Endorsement of Subsequent Tax Liens
What is Endorsement?
Endorsement, or "SUBTAX", provides the current
certificate holder with the option of endorsing the current year's
delinquent tax onto the original tax sale certificate. Subsequent
payment of the delinquent tax will earn the same rate of interest
as the original certificate.
Colorado Revised Statutes, 39-11-119, provide a holder
of a certificate of
purchase may pay subsequent taxes on the property
of which the buyer holds
an unredeemed certificate, and this payment
will be endorsed onto
both the original certificate and the tax
lien sale record in the Treasurer's office.
When am I able to Subtax?
The Larimer County Treasurer will accept subsequent payments
of taxes beginning
and ending October
of each year. Subtax quotes will NOT be available
until after August 1st
. Subtax payments will not
be accepted on replatted or amended parcels of land.
What do I need to do?
If you wish to endorse the current year's taxes on your certificates
and your certificates are in safekeeping with the Larimer
County Treasurer's office, please notify us as to which certificates
you wish to endorse in the month you intend to make payment
We will then quote the amount owing for these endorsements and
accept a check for payment. Personal checks are acceptable.
When Can I Apply For A Treasurer's Deed?
Three years following the date of Tax Lien Sale
, an application for a Treasurer's Deed
may be submitted.
For further information contact
the Treasurer's Office(970) 498-7032, or