Colorado Code § 32-1-1203

Sale for delinquencies
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If the taxes levied are not paid, delinquent real
property shall be sold at the regular tax sale for the payment of said taxes, interest, and penalties
in the manner provided by the statutes of this state for selling real property for the nonpayment
of general taxes. If there are no bids at said tax sale for the property so offered, said property
shall be struck off to the county, and the county shall account to the special district in the same
manner as provided by law for accounting for school, town, and city taxes. Delinquent personal
property shall be distrained and sold as provided by law.

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