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Colo. Rev. Stat. § 39-20-101 Not applicable to general or inheritance taxes
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The provisions of this article shall not apply to liens for general taxes or inheritance taxes. Source: L. 43: p. 509, § 7. CSA: C. 142, § 280(7). CRS 53: § 138-7-1. C.R.S. 1963: § 138-6-1. ANNOTATION Law reviews. For article, "Trusts and Estates", see 30 Dicta 435 (1953).
Colo. Rev. Stat. § 39-20-102 Civil action to enforce lien
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In any case where there has been a refusal or neglect to pay any tax due the state of Colorado and a statement or notice has been filed which, under law, creates a lien upon any real property for such tax, the executive director of the department of revenue may cause a civil acti…
Colo. Rev. Stat. § 39-20-103 When holder of prior lien may file action
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(1) A person having a lien upon or any interest in any real estate referred to in section 39-20-102 under or by virtue of any instrument that has been duly filed of record, in the office of the county clerk and recorder of the county where the real estate is located, prior to the…
Colo. Rev. Stat. § 39-20-104 Certificate of discharge subject to lien
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If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if he finds that t…