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us-co/statute/39/39-11-150 — Sales of tax liens on severed mineral interests · Axiom

Sales of tax liens on severed mineral interests

7 rules

Sales of tax liens for delinquent taxes due on severed mineral interests shall take place at the same place and time and under the same circumstances as in this article, but, where the surface estate ownership is coterminous with the severed mineral interest, the owner of the surface estate shall have the right of first refusal to purchase the tax lien on the severed mineral interest, and the surface owner shall be allowed to pay all delinquent taxes due and owing for the severed mineral interest in lieu of the proceeds that would be collected from a tax sale of a tax lien on the severed mineral interest. The treasurer shall notify the surface owner, by mail, at his last-known address, of his right of refusal at least ten days prior to the sale of a tax lien on the severed mineral interest. The surface owner shall have until two days prior to the sale to exercise the right of first refusal. If the surface owner does not exercise his right of first refusal, the tax lien on such severed mineral interest shall be sold. No action for the recovery of a severed mineral interest for which a tax deed was issued under the provisions of this article shall lie unless brought within the same time period as that limiting actions for the recovery of land pursuant to section 39-12-101.

in view

Whole section

Encodings · 7

minimum_notice_days_before_tax_lien_saleCO 39 § 39-11-150 · parameter

C.R.S. § 39-11-150

name: minimum_notice_days_before_tax_lien_sale
kind: parameter
dtype: Count
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: at least ten days prior to the sale
versions:
  - effective_from: '0001-01-01'
    formula: '10'

first_refusal_exercise_deadline_days_before_saleCO 39 § 39-11-150 · parameter

C.R.S. § 39-11-150

name: first_refusal_exercise_deadline_days_before_sale
kind: parameter
dtype: Count
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: until two days prior to the sale
versions:
  - effective_from: '0001-01-01'
    formula: '2'

surface_owner_has_severed_mineral_interest_first_refusal_rightCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: surface_owner_has_severed_mineral_interest_first_refusal_right
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceedsCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: >-
  surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceeds
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

treasurer_provides_timely_first_refusal_noticeCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: treasurer_provides_timely_first_refusal_notice
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: by mail, at his last-known address ... at least ten days prior
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: |-
      surface_estate_ownership_is_coterminous_with_severed_mineral_interest
      and notice_mailed_to_surface_owner_last_known_address
      and days_before_tax_lien_sale >= minimum_notice_days_before_tax_lien_sale

surface_owner_may_exercise_first_refusal_before_saleCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: surface_owner_may_exercise_first_refusal_before_sale
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: until two days prior to the sale
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: >-
      surface_estate_ownership_is_coterminous_with_severed_mineral_interest

      and days_before_tax_lien_sale >=
      first_refusal_exercise_deadline_days_before_sale

severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercisedCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercised
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: >-
            If the surface owner does not exercise his right of first refusal,
            the tax lien ... shall be sold.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      surface_estate_ownership_is_coterminous_with_severed_mineral_interest
      and not surface_owner_exercises_first_refusal

▸rulespec code

Shown source

statutes/39/39-11-150.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

minimum_notice_days_before_tax_lien_sale

Parameter

source: C.R.S. § 39-11-150

- name: minimum_notice_days_before_tax_lien_sale
  kind: parameter
  dtype: Count
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: at least ten days prior to the sale
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

first_refusal_exercise_deadline_days_before_sale

Parameter

source: C.R.S. § 39-11-150

- name: first_refusal_exercise_deadline_days_before_sale
  kind: parameter
  dtype: Count
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: until two days prior to the sale
  versions:
    - effective_from: '0001-01-01'
      formula: '2'

surface_owner_has_severed_mineral_interest_first_refusal_right

Derived

source: C.R.S. § 39-11-150

- name: surface_owner_has_severed_mineral_interest_first_refusal_right
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceeds

Derived

source: C.R.S. § 39-11-150

- name: surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceeds
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

treasurer_provides_timely_first_refusal_notice

Derived

source: C.R.S. § 39-11-150

- name: treasurer_provides_timely_first_refusal_notice
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: by mail, at his last-known address ... at least ten days prior
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        surface_estate_ownership_is_coterminous_with_severed_mineral_interest
        and notice_mailed_to_surface_owner_last_known_address
        and days_before_tax_lien_sale >= minimum_notice_days_before_tax_lien_sale

surface_owner_may_exercise_first_refusal_before_sale

Derived

source: C.R.S. § 39-11-150

- name: surface_owner_may_exercise_first_refusal_before_sale
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: until two days prior to the sale
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        surface_estate_ownership_is_coterminous_with_severed_mineral_interest
        and days_before_tax_lien_sale >= first_refusal_exercise_deadline_days_before_sale

severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercised

Derived

source: C.R.S. § 39-11-150

- name: severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercised
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: >-
              If the surface owner does not exercise his right of first refusal, the tax lien ...
              shall be sold.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        surface_estate_ownership_is_coterminous_with_severed_mineral_interest
        and not surface_owner_exercises_first_refusal

