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us-co/statute/39/39-11-151 — County officials and employees may not acquire a tax lien or property by sale of a tax lien · Axiom

County officials and employees may not acquire a tax lien or property by sale of a tax lien

4 rules0 of 2 subsections

Official source

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(1) (a) No property for which a tax lien is sold for delinquent taxes under this article shall be conveyed to an elected or appointed county official, to a county employee, or to a member of the immediate family of any such person or to the agent of any such county official or employee, if the tax lien on such property is sold during the time the official or employee holds office or is employed.

(b)No tax lien shall be sold to an elected or appointed…#

(b) No tax lien shall be sold to an elected or appointed county official, to a county employee, or to a member of the immediate family of such person or to the agent of any such county official or employee during the time the official or employee holds office or is employed.

(2) The purchase of any tax lien or the conveyance of any property by tax deed pursuant to this article is exempt from the provisions of this section under the following circumstances:

(a) If the property to be conveyed was owned by the county official or county employee, or by a member of the immediate family of any such person, immediately prior to the sale of a tax lien on such property for delinquent taxes;

(b) If such property is situated within a county other than the county to which such county official or employee is elected, appointed, or employed; or

(c)If the property to be conveyed is a severed mineral…#

(c) If the property to be conveyed is a severed mineral interest and, at the time of the conveyance, the county official or county employee is the owner of the surface estate which is coterminous with the severed mineral interest.

(3) Any county official, county employee, or member of the immediate family of any such person, or the agent of any such county official or employee, who knowingly purchases any tax lien or receives a conveyance of property in violation of the provisions of this section commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501.

in view

Whole section

Encodings · 4

restricted_person_tax_lien_transaction_exemption_appliesCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(2)(a)-(c)

name: restricted_person_tax_lien_transaction_exemption_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(2)(a)-(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_was_owned_by_actor_or_actor_immediate_family_immediately_before_tax_lien_sale

      or property_is_in_county_other_than_related_official_or_employee_county

      or (
        property_is_severed_mineral_interest
        and related_county_official_or_employee_owns_coterminous_surface_estate_at_conveyance
      )

tax_lien_purchase_by_restricted_person_is_prohibitedCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(1)(b), (2)

name: tax_lien_purchase_by_restricted_person_is_prohibited
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(1)(b), (2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tax_lien_is_sold_for_delinquent_taxes_under_this_article

      and (
        actor_is_elected_or_appointed_county_official
        or actor_is_county_employee
        or actor_is_immediate_family_of_county_official_or_employee
        or actor_is_agent_of_county_official_or_employee
      )

      and
      related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold

      and not restricted_person_tax_lien_transaction_exemption_applies

property_conveyance_to_restricted_person_is_prohibitedCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(1)(a), (2)

name: property_conveyance_to_restricted_person_is_prohibited
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(1)(a), (2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tax_lien_is_sold_for_delinquent_taxes_under_this_article

      and (
        actor_is_elected_or_appointed_county_official
        or actor_is_county_employee
        or actor_is_immediate_family_of_county_official_or_employee
        or actor_is_agent_of_county_official_or_employee
      )

      and
      related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold

      and not restricted_person_tax_lien_transaction_exemption_applies

knowing_restricted_tax_lien_transaction_is_class_2_misdemeanorCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(3)

name: knowing_restricted_tax_lien_transaction_is_class_2_misdemeanor
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (
        actor_knowingly_purchases_tax_lien
        and tax_lien_purchase_by_restricted_person_is_prohibited
      )
      or (
        actor_knowingly_receives_property_conveyance
        and property_conveyance_to_restricted_person_is_prohibited
      )

▸rulespec code

Shown source

statutes/39/39-11-151.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

restricted_person_tax_lien_transaction_exemption_applies

Derived

source: C.R.S. 39-11-151(2)(a)-(c)

- name: restricted_person_tax_lien_transaction_exemption_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(2)(a)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_was_owned_by_actor_or_actor_immediate_family_immediately_before_tax_lien_sale
        or property_is_in_county_other_than_related_official_or_employee_county
        or (
          property_is_severed_mineral_interest
          and related_county_official_or_employee_owns_coterminous_surface_estate_at_conveyance
        )

tax_lien_purchase_by_restricted_person_is_prohibited

Derived

source: C.R.S. 39-11-151(1)(b), (2)

- name: tax_lien_purchase_by_restricted_person_is_prohibited
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(1)(b), (2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tax_lien_is_sold_for_delinquent_taxes_under_this_article
        and (
          actor_is_elected_or_appointed_county_official
          or actor_is_county_employee
          or actor_is_immediate_family_of_county_official_or_employee
          or actor_is_agent_of_county_official_or_employee
        )
        and related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold
        and not restricted_person_tax_lien_transaction_exemption_applies

property_conveyance_to_restricted_person_is_prohibited

Derived

source: C.R.S. 39-11-151(1)(a), (2)

- name: property_conveyance_to_restricted_person_is_prohibited
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(1)(a), (2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tax_lien_is_sold_for_delinquent_taxes_under_this_article
        and (
          actor_is_elected_or_appointed_county_official
          or actor_is_county_employee
          or actor_is_immediate_family_of_county_official_or_employee
          or actor_is_agent_of_county_official_or_employee
        )
        and related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold
        and not restricted_person_tax_lien_transaction_exemption_applies

knowing_restricted_tax_lien_transaction_is_class_2_misdemeanor

Derived

source: C.R.S. 39-11-151(3)

