Colorado Statutes

§ 39-20-106 — How values determined

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

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