Colorado Statutes
§ 39-20-104 — Certificate of discharge subject to lien
Colorado § 39-20-104
This text of Colorado § 39-20-104 (Certificate of discharge subject to lien) 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. § 39-20-104 (2026).
Text
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 he finds
that the fair market value of that part of such property remaining subject to the lien
is at least double the amount of the liability remaining unsatisfied in respect to such
tax and the amount of all prior liens upon such property.
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Legislative History
Source: L. 43: p. 508, � 3. CSA: C. 142, � 280(3). CRS 53: � 138-7-4. C.R.S.
1963: � 138-6-4.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-20-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-20-104.