Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-20-103
When holder of prior lien may file action
# (1)
A person having a lien upon or any interest in any real estate referred to in section 39-20-102 under or by virtue of any instrument that has been duly filed of record, in the office of the county clerk and recorder of the county where the real estate is located, prior to the filing of the statement or notice that created a lien upon such real property for taxes or any person purchasing such real estate at a sale to satisfy such prior lien or interest may make written request to the executive director of the department of revenue to file a civil action as provided in section 39-20-102. If no civil action has been commenced as provided in section 39-20-102 within two months after receipt by the executive director of the written request, the person or purchaser may file a civil action in the district court of any county where any such real property is situated asking for a final determination of all claims of the state of Colorado to and all liens of the state of Colorado upon the real estate in question. Service of the process in such action upon the state of Colorado shall be made upon the executive director of the department of revenue or upon one of his or her deputies. Permission is given for the state of Colorado to be so sued. The court shall in such civil action adjudicate the matters involved therein in the same manner as in the case of civil actions filed under section 39-20-102.
# (2)
Except for liens with priority pursuant to section 39-22-604, a lien for taxes due the state of Colorado may be divested by a foreclosure pursuant to article 38 of title 38, C.R.S., in the same manner as other lienors with liens upon the property being foreclosed. The state of Colorado shall have the same redemption rights as other lienors in such a foreclosure. A person foreclosing a deed of trust or other lien with priority over a lien for taxes due the state of Colorado in a foreclosure under article 38 of title 38, C.R.S., shall not be required to make a written request or to commence a civil action pursuant to subsection (1) of this section. Source: L. 43: p. 507, § 2. CSA: C. 142, § 280(2). CRS 53: § 138-7-3. C.R.S. 1963: § 138-6-3. L. 2006: Entire section amended, p. 1479, § 34, effective July 1.
Amendment history
L. 43: p. 507, § 2. CSA: C. 142, § 280(2). CRS 53: § 138-7-3. C.R.S. 1963: § 138-6-3. L. 2006: Entire section amended, p. 1479, § 34, effective July 1.
Source: view the official text
In this article (7 sections)
- 39-20-101 · Not applicable to general or inheritance taxes
- 39-20-102 · Civil action to enforce lien
- 39-20-103 · When holder of prior lien may file action
- 39-20-104 · Certificate of discharge subject to lien
- 39-20-105 · Certificate of discharge to part of property
- 39-20-106 · How values determined
- 39-20-107 · Certificate of release conclusive