Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-20-106
How values determined
Official textolls.infolast amended
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. Source: L. 43: p. 508, § 5. CSA: C. 142, § 280(5). CRS 53: § 138-7-6. C.R.S. 1963: § 138-6-6.
Amendment history
L. 43: p. 508, § 5. CSA: C. 142, § 280(5). CRS 53: § 138-7-6. C.R.S. 1963: § 138-6-6.
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