Colorado Statutes
§ 39-20-105 — Certificate of discharge to part of property
Colorado § 39-20-105
This text of Colorado § 39-20-105 (Certificate of discharge to part of property) 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. § 39-20-105 (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 there is paid
over to the executive director, in part satisfaction of the liability in respect to such
tax, an amount determined by the executive director, which shall not be less than
the value, as determined by him, of the interest of the state of Colorado in the part
to be so discharged.
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Legislative History
Source: L. 43: p. 508, � 4. CSA: C. 142, � 280(4). CRS 53: � 138-7-5. C.R.S.
1963: � 138-6-5.
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 § 39-20-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-20-105.