Colorado Statutes
§ 39-20-106 — How values determined
Colorado § 39-20-106
This text of Colorado § 39-20-106 (How values determined) 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. § 39-20-106 (2026).
Text
In determining the values mentioned in
section 39-20-105, the executive director of the department of revenue shall give
consideration to the fair market value of the part to be so discharged and to such
lien thereon as has priority to the lien of the state of Colorado.
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Legislative History
Source: L. 43: p. 508, � 5. CSA: C. 142, � 280(5). CRS 53: � 138-7-6. C.R.S.
1963: � 138-6-6.
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 § 39-20-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-20-106.