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 August 1 and ending October
31 of each year. Subtax quotes will not be available
until after August 1. 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