§ 39-20-102 — Civil action to enforce lien

Colorado § 39-20-102

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Enforcement of Tax Liens

Text

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
action to be filed in the district court of the county in which is situated any real
property which is subject to said lien to enforce the lien of the state of Colorado for
such tax upon the real property situated in that county or in any other county in the
state which may be subject to such lien or to subject any real property or any right,
title, or interest in real property to the payment of such tax. The court shall
adjudicate all matters involved in such action and may decree a sale of the real
property and distribute the proceeds of such sale according to the findings of the
court in respect to the interest of the parties and of the state of Colorado. The
proceedings in such action and the manner of sale, the period for and manner of
redemption from such sale, and the execution of a deed of conveyance shall be in
accordance with the law and practice relating to foreclosures of mortgages upon
real property. In any such action, the court may appoint a receiver of the real
property involved in such action if equity so requires.

Legislative History

Source: L. 43: p. 507, � 1. CSA: C. 142, � 280(1). CRS 53: � 138-7-2. C.R.S. 1963: � 138-6-2.