reglab/housing_qa huggingface dataset:
CO Code § 38-25.5-101 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 25.5 - State and Local Tax Liens|§ 38-25.5-101. Definitions

 As used in this article, unless the context otherwise requires:    “Authorized person” means:   A person who has obtained a written authorization signed and notarized by a taxpayer to receive a certificate of taxes due for the taxpayer, to receive copies of tax returns and filings by the taxpayer with a public entity, to receive a summary statement of tax payments made to any public entity by the taxpayer, or all of the above, to the degree set forth in the authorization. The authorization may be a signed original or a copy thereof and may be a separate document or part of a more general document; or    A lending institution that has obtained written authorization from a borrower to receive notification from the department of revenue when the borrower is delinquent in the payment of sales and use taxes, special fuel taxes, withholding taxes, gas taxes, or aviation fuel taxes. The authorization may be a signed and dated original or a copy thereof and may be a separate document or part of a more general document.       “Lender” means a person who has made a loan of value to a taxpayer in good faith and not for the purposes of evading this article.    “Public entity” means the state and every county, city and county, city, town, school district, special improvement district, special district, and every other kind of district, agency, instrumentality, political subdivision, or taxing authority of the state organized pursuant to state law, whether or not it is subject to home rule.    “Statement of intent” means a declaration by a lender or transferor that he intends to foreclose or transfer assets. A statement of intent need not specify a date certain for such foreclosure or transfer.    “Tax” means a tax and assessment collected by a public entity which is secured by a first and prior lien, including any interest, additional amount, additions to tax, penalties, and costs that are due.    “Tax liability” means the liability of a taxpayer for a tax.    “Tax lien” means a lien imposed by state or local law to secure the payment of a tax liability.    “Transferee” means a person to whom assets are transferred, as provided in section 38-25.5-102 (3).    “Transferor” means a person who transfers assets, as provided in section 38-25.5-102 (3).    “Treasurer” means the treasurer, director of the department of revenue, sales and use tax administrator, or the chief tax collection officer of a public entity.     History. Source: L. 90: Entire article added, p. 1640, § 1, effective January 1, 1991. L. 97: (1) amended, p. 986, § 1, effective July 1.
CO Code § 38-25.5-103 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 25.5 - State and Local Tax Liens|§ 38-25.5-103. Copies of Returns and Filings - Summary Statement - Fees

  As soon as practical but in no event later than thirty days after receipt of a written request from a taxpayer or authorized person, the treasurer of a public entity shall provide, as to taxes of the public entity which are specifically identified in the request, either copies of returns and filings by the taxpayer which are in the possession or custody of the public entity or a summary statement of tax payments made by the taxpayer to the public entity. A request made under the provisions of this section shall be limited to the current year and the previous three years. A request made by an authorized person shall be limited to the extent set forth in the written authorization of the authorized person.    A request made pursuant to this section may be either in the form of a request for copies of tax returns and filings or in the form of a request for a summary statement but may not contain both types of requests. If the specified form of the request cannot be readily complied with by the treasurer, the treasurer shall so notify the requesting party and may comply with the request by furnishing the information in the alternative form.      A fee of ten dollars shall be collected for each specifically identified tax included in such summary statement issued by a public entity. A fee of one dollar and twenty-five cents shall be collected for each page of tax returns and filings of a taxpayer copied and delivered by a public entity.    Notwithstanding the amount of any fee specified in paragraph (a) of this subsection (3), if the public entity collecting the fee is a state agency, the executive director of the state agency by rule or as otherwise provided by law may reduce the amount of one or more of the fees if necessary pursuant to section 24-75-402 (3), C.R.S., to reduce the uncommitted reserves of the fund to which all or any portion of one or more of the fees is credited. After the uncommitted reserves of the fund are sufficiently reduced, the executive director of the state agency by rule or as otherwise provided by law may increase the amount of one or more of the fees as provided in section 24-75-402 (4), C.R.S.       This section shall not apply to general taxes for real property as governed by articles 1 to 14 of title 39, C.R.S.      History. Source: L. 90: Entire article added, p. 1643, § 1, effective January 1, 1991. L. 98: (3) amended, p. 1346, § 80, effective June 1.
CO Code § 38-25.5-103.5 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 25.5 - State and Local Tax Liens|§ 38-25.5-103.5. Notification Requirements - Tax Delinquency Notification Fund - Creation - Immunity

