The Colorado Supreme Court distinguished the meaning of “voidable” from “void” in Lake Canal Reservoir Co. v. Beethe, a treasurer’s deed challenge in Weld County. The case, which arose in 2003, stemmed from a dispute over how two adjacent land tracts should be taxed and later evolved into a question of the validity of a treasurer’s deed.

Writing the opinion for the court, Justice Allison H. Eid noted that:

. . . the line between a void and a voidable tax deed does not depend on the nature of the evidence used to determine the deed’s defect, but rather on the nature of the defect itself. When a defect goes to the jurisdiction or authority of the taxing entity, that defect will render a deed void. . . . In [Beethe], the defects –- errors in assessment, notice, and description –- challenge the manner in which the deed was issued but do not challenge Weld County’s jurisdiction or authority to tax the property or to issue the deed. We therefore hold that the treasurer’s deed was voidable, rather than void.

Because Lake Canal Reservoir Co. brought its claim against the Beethes after the statutes of limitations had tolled, the attempt to void the treasurer’s deed was time barred, and the case was remanded for additional proceedings.

Photo via Flickr, by umjanedoan