Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-20-101 Not applicable to general or inheritance taxes
0.2K chars
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.
Colo. Rev. Stat. § 39-20-102 Civil action to enforce lien
1.6K chars
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
2.2K chars
(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
0.6K chars
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…
Colo. Rev. Stat. § 39-20-105 Certificate of discharge to part of property
0.7K chars
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 there is paid o…
Colo. Rev. Stat. § 39-20-106 How values determined
0.4K chars
In determining the values mentioned in section 39-20-105, the executive director of the department of revenue shall give consideration to the fair market value of the part to be so discharged and to such lien thereon as has priority to the lien of the state of Colorado. Source: L…
Colo. Rev. Stat. § 39-20-107 Certificate of release conclusive
0.3K chars
A certificate of release or of partial discharge issued under section 39-20-104 shall be held conclusive that the lien of the state of Colorado upon the property released therein is extinguished. Source: L. 43: p. 509, � 6. CSA: C. 142, � 280(6). CRS 53: � 138-7-7. C.R.S. 1963: �…