  The department of revenue shall provide information to any lending institution that is an authorized person regarding the delinquent payment of sales and use tax, withholding tax, special fuels tax, gas tax, or aviation fuel tax by a borrower of funds from such institution provided such delinquency is in distraint warrant stage. The department shall honor any request made by a lending institution that is an authorized person to the extent set forth in the written authorization. Such provision of information shall be made in accordance with rules promulgated by the department, which shall include the following:   The procedures pursuant to which lending institutions may request notification under this section, when such notification will be provided by the department, and the manner in which such information shall be provided;    The amount of the filing fee needed to cover programming and other administrative costs, which may be adjusted periodically by the department and not necessarily at the beginning of the year;    The level, type, or degree of delinquency subject to the disclosure provided by this section;    Any other information needed for the implementation of this section.       The level, type, or degree of delinquency subject to the disclosure provided by this section shall be set by the department of revenue.    The department shall transmit any filing fees collected pursuant to this section to the state treasurer, who shall deposit such fees in the state treasury in the tax delinquency notification fund, which fund is hereby created. Moneys so deposited and all interest earned on such moneys shall be retained in the fund.     History. Source: L. 97: Entire section added, p. 987, § 2, effective July 1.
CO Code § 38-25.5-104 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 25.5 - State and Local Tax Liens|§ 38-25.5-104. Civil Liability

 Notwithstanding any other provision of law to the contrary, no public entity, lender, authorized person, or transferor or any director, officer, employee, or agent thereof shall be liable in any civil action for damages to a taxpayer, authorized person, transferee, or any other person for any act done or omitted in accordance with the provisions of this article.   History. Source: L. 90: Entire article added, p. 1643, § 1, effective January 1, 1991.
CO Code § 38-25.5-105 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 25.5 - State and Local Tax Liens|§ 38-25.5-105. Department of Revenue Fees

 Except as provided in section 38-25.5-103.5 , fees collected by the department of revenue pursuant to this article shall be deposited in the state treasury in the tax lien certification fund which is hereby created. Moneys so deposited and all interest earned on such moneys shall be used by the department of revenue for the purposes of this article in accordance with the annual appropriation by the general assembly and shall not be deposited in or transferred to the general fund; except that moneys in excess of the maximum reserve, as defined in section 24-75-402 (2) (e.5), C.R.S., that remain in the fund at the end of any state fiscal year commencing on or after July 1, 2000, shall be transferred to the general fund.   History. Source: L. 90: Entire article added, p. 1643, § 1, effective January 1, 1991. L. 97: Entire section amended, p. 987, § 3, effective July 1. L. 2001: Entire section amended, p. 556, § 2, effective May 23. L. 2015: Entire section amended, (HB 15-1261), ch. 322, p. 1315, § 10, effective June 5.
CO Code § 38-26-101 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 26 - Contractor's Bonds and Lien on Funds|§ 38-26-101. Contractor Defined

 The word “contractor”, as used in sections 38-26-101 , 38-26-106 , and 38-26-107 , means any person, copartnership, association of persons, company, or corporation to whom is awarded any contract for the construction, erection, repair, maintenance, or improvement of any building, road, bridge, viaduct, tunnel, excavation, or other public work of this state or for any county, city and county, municipality, school district, or other political subdivision of the state.   History. Source: L. 23: P. 480, § 1. CSA: C. 39, § 5. CRS 53: § 86-7-5. C.R.S. 1963: § 86-7-5. History. Source: L. 23: P. 480, § 1. CSA: C. 39, § 5. CRS 53: § 86-7-5. C.R.S. 1963: § 86-7-5.
CO Code § 38-26-103 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 26 - Contractor's Bonds and Lien on Funds|§ 38-26-103. Verified Account to Company - Withhold Payments

 Every laborer, mechanic, ranchman, farmer, merchant, or other person performing any work or labor or furnishing any laborers, materials, ranch or farm products, provisions, goods, or supplies to any contractor or subcontractor in the construction of any railroad, reservoir, or irrigation canal, or any part thereof, used by such contractor or subcontractor in carrying on said work of construction whose demand for work, labor, laborers, material, ranch or farm products, provisions, goods, or supplies so furnished has not been paid may deliver to the company owning such railroad, reservoir, or irrigation canal, or to its agent, a verified account of the amount and value of the work and labor so performed or the laborers, material, ranch or farm products, provisions, goods, or supplies so furnished. Thereupon such company, or its agent, shall retain out of the subsequent payments to the contractor the amount of such unpaid account for the benefit of the person to whom the same is due.   History. Source: L. 11: P. 491, § 2. C.L. § 6482. CSA: C. 39, § 2. CRS 53: § 86-7-2. C.R.S. 1963: § 86-7-2. L. 2000: Entire section amended, p. 212, § 16, effective August 2. History. Source: L. 11: P. 491, § 2. C.L. § 6482. CSA: C. 39, § 2. CRS 53: § 86-7-2. C.R.S. 1963: § 86-7-2. L. 2000: Entire section amended, p. 212, § 16, effective August 2.
CO Code § 38-26-104 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 26 - Contractor's Bonds and Lien on Funds|§ 38-26-104. Contractor Furnished Copy - Undisputed Accounts - Condition

