During the mid to late 1920's Moffat County acquired several thousand acres of surface ownership through Treasurer's Tax Sales, subsequently acquiring Treasurer's Deeds on these lands. During the late 1930's and early 1940's, Moffat County sold most of these lands back to the public while retaining approximately 62,000 acres of mineral rights, which are currently being managed through the Moffat County Natural Resources Department. Income from the County Mineral Program is distributed to the relevant taxing jurisdictions. As per C.R.S. 30-20-301, funds Moffat County retains after taxing district distribution are placed into a Capital Projects fund to be spent on public projects. Public Projects are defined as tangible assets such as land, buildings, structures, works, machinery, equipment or facilities.