Colorado § 39-1-107 Tax liens

Colorado Statutes

§ 39-1-107 — Tax liens

Colorado·Title 39 Taxation·Art. General Provisions

(1)The lien of general taxes for the current year, including taxes levied pursuant to section 39-5-132, shall attach to all taxable property, real and personal, at 12 noon on the assessment date.

(2)Taxes levied on real and personal property, together with any delinquent interest, advertising costs, and fees prescribed by law with respect to any such taxes as may have become delinquent, shall be a perpetual lien thereon, and such lien shall have priority over all other liens until such taxes, delinquent interest, advertising costs, and fees shall have been paid in full.

(3)Repealed.

(4)The property tax on a possessory interest in real or personal property that is exempt from taxation under this article shall be assessed to the holder of the possessory interest and collected

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(1) The lien of general taxes for the current year,
including taxes levied pursuant to section 39-5-132, shall attach to all taxable
property, real and personal, at 12 noon on the assessment date.

(2) Taxes levied on real and personal property, together with any delinquent
interest, advertising costs, and fees prescribed by law with respect to any such
taxes as may have become delinquent, shall be a perpetual lien thereon, and such
lien shall have priority over all other liens until such taxes, delinquent interest,
advertising costs, and fees shall have been paid in full.

(3) Repealed.

(4) The property tax on a possessory interest in real or personal property
that is exempt from taxation under this article shall be assessed to the holder of
the possessory interest and collected in the same manner as property taxes
assessed to owners of real or personal property; except that such property tax shall
not become a lien against the property. When due, the property tax shall be a debt
due from the holder of the possessory interest to the board of county
commissioners for the county in which such property is located or to such other
body as is authorized by law to levy property taxes, and shall be recoverable by
such board or body by direct action in debt on behalf of each governmental entity
for which a property tax levy has been made.

Colorado § 39-1-107 (Tax liens) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 677, � 1. C.R.S. 1963: � 137-1-7. L. 67: p. 212, � 1. L. 75: (1) amended, p. 1462, � 1, effective January 1, 1976. L. 83: (3) repealed, p. 1485, � 11, effective April 22. L. 85: (1) amended, p. 1226, � 3, effective January 1, 1986. L. 89: (1) amended, p. 1482, � 5, effective April 23. L. 92: (2) amended, p. 2222, � 1, effective April 9. L. 2002: (4) added, p. 1008, � 3, effective August 7. L. 2016: (1) amended, (SB 16-189), ch. 210, p. 792, � 105, effective June 6.