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us-co/statute/39/39-1-107 — Tax liens · Axiom

Tax liens

6 rules

(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(3) Repealed.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.

in view

Whole section

Encodings · 6

current_year_general_tax_lien_attachesCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(1)

name: current_year_general_tax_lien_attaches
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_taxable_real_or_personal_property
      and current_time_is_noon_on_assessment_date

unpaid_property_tax_lien_is_perpetualCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(2)

name: unpaid_property_tax_lien_is_perpetual
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_real_or_personal_property
      and property_taxes_and_associated_charges_are_unpaid_in_full

unpaid_property_tax_lien_has_priority_over_other_liensCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(2)

name: unpaid_property_tax_lien_has_priority_over_other_liens
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_real_or_personal_property
      and property_taxes_and_associated_charges_are_unpaid_in_full

possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collectionCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(4)

name: >-
  possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collection
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_possessory_interest_in_real_or_personal_property
      and property_is_exempt_from_taxation_under_this_article

possessory_interest_property_tax_is_not_property_lienCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(4)

name: possessory_interest_property_tax_is_not_property_lien
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_possessory_interest_in_real_or_personal_property
      and property_is_exempt_from_taxation_under_this_article

due_possessory_interest_property_tax_is_debt_of_holderCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(4)

name: due_possessory_interest_property_tax_is_debt_of_holder
kind: derived
entity: Person
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      holder_has_possessory_interest_in_tax_exempt_real_or_personal_property
      and possessory_interest_property_tax_is_due

▸rulespec code

Shown source

statutes/39/39-1-107.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

current_year_general_tax_lien_attaches

Derived

source: Colo. Rev. Stat. § 39-1-107(1)

- name: current_year_general_tax_lien_attaches
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_taxable_real_or_personal_property
        and current_time_is_noon_on_assessment_date

unpaid_property_tax_lien_is_perpetual

Derived

source: Colo. Rev. Stat. § 39-1-107(2)

- name: unpaid_property_tax_lien_is_perpetual
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_real_or_personal_property
        and property_taxes_and_associated_charges_are_unpaid_in_full

unpaid_property_tax_lien_has_priority_over_other_liens

Derived

source: Colo. Rev. Stat. § 39-1-107(2)

- name: unpaid_property_tax_lien_has_priority_over_other_liens
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_real_or_personal_property
        and property_taxes_and_associated_charges_are_unpaid_in_full

possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collection

Derived

source: Colo. Rev. Stat. § 39-1-107(4)

- name: possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collection
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_possessory_interest_in_real_or_personal_property
        and property_is_exempt_from_taxation_under_this_article

possessory_interest_property_tax_is_not_property_lien

Derived

source: Colo. Rev. Stat. § 39-1-107(4)

- name: possessory_interest_property_tax_is_not_property_lien
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_possessory_interest_in_real_or_personal_property
        and property_is_exempt_from_taxation_under_this_article

due_possessory_interest_property_tax_is_debt_of_holder

Derived

source: Colo. Rev. Stat. § 39-1-107(4)

- name: due_possessory_interest_property_tax_is_debt_of_holder
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        holder_has_possessory_interest_in_tax_exempt_real_or_personal_property
        and possessory_interest_property_tax_is_due

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-5-132inferredCO › Statutes › Title 39 › § 39-5-132

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Tax liens

6 rules

Official source

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(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.

(3) Repealed.

in view

Whole section

Encodings · 6

current_year_general_tax_lien_attachesCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(1)

name: current_year_general_tax_lien_attaches
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_taxable_real_or_personal_property
      and current_time_is_noon_on_assessment_date

unpaid_property_tax_lien_is_perpetualCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(2)

name: unpaid_property_tax_lien_is_perpetual
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_real_or_personal_property
      and property_taxes_and_associated_charges_are_unpaid_in_full

unpaid_property_tax_lien_has_priority_over_other_liensCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(2)

name: unpaid_property_tax_lien_has_priority_over_other_liens
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_real_or_personal_property
      and property_taxes_and_associated_charges_are_unpaid_in_full

possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collectionCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(4)

name: >-
  possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collection
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_possessory_interest_in_real_or_personal_property
      and property_is_exempt_from_taxation_under_this_article

possessory_interest_property_tax_is_not_property_lienCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(4)

name: possessory_interest_property_tax_is_not_property_lien
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_possessory_interest_in_real_or_personal_property
      and property_is_exempt_from_taxation_under_this_article

due_possessory_interest_property_tax_is_debt_of_holderCO 39 § 39-1-107 · derived

Colo. Rev. Stat. § 39-1-107(4)

name: due_possessory_interest_property_tax_is_debt_of_holder
kind: derived
entity: Person
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-1-107(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      holder_has_possessory_interest_in_tax_exempt_real_or_personal_property
      and possessory_interest_property_tax_is_due

▸rulespec code

Shown source

statutes/39/39-1-107.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

current_year_general_tax_lien_attaches

Derived

source: Colo. Rev. Stat. § 39-1-107(1)

- name: current_year_general_tax_lien_attaches
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_taxable_real_or_personal_property
        and current_time_is_noon_on_assessment_date

unpaid_property_tax_lien_is_perpetual

Derived

source: Colo. Rev. Stat. § 39-1-107(2)

- name: unpaid_property_tax_lien_is_perpetual
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_real_or_personal_property
        and property_taxes_and_associated_charges_are_unpaid_in_full

unpaid_property_tax_lien_has_priority_over_other_liens

Derived

source: Colo. Rev. Stat. § 39-1-107(2)

- name: unpaid_property_tax_lien_has_priority_over_other_liens
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_real_or_personal_property
        and property_taxes_and_associated_charges_are_unpaid_in_full

possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collection

Derived

source: Colo. Rev. Stat. § 39-1-107(4)

- name: possessory_interest_property_tax_follows_owner_property_tax_assessment_and_collection
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_possessory_interest_in_real_or_personal_property
        and property_is_exempt_from_taxation_under_this_article

possessory_interest_property_tax_is_not_property_lien

Derived

source: Colo. Rev. Stat. § 39-1-107(4)

- name: possessory_interest_property_tax_is_not_property_lien
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_possessory_interest_in_real_or_personal_property
        and property_is_exempt_from_taxation_under_this_article

due_possessory_interest_property_tax_is_debt_of_holder

Derived

source: Colo. Rev. Stat. § 39-1-107(4)

- name: due_possessory_interest_property_tax_is_debt_of_holder
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-1-107(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        holder_has_possessory_interest_in_tax_exempt_real_or_personal_property
        and possessory_interest_property_tax_is_due

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-5-132inferredCO › Statutes › Title 39 › § 39-5-132