LegalFix
Sign In

§ 39-20-105. Certificate of discharge to part of property

CO Rev Stat § 39-20-105 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

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 over to the executive director, in part satisfaction of the liability in respect to such tax, an amount determined by the executive director, which shall not be less than the value, as determined by him, of the interest of the state of Colorado in the part to be so discharged.

Previous Section
§ 39-20-104. Certificate of discharge subject to lien
Next Section
§ 39-20-106. How values determined