reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 23 - LIEN ON DITCHES (§§ 38-23-101 — 38-23-110) › Section 38-23-107 - Judgment - execution

Actions to enforce liens claimed by virtue of this article shall be commenced and prosecuted in accordance with the procedure in other civil actions in the state of Colorado. Each party who establishes his claim under this article shall have a judgment against the party personally liable to him for the full amount of his claim so established and shall have a lien decreed and determined upon the ditch interest to which his lien has attached to the extent of his said claims; but no judgment shall exceed the interest of the party in such ditch, nor shall execution issue against other than his interest in said ditch.
L. 1893: p. 313, § 7. R.S. 08: § 4057. C.L. § 6474. CSA: C. 101, § 47. CRS 53: § 86-4-7. C.R.S. 1963: § 86-4-7.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 23 - LIEN ON DITCHES (§§ 38-23-101 — 38-23-110) › Section 38-23-108 - Sale - right of redemption

The court shall cause such ditch interest to be sold in satisfaction of said lien and costs, as in the case of foreclosure of mortgages and in the manner and form provided for sales on executions issued out of courts of record, and the owner and creditors shall have a right to redeem, as is provided for in cases of sales of real estate on execution.
L. 1893: p. 313, § 8. R.S. 08: § 4058. C.L. § 6475. CSA: C. 101, § 48. CRS 53: § 86-4-8. C.R.S. 1963: § 86-4-8.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 23 - LIEN ON DITCHES (§§ 38-23-101 — 38-23-110) › Section 38-23-109 - Costs

The plaintiff if successful shall also recover all other costs and expenses incurred in claiming and enforcing his lien.
L. 1893: p. 314, § 9. R.S. 08: § 4059. C.L. § 6476. CSA: C. 101, § 49. CRS 53: § 86-4-9. C.R.S. 1963: § 86-4-9.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 23 - LIEN ON DITCHES (§§ 38-23-101 — 38-23-110) › Section 38-23-110 - Releasing lien - penalty for delay

The claimant of any such lien, the statement of which has been recorded, on the payment of the amount claimed together with costs of making and recording such statement and costs of satisfaction, at the request of any person interested in the ditch interest charged therewith, shall enter of record satisfaction of the same, and if he neglects or refuses to do so within ten days after such request, he shall forfeit and pay to the person making such request the sum of ten dollars for every day of such neglect or refusal, to be recovered in the same manner as other debts. Any such statement may be canceled on the margin of the record by an acknowledgment of satisfaction over the signature of the claimant or an agent authorized in writing.
L. 1893: p. 314, § 10. R.S. 08: § 4060. C.L. § 6477. CSA: C. 101, § 50. CRS 53: § 86-4-10. C.R.S. 1963: § 86-4-10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-101 - Property subject to lien

Every person, firm, or corporation, whether as contractor, subcontractor, materialman, or laborer, who performs labor upon or furnishes machinery, material, fuel, explosives, power, or supplies for sinking, repairing, altering, or operating any gas well, oil well, or other well or for constructing, repairing, or operating any oil derrick, oil tank, oil pipeline or water pipeline, pump or pumping station, transportation or communication line, or gasoline plant and refinery by virtue of a contract, express or implied, with the owner or lessee of any interest in real estate or with the trustee, agent, or receiver of any such owner, part owner, or lessee shall have a lien to secure the payment thereof upon the properties mentioned belonging to the party contracting with the lien claimants, and upon the machinery, materials, and supplies so furnished, and upon any well upon and in which such machinery, materials, and supplies have been placed and used, and upon all other wells, buildings, and appurtenances, and the interest, leasehold, or otherwise, of such owner, part owner, or lessee in the lot or land upon which said improvements are located, or to which they may be removed, to the extent of the right, title, and interest of the owner, part owner, or lessee, at the time the work was commenced or machinery, materials, and supplies were begun to be furnished by the lien claimant or by the contractor under the original contract; and such lien shall extend to any subsequently acquired interest of any such owner, part owner, or lessee.
L. 29: p. 435, § 1. CSA: C. 101, § 51. CRS 53: § 86-5-1. C.R.S. 1963: § 86-5-1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-102 - Other property subject to lien