 Whenever any verified account mentioned in section 38-26-103 is placed in the hands of any railroad, reservoir, or irrigating canal company, or its agent, it is the duty of such company to furnish the contractor with a copy of such verified account so that if there is any disagreement between the debtor and creditor as to the amount due the same may be amicably adjusted. If the contractor or subcontractor, if he is the debtor, does not give, within ten days after the receipt of such amount, the same railroad, reservoir, or irrigating canal company, or its agent, written notice that the claim is disputed, he shall be considered as assenting to its payment and the railroad, reservoir, or irrigating canal company, or its agent, shall be justified in paying the same when due and charging the same to the contractor. The person to whom any such debt is due and who delivers a verified account thereof as provided may recover the amount thereof in an action at law to the extent of any balance due by the railroad, reservoir, or irrigating canal company to the contractor at or after the time of delivering the verified account. Nothing in this section or in section 38-26-103 shall interfere with the right of action upon bonds provided for in section 38-26-102 or against the railroad, reservoir, or irrigating canal company for the full amount of any such debt in case of a failure of the company to take a bond.   History. Source: L. 11: P. 492, § 3. C.L. § 6483. CSA: C. 39, § 3. CRS 53: § 86-7-3. C.R.S. 1963: § 86-7-3. History. Source: L. 11: P. 492, § 3. C.L. § 6483. CSA: C. 39, § 3. CRS 53: § 86-7-3. C.R.S. 1963: § 86-7-3.
CO Code § 38-26-109 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 26 - Contractor's Bonds and Lien on Funds|§ 38-26-109. Moneys for Verified Claims Made - Trust Funds - Disbursements - Penalty

  All funds disbursed to any contractor or subcontractor under any contract or project subject to the provisions of this article shall be held in trust for the payment of any person that has furnished labor, materials, sustenance, or other supplies used or consumed by the contractor in or about the performance of the work contracted to be done or that supplies laborers, rental machinery, tools, or equipment to the extent used in the prosecution of the work where the person has:   Filed or may file a verified statement of a claim arising from the project; or    Asserted or may assert a claim against a principal or surety under the provisions of this article and for whom or which such disbursement was made.       The requirements of this section shall not be construed so as to require a contractor or subcontractor to hold in trust any funds that have been disbursed to him or her for any person that has furnished labor, materials, sustenance, or other supplies used or consumed by the contractor or his or her subcontractor in the performance of the work contracted to be done; supplied laborers, rental machinery, tools, or equipment to the extent used in the prosecution of the work; filed or may file a verified statement of a claim arising from the project; or asserted or may assert a claim against a principal or surety that has furnished a bond under the provisions of this article if:   The contractor or subcontractor has a good faith belief that the verified statement of a claim or bond claim is not valid; or    The contractor or subcontractor, in good faith, claims a setoff, to the extent of such setoff.       Each contractor or subcontractor shall maintain separate records of account of each project or account; except that nothing in this section shall be construed to require a contractor or subcontractor to deposit trust funds from a single project in a separate bank account solely for that project as long as the trust funds are not disbursed in a manner that conflicts with the requirements of this section.    Any person who violates the provisions of subsections (1) and (2) of this section commits theft within the meaning of section 18-4-401, C.R.S.     History. Source: L. 2003: Entire section added, p. 1690, § 2, effective September 1.
CO Code § 38-26-110 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 26 - Contractor's Bonds and Lien on Funds|§ 38-26-110. Excessive Amounts Claimed

  Any person who files a verified statement of a claim or asserts a claim against a principal or surety that has furnished a bond under this article for an amount greater than the amount due without a reasonable possibility that the amount claimed is due and with the knowledge that the amount claimed is greater than the amount due, and that fact is demonstrated in any proceedings under this article, shall forfeit all rights to the amount claimed and shall be liable to the following in an amount equal to all costs and all attorney fees reasonably incurred in bonding over, contesting, or otherwise responding in any way to the excessive verified statement of claim or excessive bond claim:   The person to whom or which a disbursement would be made but for the verified statement of a claim or bond claim; or    The principal and surety on the bond.        History. Source: L. 2003: Entire section added, p. 1690, § 2, effective September 1.
CO Code § 38-27-102 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 27 - Hospital Liens|§ 38-27-102. Notice of Lien

