Senate Committee of Reference Report

Committee on Finance

All text that will be removed from the bill will be indicated by strikethrough as follows:

This is text that is removed from law.

Text that is added to a bill will be indicated by either all capitals or bold & italic as follows:

  • This all capitals text would be added to law.
  • This is bold & italic text that would be added to law.

March 31, 2026

After consideration on the merits, the Committee recommends the following:

SB26-144     be amended as follows, and as so amended, be referred to the Committee of the Whole with favorable recommendation:

Page 1, Line 1Amend printed bill, page 2, after line 1 insert:

Page 1, Line 2"SECTION 1.  In Colorado Revised Statutes, 24-21-403, add

Page 1, Line 3(2.5) as follows:

Page 1, Line 424-21-403.  Core goals - powers and duties - rules.

Page 1, Line 5(2.5)  The surcharge described in subsection (2) of this

Page 1, Line 6section is not applicable on any document filed or recorded by

Page 1, Line 7the county clerk and recorder if the document is exempted from

Page 1, Line 8fees pursuant to section 30-1-103 (1).".

Page 1, Line 9Renumber succeeding sections accordingly.

Page 1, Line 10Page 3, line 15, strike "may" and substitute "is entitled to".

Page 1, Line 11Page 4, line 15, after "dollars;" add "and".

Page 1, Line 12Page 4, line 18, strike "dollars; and" and substitute "dollars.".

Page 1, Line 13Page 4, strike lines 19 and 20.

Page 1, Line 14Page 5, after line 18 insert:

Page 1, Line 15"SECTION 3.  In Colorado Revised Statutes, 30-1-103, amend

Page 1, Line 16(3) as follows:

Page 1, Line 1730-1-103.  Fees of county clerk and recorders - report - repeal.

Page 1, Line 18(3) (a)  County governments shall be exempt from all fees

Page 1, Line 19authorized to be collected under the provisions of this section whenever

Page 1, Line 20the county or any agency thereof is the grantor or grantee of the document

Page 1, Line 21being recorded or whenever a delegate child support enforcement unit

Page 1, Line 22files or records documents for the purpose of collecting child support,

Page 2, Line 1child support arrears, maintenance, maintenance when combined with

Page 2, Line 2child support, retroactive support, or child support debt.

Page 2, Line 3(b)  Surcharges are not applicable by the clerk and

Page 2, Line 4recorder if the document is exempted from recording or filing

Page 2, Line 5fees.".

Page 2, Line 6Renumber succeeding sections accordingly.

Page 2, Line 7Page 6, after line 7 insert:

Page 2, Line 8"SECTION 5.  In Colorado Revised Statutes, 30-10-421, add

Page 2, Line 9(1.6) as follows:

Page 2, Line 1030-10-421.  Filing surcharge.

Page 2, Line 11(1.6)  The surcharge described in subsection (1) of this

Page 2, Line 12section is not applicable on any document filed or recorded by

Page 2, Line 13the county clerk and recorder if the document is exempted from

Page 2, Line 14fees pursuant to section 30-1-103(1).".

Page 2, Line 15Renumber succeeding sections accordingly.

Page 2, Line 16Page 12, line 21, strike "negotiable paper," and substitute "negotiable

Page 2, Line 17paper, bank check, post office money order, cashier's check,".

Page 2, Line 18Page 14, strike lines 5 and 6 and substitute:

Page 2, Line 19"(b)  The description of each tract of land or town lot for which a

Page 2, Line 20tax lien is sold A description of the property on which the tax liens

Page 2, Line 21are subject to sale;

Page 2, Line 22Page 26, line 17, after "(2)," insert "(4)," and after "(6)(d)," insert

Page 2, Line 23"(6)(e),".

Page 2, Line 24Page 28, after line 5 insert:

Page 2, Line 25"(4)  In all cases, the owner of the property shall must have the

Page 2, Line 26right of redemption of the property as provided by law."

Page 2, Line 27Page 29, after line 11 insert:

Page 2, Line 28"(e)  Any action concerning a determination and declaration by a

Page 2, Line 29board of county commissioners made pursuant to this subsection (6) shall

Page 2, Line 30must be commenced within one year after the date of the board's order,

Page 2, Line 31or said action shall be forever barred.".

