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us-co/statute/39/39-20-105 — Certificate of discharge to part of property · Axiom

Certificate of discharge to part of property

1 rule

If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if there is paid over to the executive director, in part satisfaction of the liability in respect to such tax, an amount determined by the executive director, which shall not be less than the value, as determined by him, of the interest of the state of Colorado in the part to be so discharged.

in view

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Encodings · 1

partial_property_lien_discharge_may_be_certifiedCO 39 § 39-20-105 · derived

Colo. Rev. Stat. § 39-20-105

name: partial_property_lien_discharge_may_be_certified
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-20-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-20-105
          excerpt: >-
            property ... is subject to a lien for the payment of any tax due the
            state of Colorado
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-20-105
          excerpt: >-
            an amount determined by the executive director, which shall not be
            less than the value ... of the interest of the state of Colorado
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_part_is_subject_to_colorado_tax_lien

      and payment_for_property_part_is_in_part_satisfaction_of_tax_liability

      and amount_paid_to_executive_director >=
      executive_director_determined_value_of_state_interest_in_property_part

▸rulespec code

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statutes/39/39-20-105.yaml

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Rules

partial_property_lien_discharge_may_be_certified

Derived

source: Colo. Rev. Stat. § 39-20-105

- name: partial_property_lien_discharge_may_be_certified
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-20-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-20-105
            excerpt: property ... is subject to a lien for the payment of any tax due the state of Colorado
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-20-105
            excerpt: >-
              an amount determined by the executive director, which shall not be less than the value
              ... of the interest of the state of Colorado
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        property_part_is_subject_to_colorado_tax_lien

        and payment_for_property_part_is_in_part_satisfaction_of_tax_liability

        and amount_paid_to_executive_director >=
        executive_director_determined_value_of_state_interest_in_property_part