 Such lien shall take effect if, prior to any such judgment, settlement, or compromise, a written notice of lien containing the name and address of the injured person, the date of the accident, the name and location of the hospital, and the name of the person alleged to be liable to the injured person for the injuries received is filed by the hospital in the office of the secretary of state. Hospital liens properly recorded with the division of insurance prior to July 1, 1994, shall be valid and enforceable without filing with the office of the secretary of state. Within ten days after such filing, the hospital shall mail by certified mail, return receipt requested, a copy of said notice to such injured person at the last address provided to the hospital by such person, to his or her attorney, if known, to the persons alleged to be liable to such injured person for the injuries sustained, if known, and to the insurance carriers, if known, which have insured such persons alleged to be liable against such liability. If an action for damages on account of such injuries or death is pending, the requirements of notice contained in this section shall be satisfied by the filing of the said notice of lien in the pending action, with copies thereof to the attorneys of record for the parties thereto.   History. Source: L. 67: P. 880, § 1. C.R.S. 1963: § 86-8-2. L. 94: Entire section amended, p. 1555, § 11, effective July 1. L. 99: Entire section amended, p. 754, § 27, effective January 1, 2000. L. 2001: Entire section amended, p. 1433, § 15, effective July 1. History. Source: L. 67: P. 880, § 1. C.R.S. 1963: § 86-8-2. L. 94: Entire section amended, p. 1555, § 11, effective July 1. L. 99: Entire section amended, p. 754, § 27, effective January 1, 2000. L. 2001: Entire section amended, p. 1433, § 15, effective July 1.
CO Code § 38-27-103 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 27 - Hospital Liens|§ 38-27-103. Enforcement of Lien and Limitation of Action

 Any person, private or corporate, who pays over any money to any such injured person, his attorney, heirs, assigns, or legal representatives against whom there is a lien as provided in this article of which he has received notice as provided in this article is liable to the hospital having such lien for the amount thereof not exceeding the net amount paid to such injured person, his heirs, assigns, or legal representatives. Any action under this section shall be commenced within one year after the date of such payment, and the court shall allow a reasonable attorney's fee for the collection and enforcement of such lien.   History. Source: L. 67: P. 881, § 1. C.R.S. 1963: § 86-8-3. History. Source: L. 67: P. 881, § 1. C.R.S. 1963: § 86-8-3.
CO Code § 38-27-104 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 27 - Hospital Liens|§ 38-27-104. Hospital to Furnish Itemized Statement

 Upon receipt of a written request mailed by certified mail, return receipt requested, from any person notified of such lien in accordance with the provisions of section 38-27-102 , such hospital shall, within ten days after receipt of such request, furnish such person with an itemized statement of all charges for which the lien is claimed. If such injured person has not been discharged from said hospital at the time such request is received, then the hospital shall recite that hospitalization or medical treatments are continuing and shall furnish the said itemized statement within ten days after such person has been discharged from said hospital. In addition to being furnished the said itemized statement, the person, private or corporate, against whom the lien is asserted shall also be permitted to examine the financial records of the said hospital in reference to the services furnished for which the hospital is asserting a lien.   History. Source: L. 67: P. 881, § 1. C.R.S. 1963: § 86-8-4. History. Source: L. 67: P. 881, § 1. C.R.S. 1963: § 86-8-4.
CO Code § 38-27-105 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 27 - Hospital Liens|§ 38-27-105. Assignment of Lien

 Any party claiming a lien under the provisions of this article may assign, in writing, his claim and lien to any other party, who shall thereafter have all the rights and remedies of the assignor.   History. Source: L. 67: P. 881, § 1. C.R.S. 1963: § 86-8-5. History. Source: L. 67: P. 881, § 1. C.R.S. 1963: § 86-8-5.
CO Code § 38-27-106 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 27 - Hospital Liens|§ 38-27-106. Applicability

 This article shall apply only to liens for hospital services and care rendered on or after June 12, 1967.   History. Source: L. 67: P. 881, § 2. C.R.S. 1963: § 86-8-6. History. Source: L. 67: P. 881, § 2. C.R.S. 1963: § 86-8-6.
CO Code § 38-27.5-101 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 27.5 - Health-Care Provider Liens|§ 38-27.5-101. Legislative Declaration

  The general assembly hereby finds and declares that:   Residents of the state who are injured as the result of the negligence or wrongful acts of another person should receive timely medical services and care for their injuries, even if they have limited or no health insurance;    Health-care providers sometimes provide medical services and care to injured persons and agree to delay payment for their services in exchange for a lien on any money received as a result of a claim or claims that the injured person asserts against third parties or under an uninsured or underinsured motorist insurance policy;    It is in the best interests of the residents of the state to ensure that:   Compensation to an injured person is not reduced merely because a health-care provider assigns or sells such a lien to another person; and    The charges underlying health-care provider liens are not excessive, unreasonable, or inflated and that health-care provider liens are not subject to surcharges, finance charges, interest, or other increases to the amount of the health-care provider lien; and       This article 27.5 is intended to encourage health-care providers to promptly treat people who have limited or no health insurance and who have been injured as the result of the negligent or wrongful acts of another person, provide injured persons equal access to health care, and protect injured persons from excessive, unreasonable, or inflated health-care service charges and surcharges associated with health-care provider liens.        History. Source: L. 2021: Entire article added, (HB 21-1300), ch. 473, p. 3388, § 1, effective September 7.