Page 2, Line 32Page 29, line 20, after "(2.5)," insert "(3),".

Page 3, Line 1Page 30, after line 11 insert:

Page 3, Line 2"(3)  The board of county commissioners may lease such real

Page 3, Line 3property to an affiliated entity, but no lease shall be for a period

Page 3, Line 4exceeding five years. For purposes of this subsection (3), "affiliated

Page 3, Line 5entity" means a nonprofit entity with which the county enters into a

Page 3, Line 6contract for the delivery of goods or services to the county or to third

Page 3, Line 7parties on behalf of the county.".

Page 3, Line 8Page 36, line 10, after "fees" insert "or surcharges".

Page 3, Line 9Page 42, after line 11 insert:

Page 3, Line 10"(2)  "Business day" means any day the treasurer’s office

Page 3, Line 11is open to the public for conducting official business. business

Page 3, Line 12days do not include weekends, Colorado legal holidays, or any

Page 3, Line 13day the office is closed pursuant to county policy or emergency

Page 3, Line 14order.".

Page 3, Line 15Renumber succeeding subsections accordingly.

Page 3, Line 16Page 42, line 21, strike "39-11.5-105." and substitute "39-11.5-106.".

Page 3, Line 17Page 43, strike line 3 and substitute "39-11.5-108.".

Page 3, Line 18Page 43, line 19, strike "39-11.5-103." and substitute "39-11.5-105.".

Page 3, Line 19Page 44, line 7, strike "39-11.5-104 (4)," and substitute "39-11.5-105

Page 3, Line 20(4),".

Page 3, Line 21Page 45, strike line 5 and substitute "39-11.5-106 (2).".

Page 3, Line 22Page 45, line 27, strike "section; except that a lawful" and substitute

Page 3, Line 23"section.".

Page 3, Line 24Page 46, strike lines 1 through 4.

Page 3, Line 25Page 46, line 6, after "in" insert "substantially".

Page 3, Line 26Page 49, line 11, strike "filed," and substitute "accepted,".

Page 3, Line 27Page 49, strike lines 20 through 24 and substitute:

Page 3, Line 28"(1)  The treasurer may accept an application for a

Page 3, Line 29treasurer's deed. If accepted, the treasurer shall review the

Page 4, Line 1application as soon as practicable but not later than forty-five

Page 4, Line 2calendar days from the date of acceptance to determine

Page 4, Line 3whether it complies with the requirements of this article 11.5.".

Page 4, Line 4Page 49, line 27, after "all" insert "delinquent".

Page 4, Line 5Page 53, strike lines 3 through 12.

Page 4, Line 6Page 54, line 11, strike "39-11.5-107,".

Page 4, Line 7Page 54, line 12, strike "and 39-11.5-112." and substitute "39-11.5-112,

Page 4, Line 8and 39-11.5-301.".

Page 4, Line 9Page 55, line 20, after "in" insert "substantially".

Page 4, Line 10Page 58, line 8, strike "in certified funds".

Page 4, Line 11Page 58, line 15, strike "third" and substitute "tenth".

Page 4, Line 12Page 63, strike line 11 and substitute:

Page 4, Line 13"(9)  If a property is sold".

Page 4, Line 14Page 68, lines 3 and 4, strike "a certificate of options for a

Page 4, Line 15treasurer's deed," and substitute "property,".

Page 4, Line 16Page 69, line 17, strike "republished" and substitute "republication".

Page 4, Line 17Page 70, line 13, after "date" insert "that an injunction or".

Page 4, Line 18Page 72, line 23, strike "and" and substitute "or".

Page 4, Line 19Page 80, line 12, strike "either".

Page 4, Line 20Page 95, line 7, strike "public auction." and substitute "tax lien

Page 4, Line 21sale.".

Page 4, Line 22Page 96, line 20, strike "certified" and substitute "recorded.".

Page 4, Line 23Page 98, line 10, strike "39-11.5-301 (4)." and substitute "39-11.5-301

Page 4, Line 24(5).".