Colorado § 39-20-105 Certificate of discharge to part of property

Colorado Statutes

§ 39-20-105 — Certificate of discharge to part of property

Colorado·Title 39 Taxation·Art. Enforcement of Tax Liens

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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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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