, currently deleted listing will be available the day of the sale. This list will be followed in alphabetical order as closely as possible during the sale. A currently deleted copy of the newspaper publication will be posted near the entrance to the sale room.
The sale will be conducted as rapidly as possible consistent with the objectives of the sale and fair play to all bidders. As is expected at auctions, premiums are allowed. Rules of other persons and/or counties will not apply in Logan County.
A parcel will be subject to open bidding and the taxes will be sold to that person “who shall further pay the largest amount in cash in excess of said taxes, penalty, interest and costs”. Premium bids will be in dollar increments for any amount under $1,000.00 and $5.00 for any amount $1,000.00 and over.
The auctioning will fairly provide all bidders present and qualified the opportunity to compete in an open bidding procedure. Any parcel not bid on during the sale will be held open for purchase in the Treasurer’s Office STARTING at 3:00 p.m. on November 14, 2024 until the close of business on Tuesday, November 19, 2024 after which date it will be struck off to the County.
The item number, taxpayer name and total dollar amount of each parcel will be read only once and at that time the auctioneer will accept bids. All successful bids are final. No changes in, or cancellations of, parcels will be made after the parcel has been sold or struck off.
Pursuant to Colorado State Statutes, all special and local improvement district assessments will be listed and sold with any applicable ad valorem taxes, irrigation taxes also go with the land. Mobile homes located on property owned by the same person that owns the mobile home must be purchased by the same buyer.
Should it be necessary, the Tax Lien Sale will be reconvened the following business day.
Certificates:
The Certificate to be issued on a successful bid will be in the statutory form, showing the lawful rate of interest (for the life of the certificate), the legal description, purchase amount, and buyer’s name (as entered on the registration form), and the date of the Tax Lien Sale. Certificates will not be issued in a name other than the name or names on the registration form. The names on the registration forms will print with only 60 characters shown; however, the full name will appear in our system and on the Treasurer’s Deed.
The holder of original Tax Lien Certificates may, if they wish, endorse; i.e., pay taxes for subsequent years, until the Certificate is redeemed. Information on subsequent endorsements will be sent out from the Logan County Treasurer’s Office in August. ORIGINAL CERTIFICATES WILL BE HELD AT THE LOGAN COUNTY TREASURER’S OFFICE UNLESS OTHERWISE REQUESTED BY PURCHASER. Original Certificates not retained by us must be returned to the Logan County Treasurer’s Office for endorsement or redemption.
Interest:
Interest begins on the date of sale in November and thereafter on the date of endorsements. The rate of interest for the 2023 Tax Lien Sale is 15% per annum and will remain fixed at that rate for the life of the Certificate.
PREMIUMS ON BIDS ARE NOT REFUNDABLE NOR DO THEY EARN INTEREST.
Registration:
Buyers are responsible to see that information on registration forms is legible and correct, that the name given to the registration clerks is the same as that on the registration form since the Certificates of Purchase and refund checks are prepared from this information. Each bidder will bid in the names on the registration forms held by them.
Form W-9:
IRS now requires County Treasurers to report, on Form 1099, interest income earned through tax lien investments. W-9 forms are available and should be completed, including your Federal Tax I.D. Number and/or Social Security Number, prior to registration. If w-9 is not on file with the Treasurer’s Office, the Treasurer will withhold $50 of interest earned at the time the tax lien certificate is redeemed.
Ineligible Bidders:
County employees and their immediate families are ineligible to bid on properties at our Tax Lien Sale.
Conduct:
It is important that all attendees at the Logan County Treasurer Tax Lien Sales abide by Colorado Revised Statutes and the rules of the Treasurer’s Office. Please be aware that the Treasurer and her staff will be cognizant of any conversations that occur prior, during and after our sales.
Bid-Rigging:
Of utmost importance is the following Statute:
6-4-106. Bid-rigging. (1) It is illegal for any person to contract, combine, or conspire with any person to rig any bid, or any aspect of the bidding process, in any way related to the provision of any commodity or service.
(2) For purposes of this section, each separate instance of bid-rigging shall constitute a separate violation of this section, regardless of whether a single conspiracy is found to exist encompassing more than one such violation.
Payment:
All bids must be covered by cash, certified checks, bank cashier’s checks, same day wire, or personal checks guaranteed by bank’s irrevocable letter of credit approved by the Treasurer prior to the day of the sale. PAYMENTS WILL BE ACCEPTED BY OUR OFFICE STARTING AT 1:00 P.M. UNTIL 5:00 P.M. ON DATE OF SALE. If you wish to have your bank wire the funds, we will supply you with wiring instructions – cost of the incoming wire fee will be added to the amount due. The Treasurer may prohibit a person who fails to pay the amount due from bidding on sales for up to five years in accordance with 39-11-116, C.R.S.
Redeeming a Tax Lien:
What do I need to send with my payment?
- Completed and notarized Affidavit for Redemption
- Documentation proving your right to redeem
Can I pay the taxes when there is a tax lien on the property?
- Persons having right, title, or interest in or lien upon any property sold at tax lien sale can redeem the property. Below is a list of authorized persons and the documents needed to prove your claim.
| Nature of Claim | Suggested Documentation |
| Owner of the property | Complete copy of the recorded deed |
| Owner is a LLC, LP or company (corporations, partnerships, LLCs, or trusts) | Statement of Authority publicly recorded with the Logan County Clerk and Recorder |
| Owner's agent | Copy of the court letter of appointment as personal representative or notarized power of attorney |
| Owner's attorney | Copy of the notarized letter of appointment as personal representative or power of attorney |
| Assignee | Copy of recorded assignment |
| Assignee's attorney | Copy of the assignment AND letter of representation by attorney |
| Heir at law | Copy of death certificate AND copy of will, marriage certificate, joint tax return or other sufficient proof of status |
| Holder of prior Tax Lien Sale Certificate of Purchase | Copy of Tax Lien Sale Certificate of Purchase |
| Have a legal claim to the property | Documentation to show nature and legality of claim |
| Have an equitable claim to the property | Documentation to show nature and legality of claim |
How do I make my payment?
- Call the Office of the Treasurer at 970-522-2462 to get the correct amount to be paid. If it is close to the end of the month, you can request the payment amount for the next month as additional interest will accrue if the payment is received after the last day of the month.
- Ask if there may be any additional charges added to your account before your payment is received in our office.
- Payments are accepted in cash, money orders, cashier’s check or bank wire. If paying by bank wire, we must receive your Affidavit for Redemption and the documentation supporting your claim before we can provide bank wire instructions.
- In accordance with Colorado Revised Statutes, we cannot accept postmarks for the date of payment. The date of payment is the date it is received in our office. If you are concerned that mailing your payment might not get it to our office by the last business day of the month, you may want to overnight it.
Can I pay in person?
- Yes. Our office hours are Monday through Friday, 8:00 a.m. to 5:00 p.m. Except for county holidays. Office Location: 315 Main Street, Suite 4, Sterling, Colorado 80751.
Logan County Treasurer Affidavit for Tax Lien Redemption