Colorado § 39-27-113 - Tax lien - priority. (Repealed)
Full text of Colorado Colorado Revised Statutes § 39-27-113 — Tax lien - priority. (Repealed), with citation guidance and answers to common questions.
§ 39-27-113. Tax lien - priority. (Repealed)
Source: L. 33: p. 736, § 12. CSA: C. 16, § 392. CRS 53: § 138-3-17. C.R.S. 1963: § 138-2-17. L. 79: Entire section amended, p. 1485, § 12, effective January 1, 1980. L. 2000: Entire section amended with relocations, p. 1930, § 11, effective October 1. L. 2021: Entire section repealed, (HB 21-1322), ch. 453, p. 3019, § 10, effective January 1, 2022.
Editor's note: Before the repeal of this section, subsections (2) and (3) were similar to provisions of former § 39-27-210 as they existed prior to 2000.
ANNOTATION
State's prerogative right of preference or priority cannot pass to a surety by way of subrogation. N.M. Asphalt & Ref. Co. v. Williams, 131 F. Supp. 297 (D. Colo. 1955).
Frequently Asked Questions About Colorado § 39-27-113
What does Colorado Revised Statutes § 39-27-113 cover?
Section 39-27-113 ("Tax lien - priority. (Repealed)") is part of the Colorado Revised Statutes, the codified statutory law of Colorado.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 § 39-27-113?
A common citation format is "Colorado Revised Statutes § 39-27-113" (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 § 39-27-113 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.