Colorado § 39-20-103 When holder of prior lien may file action

Colorado Statutes

§ 39-20-103 — When holder of prior lien may file action

Colorado § 39-20-103

Title 39Taxation

Art.Enforcement of Tax Liens

This text of Colorado § 39-20-103 (When holder of prior lien may file action) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-20-103 (2026).

Text

(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 filing of the statement or notice that created a lien upon such real property for taxes or any person purchasing such real estate at a sale to satisfy such prior lien or interest may make written request to the executive director of the department of revenue to file a civil action as provided in section 39-20-102. If no civil action has been commenced as provided in section 39-20-102 within two months after receipt by the executive director of the written request, the person or purchaser may file a civil

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(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 filing of the statement or notice that created a lien upon such real property for
taxes or any person purchasing such real estate at a sale to satisfy such prior lien
or interest may make written request to the executive director of the department of
revenue to file a civil action as provided in section 39-20-102. If no civil action has
been commenced as provided in section 39-20-102 within two months after receipt
by the executive director of the written request, the person or purchaser may file a
civil action in the district court of any county where any such real property is
situated asking for a final determination of all claims of the state of Colorado to
and all liens of the state of Colorado upon the real estate in question. Service of the
process in such action upon the state of Colorado shall be made upon the executive
director of the department of revenue or upon one of his or her deputies. Permission
is given for the state of Colorado to be so sued. The court shall in such civil action
adjudicate the matters involved therein in the same manner as in the case of civil
actions filed under section 39-20-102.

(2) Except for liens with priority pursuant to section 39-22-604, a lien for
taxes due the state of Colorado may be divested by a foreclosure pursuant to
article 38 of title 38, C.R.S., in the same manner as other lienors with liens upon the
property being foreclosed. The state of Colorado shall have the same redemption
rights as other lienors in such a foreclosure. A person foreclosing a deed of trust or
other lien with priority over a lien for taxes due the state of Colorado in a
foreclosure under article 38 of title 38, C.R.S., shall not be required to make a
written request or to commence a civil action pursuant to subsection (1) of this
section.

Legislative History

Source: L. 43: p. 507, � 2. CSA: C. 142, � 280(2). CRS 53: � 138-7-3. C.R.S. 1963: � 138-6-3. L. 2006: Entire section amended, p. 1479, � 34, effective July 1.