- name: knowing_restricted_tax_lien_transaction_is_class_2_misdemeanor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (
          actor_knowingly_purchases_tax_lien
          and tax_lien_purchase_by_restricted_person_is_prohibited
        )
        or (
          actor_knowingly_receives_property_conveyance
          and property_conveyance_to_restricted_person_is_prohibited
        )

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 18-1.3-501inferredCO › Statutes › Title 39 › § 18-1.3-501

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County officials and employees may not acquire a tax lien or property by sale of a tax lien

4 rules0 of 2 subsections

Official source

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(b)No tax lien shall be sold to an elected or appointed…#

(2) The purchase of any tax lien or the conveyance of any property by tax deed pursuant to this article is exempt from the provisions of this section under the following circumstances:

(b) If such property is situated within a county other than the county to which such county official or employee is elected, appointed, or employed; or

(c)If the property to be conveyed is a severed mineral…#

in view

Whole section

Encodings · 4

restricted_person_tax_lien_transaction_exemption_appliesCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(2)(a)-(c)

name: restricted_person_tax_lien_transaction_exemption_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(2)(a)-(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_was_owned_by_actor_or_actor_immediate_family_immediately_before_tax_lien_sale

      or property_is_in_county_other_than_related_official_or_employee_county

      or (
        property_is_severed_mineral_interest
        and related_county_official_or_employee_owns_coterminous_surface_estate_at_conveyance
      )

tax_lien_purchase_by_restricted_person_is_prohibitedCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(1)(b), (2)

name: tax_lien_purchase_by_restricted_person_is_prohibited
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(1)(b), (2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tax_lien_is_sold_for_delinquent_taxes_under_this_article

      and (
        actor_is_elected_or_appointed_county_official
        or actor_is_county_employee
        or actor_is_immediate_family_of_county_official_or_employee
        or actor_is_agent_of_county_official_or_employee
      )

      and
      related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold

      and not restricted_person_tax_lien_transaction_exemption_applies

property_conveyance_to_restricted_person_is_prohibitedCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(1)(a), (2)

name: property_conveyance_to_restricted_person_is_prohibited
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(1)(a), (2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tax_lien_is_sold_for_delinquent_taxes_under_this_article

      and (
        actor_is_elected_or_appointed_county_official
        or actor_is_county_employee
        or actor_is_immediate_family_of_county_official_or_employee
        or actor_is_agent_of_county_official_or_employee
      )

      and
      related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold

      and not restricted_person_tax_lien_transaction_exemption_applies

knowing_restricted_tax_lien_transaction_is_class_2_misdemeanorCO 39 § 39-11-151 · derived

C.R.S. 39-11-151(3)

name: knowing_restricted_tax_lien_transaction_is_class_2_misdemeanor
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-11-151(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-11-151
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (
        actor_knowingly_purchases_tax_lien
        and tax_lien_purchase_by_restricted_person_is_prohibited
      )
      or (
        actor_knowingly_receives_property_conveyance
        and property_conveyance_to_restricted_person_is_prohibited
      )

▸rulespec code

Shown source

statutes/39/39-11-151.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

restricted_person_tax_lien_transaction_exemption_applies

Derived

source: C.R.S. 39-11-151(2)(a)-(c)

- name: restricted_person_tax_lien_transaction_exemption_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(2)(a)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_was_owned_by_actor_or_actor_immediate_family_immediately_before_tax_lien_sale
        or property_is_in_county_other_than_related_official_or_employee_county
        or (
          property_is_severed_mineral_interest
          and related_county_official_or_employee_owns_coterminous_surface_estate_at_conveyance
        )

tax_lien_purchase_by_restricted_person_is_prohibited

Derived

source: C.R.S. 39-11-151(1)(b), (2)

- name: tax_lien_purchase_by_restricted_person_is_prohibited
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(1)(b), (2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tax_lien_is_sold_for_delinquent_taxes_under_this_article
        and (
          actor_is_elected_or_appointed_county_official
          or actor_is_county_employee
          or actor_is_immediate_family_of_county_official_or_employee
          or actor_is_agent_of_county_official_or_employee
        )
        and related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold
        and not restricted_person_tax_lien_transaction_exemption_applies

property_conveyance_to_restricted_person_is_prohibited

Derived

source: C.R.S. 39-11-151(1)(a), (2)

- name: property_conveyance_to_restricted_person_is_prohibited
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(1)(a), (2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tax_lien_is_sold_for_delinquent_taxes_under_this_article
        and (
          actor_is_elected_or_appointed_county_official
          or actor_is_county_employee
          or actor_is_immediate_family_of_county_official_or_employee
          or actor_is_agent_of_county_official_or_employee
        )
        and related_county_official_holds_office_or_employee_is_employed_when_tax_lien_is_sold
        and not restricted_person_tax_lien_transaction_exemption_applies

knowing_restricted_tax_lien_transaction_is_class_2_misdemeanor

Derived

source: C.R.S. 39-11-151(3)

- name: knowing_restricted_tax_lien_transaction_is_class_2_misdemeanor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-151(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-11-151
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (
          actor_knowingly_purchases_tax_lien
          and tax_lien_purchase_by_restricted_person_is_prohibited
        )
        or (
          actor_knowingly_receives_property_conveyance
          and property_conveyance_to_restricted_person_is_prohibited
        )

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 18-1.3-501inferredCO › Statutes › Title 39 › § 18-1.3-501