Colorado § 39-20-102 - Civil action to enforce lien.
Full text of Colorado Colorado Revised Statutes § 39-20-102 — Civil action to enforce lien., with citation guidance and answers to common questions.
§ 39-20-102. Civil action to enforce lien.
In any case where there has been a refusal or neglect to pay any tax due the state of Colorado and a statement or notice has been filed which, under law, creates a lien upon any real property for such tax, the executive director of the department of revenue may cause a civil action to be filed in the district court of the county in which is situated any real property which is subject to said lien to enforce the lien of the state of Colorado for such tax upon the real property situated in that county or in any other county in the state which may be subject to such lien or to subject any real property or any right, title, or interest in real property to the payment of such tax. The court shall adjudicate all matters involved in such action and may decree a sale of the real property and distribute the proceeds of such sale according to the findings of the court in respect to the interest of the parties and of the state of Colorado. The proceedings in such action and the manner of sale, the period for and manner of redemption from such sale, and the execution of a deed of conveyance shall be in accordance with the law and practice relating to foreclosures of mortgages upon real property. In any such action, the court may appoint a receiver of the real property involved in such action if equity so requires.
Source: L. 43: p. 507, § 1. CSA: C. 142, § 280(1). CRS 53: § 138-7-2. C.R.S. 1963: § 138-6-2.
Cross references: For foreclosure of mortgages and redemption procedures, see articles 38, 39, and 40 of title 38; for appointment and qualification of receivers, see C.R.C.P. 66.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-20-102
What does Colorado Revised Statutes § 39-20-102 cover?
Section 39-20-102 ("Civil action to enforce lien.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-20-102?
A common citation format is "Colorado Revised Statutes § 39-20-102" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-20-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.