Colorado § 38-25-102 Federal liens - places of filing

Colorado Statutes

§ 38-25-102 — Federal liens - places of filing

Colorado·Title 38 Property -·Art. Uniform Federal Lien Registration Act

(1)(a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with this article.

(b)Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be recorded in the office of the county clerk and recorder of the county in which the real property subject to the liens is situated.

(2)Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:

(a)If the person against whose interest the lien applies is a corporation, partnership, or limited liability company whose chief executive office is in

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(1) (a) Notices of liens,
certificates, and other notices affecting federal tax liens or other federal liens must
be filed in accordance with this article.

(b) Notices of liens upon real property for obligations payable to the United
States and certificates and notices affecting the liens shall be recorded in the
office of the county clerk and recorder of the county in which the real property
subject to the liens is situated.

(2) Notices of federal liens upon personal property, whether tangible or
intangible, for obligations payable to the United States and certificates and notices
affecting the liens shall be filed as follows:

(a) If the person against whose interest the lien applies is a corporation,
partnership, or limited liability company whose chief executive office is in this state,
as these entities are defined in the internal revenue laws of the United States, in the
office of the secretary of state;

(b) If the person against whose interest the lien applies is a trust that is not
covered by paragraph (a) of this subsection (2), in the office of the secretary of
state;

(c) If the person against whose interest the lien applies is the estate of a
decedent, in the office of the secretary of state;

(d) In all other cases, where the person against whose interest the lien
applies has his, her, or its principal residence in this state at the time of recording of
the notice of lien, the notice of lien shall be recorded in the office of the secretary
of state.

(2.5) (Deleted by amendment, L. 2001, p. 1431, � 11, effective July 1, 2001.)

Colorado § 38-25-102 (Federal liens - places of filing) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 69: R&RE, p. 694, � 1. C.R.S. 1963: � 86-6-2. L. 88: Entire section amended, p. 1255, � 3, effective July 1. L. 99: (2) amended and (2.5) added, p. 752, � 23, effective January 1, 2000. L. 2001: (2) and (2.5) amended, p. 1431, � 11, effective July 1.