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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-1-107

Tax liens

Official textolls.infolast amended

# (1)

The lien of general taxes for the current year, including taxes levied pursuant to section 39-5-132, shall attach to all taxable property, real and personal, at 12 noon on the assessment date.

# (2)

Taxes levied on real and personal property, together with any delinquent interest, advertising costs, and fees prescribed by law with respect to any such taxes as may have become delinquent, shall be a perpetual lien thereon, and such lien shall have priority over all other liens until such taxes, delinquent interest, advertising costs, and fees shall have been paid in full.

# (3)

Repealed.

# (4)

The property tax on a possessory interest in real or personal property that is exempt from taxation under this article shall be assessed to the holder of the possessory interest and collected in the same manner as property taxes assessed to owners of real or personal property; except that such property tax shall not become a lien against the property. When due, the property tax shall be a debt due from the holder of the possessory interest to the board of county commissioners for the county in which such property is located or to such other body as is authorized by law to levy property taxes, and shall be recoverable by such board or body by direct action in debt on behalf of each governmental entity for which a property tax levy has been made. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-7. L. 67: p. 212, § 1. L. 75: (1) amended, p. 1462, § 1, effective January 1, 1976. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 85: (1) amended, p. 1226, § 3, effective January 1, 1986. L. 89: (1) amended, p. 1482, § 5, effective April 23. L. 92: (2) amended, p. 2222, § 1, effective April 9. L. 2002: (4) added, p. 1008, § 3, effective August 7. L. 2016: (1) amended, (SB 16-189), ch. 210, p. 792, § 105, effective June 6. Cross references: For receipts for taxes paid, see § 39-10-105; for the effect of issuance of certificate of taxes due, see § 39-10-115; for sale of tax liens, see article 11 of this title 39.

Amendment history

L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-7. L. 67: p. 212, § 1. L. 75: (1) amended, p. 1462, § 1, effective January 1, 1976. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 85: (1) amended, p. 1226, § 3, effective January 1, 1986. L. 89: (1) amended, p. 1482, § 5, effective April 23. L. 92: (2) amended, p. 2222, § 1, effective April 9. L. 2002: (4) added, p. 1008, § 3, effective August 7. L. 2016: (1) amended, (SB 16-189), ch. 210, p. 792, § 105, effective June 6.

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In this article (31 sections)
  1. 39-1-101 · Legislative declaration
  2. 39-1-101.5 · Legislative declaration - taxpayer rights
  3. 39-1-102 · Definitions
  4. 39-1-103 · Actual value determined - when - legislative declaration
  5. 39-1-103.5 · Restrictions on information
  6. 39-1-104 · Valuation for assessment - definitions
  7. 39-1-104.2 · Residential real property - valuation for assessment -…
  8. 39-1-104.5 · Severed mineral interest - placement on tax roll
  9. 39-1-104.6 · Qualified-senior primary residence real property -…
  10. 39-1-105 · Assessment date
  11. 39-1-105.5 · Reappraisal ordered based on valuation for assessment…
  12. 39-1-106 · Partial interests not subject to separate tax
  13. 39-1-107 · Tax liens
  14. 39-1-108 · Payment of taxes - grantor and grantee
  15. 39-1-109 · Taxes paid by mortgagee - effect
  16. 39-1-110 · Notice - formation of political subdivision - boundary…
  17. 39-1-111 · Taxes levied by board of county commissioners
  18. 39-1-111.5 · Temporary property tax credits and temporary mill levy…
  19. 39-1-112 · Taxes available - when
  20. 39-1-113 · Abatement and refund of taxes
  21. 39-1-114 · Who may administer oath
  22. 39-1-115 · Records prima facie evidence
  23. 39-1-116 · Penalty for divulging confidential information
  24. 39-1-117 · Prior actions not affected
  25. 39-1-118 · Repeal of law levying state property tax - disposition of…
  26. 39-1-119 · Funds held for payment of taxes - refund - reduction and…
  27. 39-1-119.5 · Funds collected by lessors of personal property for…
  28. 39-1-120 · Filing - when deemed to have been made
  29. 39-1-121 · Expression of rate of property taxation in dollars per…
  30. 39-1-124 · Mailing required to be sent by county assessor or treasurer…
  31. 39-1-125 · Tax and levy rate information publicly available
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