There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 20 - Enforcement of Tax Liens
§ 39-20-106. How values determined
CO Rev Stat ยง 39-20-106 (2016) What's This?
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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