Mitchell v. Espinosa
In Mitchell v. Espinosa, 125 Colo. 267, 243 P.2d 412 (1952) the Court addressed the situation in which "oil rights" had been reserved in a conveyance before the issuance of a treasurer's deed for nonpayment of taxes. The court held that the treasurer's deed did not convey that previously severed mineral interest. The court stated:
It is clear that before a valid tax deed can be issued by a county treasurer for nonpayment of taxes there must have been a valid assessment of the property subjecting it to the payment of taxes followed by a default in the payment thereof.
. . . Where a separate and distinct estate consisting of mines, minerals and quarries . . . is created by reservation thereof, a sufficient description of this property for assessment purposes requires specific reference to the severed estate. Thus, there must be in the assessment a sufficient description of the estate in oil, such as 'all oil and gas beneath and underlying' the specific . . . land. A valid assessment is a prerequisite to the issuance of a valid treasurer's deed. (Mitchell v. Espinosa, supra, 125 Colo. at 276, 243 P.2d at 416.)