In determining the values mentioned in section 39-20-105, the executive director of the department of revenue shall give consideration to the fair market value of the part to be so discharged and to such lien thereon as has priority to the lien of the state of Colorado.
Source: L. 43: p. 508, § 5. CSA: C. 142, § 280(5). CRS 53: § 138-7-6. C.R.S. 1963: § 138-6-6.
Structure Colorado Code
Article 20 - Enforcement of Tax Liens
§ 39-20-101. Not Applicable to General or Inheritance Taxes
§ 39-20-102. Civil Action to Enforce Lien
§ 39-20-103. When Holder of Prior Lien May File Action
§ 39-20-104. Certificate of Discharge Subject to Lien
§ 39-20-105. Certificate of Discharge to Part of Property