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-12-101inferredCO › Statutes › Title 39 › § 39-12-101

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Sales of tax liens on severed mineral interests

7 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 7

minimum_notice_days_before_tax_lien_saleCO 39 § 39-11-150 · parameter

C.R.S. § 39-11-150

name: minimum_notice_days_before_tax_lien_sale
kind: parameter
dtype: Count
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: at least ten days prior to the sale
versions:
  - effective_from: '0001-01-01'
    formula: '10'

first_refusal_exercise_deadline_days_before_saleCO 39 § 39-11-150 · parameter

C.R.S. § 39-11-150

name: first_refusal_exercise_deadline_days_before_sale
kind: parameter
dtype: Count
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: until two days prior to the sale
versions:
  - effective_from: '0001-01-01'
    formula: '2'

surface_owner_has_severed_mineral_interest_first_refusal_rightCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: surface_owner_has_severed_mineral_interest_first_refusal_right
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceedsCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: >-
  surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceeds
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

treasurer_provides_timely_first_refusal_noticeCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: treasurer_provides_timely_first_refusal_notice
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: by mail, at his last-known address ... at least ten days prior
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: |-
      surface_estate_ownership_is_coterminous_with_severed_mineral_interest
      and notice_mailed_to_surface_owner_last_known_address
      and days_before_tax_lien_sale >= minimum_notice_days_before_tax_lien_sale

surface_owner_may_exercise_first_refusal_before_saleCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: surface_owner_may_exercise_first_refusal_before_sale
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: until two days prior to the sale
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
versions:
  - effective_from: '0001-01-01'
    formula: >-
      surface_estate_ownership_is_coterminous_with_severed_mineral_interest

      and days_before_tax_lien_sale >=
      first_refusal_exercise_deadline_days_before_sale

severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercisedCO 39 § 39-11-150 · derived

C.R.S. § 39-11-150

name: severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercised
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-11-150
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-150
          excerpt: >-
            If the surface owner does not exercise his right of first refusal,
            the tax lien ... shall be sold.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      surface_estate_ownership_is_coterminous_with_severed_mineral_interest
      and not surface_owner_exercises_first_refusal

▸rulespec code

Shown source

statutes/39/39-11-150.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

minimum_notice_days_before_tax_lien_sale

Parameter

source: C.R.S. § 39-11-150

- name: minimum_notice_days_before_tax_lien_sale
  kind: parameter
  dtype: Count
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: at least ten days prior to the sale
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

first_refusal_exercise_deadline_days_before_sale

Parameter

source: C.R.S. § 39-11-150

- name: first_refusal_exercise_deadline_days_before_sale
  kind: parameter
  dtype: Count
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: until two days prior to the sale
  versions:
    - effective_from: '0001-01-01'
      formula: '2'

surface_owner_has_severed_mineral_interest_first_refusal_right

Derived

source: C.R.S. § 39-11-150

- name: surface_owner_has_severed_mineral_interest_first_refusal_right
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceeds

Derived

source: C.R.S. § 39-11-150

- name: surface_owner_may_pay_delinquent_mineral_interest_taxes_in_lieu_of_sale_proceeds
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: surface_estate_ownership_is_coterminous_with_severed_mineral_interest

treasurer_provides_timely_first_refusal_notice

Derived

source: C.R.S. § 39-11-150

- name: treasurer_provides_timely_first_refusal_notice
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: by mail, at his last-known address ... at least ten days prior
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        surface_estate_ownership_is_coterminous_with_severed_mineral_interest
        and notice_mailed_to_surface_owner_last_known_address
        and days_before_tax_lien_sale >= minimum_notice_days_before_tax_lien_sale

surface_owner_may_exercise_first_refusal_before_sale

Derived

source: C.R.S. § 39-11-150

- name: surface_owner_may_exercise_first_refusal_before_sale
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: until two days prior to the sale
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        surface_estate_ownership_is_coterminous_with_severed_mineral_interest
        and days_before_tax_lien_sale >= first_refusal_exercise_deadline_days_before_sale

severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercised

Derived

source: C.R.S. § 39-11-150

- name: severed_mineral_interest_tax_lien_is_sold_after_first_refusal_not_exercised
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-11-150
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-150
            excerpt: >-
              If the surface owner does not exercise his right of first refusal, the tax lien ...
              shall be sold.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        surface_estate_ownership_is_coterminous_with_severed_mineral_interest
        and not surface_owner_exercises_first_refusal

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-12-101inferredCO › Statutes › Title 39 › § 39-12-101