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us-co/statute/39/39-20-103 — When holder of prior lien may file action · Axiom

When holder of prior lien may file action

3 rules

(1) A person having a lien upon or any interest in any real estate referred to in section 39-20-102 under or by virtue of any instrument that has been duly filed of record, in the office of the county clerk and recorder of the county where the real estate is located, prior to the filing of the statement or notice that created a lien upon such real property for taxes or any person purchasing such real estate at a sale to satisfy such prior lien or interest may make written request to the executive director of the department of revenue to file a civil action as provided in section 39-20-102. If no civil action has been commenced as provided in section 39-20-102 within two months after receipt by the executive director of the written request, the person or purchaser may file a civil action in the district court of any county where any such real property is situated asking for a final determination of all claims of the state of Colorado to and all liens of the state of Colorado upon the real estate in question. Service of the process in such action upon the state of Colorado shall be made upon the executive director of the department of revenue or upon one of his or her deputies. Permission is given for the state of Colorado to be so sued. The court shall in such civil action adjudicate the matters involved therein in the same manner as in the case of civil actions filed under section 39-20-102.

(2) Except for liens with priority pursuant to section 39-22-604, a lien for taxes due the state of Colorado may be divested by a foreclosure pursuant to article 38 of title 38, C.R.S., in the same manner as other lienors with liens upon the property being foreclosed. The state of Colorado shall have the same redemption rights as other lienors in such a foreclosure. A person foreclosing a deed of trust or other lien with priority over a lien for taxes due the state of Colorado in a foreclosure under article 38 of title 38, C.R.S., shall not be required to make a written request or to commence a civil action pursuant to subsection (1) of this section.

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Encodings · 3

executive_director_request_response_period_monthsCO 39 § 39-20-103 · parameter

Colo. Rev. Stat. § 39-20-103(1)

name: executive_director_request_response_period_months
kind: parameter
dtype: Count
period: Month
source: Colo. Rev. Stat. § 39-20-103(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
          excerpt: within two months after receipt by the executive director
versions:
  - effective_from: '0001-01-01'
    formula: '2'

prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_actionCO 39 § 39-20-103 · derived

Colo. Rev. Stat. § 39-20-103(1)

name: prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_action
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-20-103(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
          excerpt: within two months after receipt by the executive director
versions:
  - effective_from: '0001-01-01'
    formula: >-
      (person_has_recorded_prior_lien_or_interest_on_subject_real_estate

      or
      person_purchased_subject_real_estate_at_sale_to_satisfy_prior_lien_or_interest)

      and executive_director_received_written_request

      and no_civil_action_has_commenced_since_written_request

      and months_since_written_request_received >=
      executive_director_request_response_period_months

priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_proceduresCO 39 § 39-20-103 · derived

Colo. Rev. Stat. § 39-20-103(2)

name: priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_procedures
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-20-103(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
          excerpt: >-
            shall not be required to make a written request or to commence a
            civil action
versions:
  - effective_from: '0001-01-01'
    formula: |-
      foreclosure_is_under_article_38_of_title_38
      and person_is_foreclosing_deed_of_trust_or_other_lien
      and foreclosed_lien_has_priority_over_state_tax_lien

▸rulespec code

Shown source

statutes/39/39-20-103.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

executive_director_request_response_period_months

Parameter

source: Colo. Rev. Stat. § 39-20-103(1)

- name: executive_director_request_response_period_months
  kind: parameter
  dtype: Count
  period: Month
  source: Colo. Rev. Stat. § 39-20-103(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
            excerpt: within two months after receipt by the executive director
  versions:
    - effective_from: '0001-01-01'
      formula: '2'

prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_action

Derived

source: Colo. Rev. Stat. § 39-20-103(1)

- name: prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_action
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-20-103(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
            excerpt: within two months after receipt by the executive director
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        (person_has_recorded_prior_lien_or_interest_on_subject_real_estate

        or person_purchased_subject_real_estate_at_sale_to_satisfy_prior_lien_or_interest)

        and executive_director_received_written_request

        and no_civil_action_has_commenced_since_written_request

        and months_since_written_request_received >=
        executive_director_request_response_period_months

priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_procedures

Derived

source: Colo. Rev. Stat. § 39-20-103(2)

- name: priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_procedures
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-20-103(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
            excerpt: shall not be required to make a written request or to commence a civil action
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        foreclosure_is_under_article_38_of_title_38
        and person_is_foreclosing_deed_of_trust_or_other_lien
        and foreclosed_lien_has_priority_over_state_tax_lien

▸citations (5)

References

This rule cites 5 other rules.

CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-22-604inferredCO › Statutes › Title 39 › § 39-22-604

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When holder of prior lien may file action

3 rules

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Encodings · 3

executive_director_request_response_period_monthsCO 39 § 39-20-103 · parameter

Colo. Rev. Stat. § 39-20-103(1)

name: executive_director_request_response_period_months
kind: parameter
dtype: Count
period: Month
source: Colo. Rev. Stat. § 39-20-103(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
          excerpt: within two months after receipt by the executive director
versions:
  - effective_from: '0001-01-01'
    formula: '2'

prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_actionCO 39 § 39-20-103 · derived

Colo. Rev. Stat. § 39-20-103(1)

name: prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_action
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-20-103(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
          excerpt: within two months after receipt by the executive director
versions:
  - effective_from: '0001-01-01'
    formula: >-
      (person_has_recorded_prior_lien_or_interest_on_subject_real_estate

      or
      person_purchased_subject_real_estate_at_sale_to_satisfy_prior_lien_or_interest)

      and executive_director_received_written_request

      and no_civil_action_has_commenced_since_written_request

      and months_since_written_request_received >=
      executive_director_request_response_period_months

priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_proceduresCO 39 § 39-20-103 · derived

Colo. Rev. Stat. § 39-20-103(2)

name: priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_procedures
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-20-103(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-20-103
          excerpt: >-
            shall not be required to make a written request or to commence a
            civil action
versions:
  - effective_from: '0001-01-01'
    formula: |-
      foreclosure_is_under_article_38_of_title_38
      and person_is_foreclosing_deed_of_trust_or_other_lien
      and foreclosed_lien_has_priority_over_state_tax_lien

▸rulespec code

Shown source

statutes/39/39-20-103.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

executive_director_request_response_period_months

Parameter

source: Colo. Rev. Stat. § 39-20-103(1)

- name: executive_director_request_response_period_months
  kind: parameter
  dtype: Count
  period: Month
  source: Colo. Rev. Stat. § 39-20-103(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
            excerpt: within two months after receipt by the executive director
  versions:
    - effective_from: '0001-01-01'
      formula: '2'

prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_action

Derived

source: Colo. Rev. Stat. § 39-20-103(1)

- name: prior_lienholder_or_purchaser_may_file_tax_lien_claim_determination_action
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-20-103(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
            excerpt: within two months after receipt by the executive director
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        (person_has_recorded_prior_lien_or_interest_on_subject_real_estate

        or person_purchased_subject_real_estate_at_sale_to_satisfy_prior_lien_or_interest)

        and executive_director_received_written_request

        and no_civil_action_has_commenced_since_written_request

        and months_since_written_request_received >=
        executive_director_request_response_period_months

priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_procedures

Derived

source: Colo. Rev. Stat. § 39-20-103(2)

- name: priority_lien_foreclosure_is_exempt_from_tax_lien_claim_action_procedures
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-20-103(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-20-103
            excerpt: shall not be required to make a written request or to commence a civil action
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        foreclosure_is_under_article_38_of_title_38
        and person_is_foreclosing_deed_of_trust_or_other_lien
        and foreclosed_lien_has_priority_over_state_tax_lien

▸citations (5)

References

This rule cites 5 other rules.

CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-20-102inferredCO › Statutes › Title 39 › § 39-20-102
CO 39 § 39-22-604inferredCO › Statutes › Title 39 › § 39-22-604