Every person, firm, or corporation who performs labor or furnishes machinery, material, fuel, explosives, or supplies to a contractor or subcontractor shall have a lien upon the properties and premises mentioned in section
38-24-101
to the same extent and in the same manner as the original contractor for the amount due for such machinery, material, fuel, explosives, or supplies furnished or labor performed. All liens created by virtue of this article in any particular case shall be of equal rank and validity, except liens for labor which shall be preferred.
L. 29: p. 436, § 2. CSA: C. 101, § 52. CRS 53: § 86-5-2. C.R.S. 1963: § 86-5-2.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-103 - Security interest invalid - when

No chattel mortgage or security interest shall be valid as against any person, firm, or corporation entitled to a lien under the provisions of this article; but no mortgage, lien, or other encumbrance existing and recorded as provided by law at the time of the inception of the lien provided for in this article shall be affected thereby.
L. 29: p. 436, § 3. CSA: C. 101, § 53. CRS 53: § 86-5-3. C.R.S. 1963: § 86-5-3.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-104 - Lien statement - when filed

(1)
Every person wishing to avail himself of the benefits of this article must file with the county clerk and recorder of the county in which the property or premises mentioned in this article are situated, and within six months after the machinery, materials, fuel, explosives, or supplies have been furnished or the labor performed, a statement containing:
(a)
A just and true account of the amount due him after allowing all credits;
(b)
A description of the property to be charged with such lien sufficient for its proper identification; and
(c)
A verification by affidavit.
(2)
No error in the account shall effect the validity of the lien by the inclusion of items erroneously taken in, if such items can be identified. An open running account shall constitute a single contract, and in such case the lien shall relate back to the first item of material furnished or labor performed, as the case may be, and the six-month filing period shall begin to run for the whole account from the date of the last item.
L. 29: p. 437, § 4. CSA: C. 101, § 54. CRS 53: § 86-5-4. C.R.S. 1963: § 86-5-4.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-105 - Action commenced within six months

Every person, firm, or corporation filing a statement as provided in section
38-24-104
and claiming a lien under this article shall commence suit thereon in the district court of the county in which the statement is filed not later than six months after the date of such filing, and the lien shall remain in force until the final determination of such suit. Costs shall be divided according to the justice of the case.
L. 29: p. 437, § 5. CSA: C. 101, § 55. CRS 53: § 86-5-5. C.R.S. 1963: § 86-5-5.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-106 - Perfecting of lien on removed property - when

Whenever any person removes any property subject to a lien under this article out of the county in which the statement has been filed, the lien claimant may file, within thirty days after receiving notice of such removal, with the county clerk and recorder of the county to which such property has been removed, an inventory of said property so removed, showing the amount due and unpaid thereon, which inventory shall be filed in the lien records of such county. Such filing shall operate as a notice of the existence of the lien, and it shall thereupon attach to and extend to the leasehold and other premises, properties, and appurtenances with which said property so removed has been put in use or to which it has attached if it is of the kind and character enumerated in section
38-24-101
. If said leasehold, premises, properties, and appurtenances belong to some party other than the party originally contracting with the lien claimant, the lien shall be limited to the property and chattels so removed. The benefits of this section as regards removal shall apply even though such removal is to another locality in the same county.
L. 29: p. 437, § 6. CSA: C. 101, § 56. CRS 53: § 86-5-6. C.R.S. 1963: § 86-5-6.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-107 - Lienholder's consent in removal or sale

When the lien provided in this article attaches to the property covered thereby in the manner indicated in this article, no one shall sell or remove the property subject to said lien, or cause the same to be removed from such lands or premises, or otherwise sell or dispose of the same without the written consent of the lien claimant under this article. In the event of any violation of the provisions of this section, the lien claimant shall be entitled to the possession of the property to which said lien has attached, wherever the same may be found, and shall hold the same pending the disposition of the action provided for in this article.
L. 29: p. 438, § 7. CSA: C. 101, § 57. CRS 53: § 86-5-7. C.R.S. 1963: § 86-5-7.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-108 - Penalty for removing property

Any person who removes or causes to be removed any property covered by the lien provided for in this article from the place where such property was located when such lien was filed, without the written consent of the lien claimant, is guilty of theft of such property and, upon conviction thereof, shall be punished accordingly.
L. 29: p. 439, § 8. CSA: C. 101, § 58. CRS 53: § 86-5-8. C.R.S. 1963: § 86-5-8.
For theft, see part 4 of article 4 of title 18.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-109 - Assignment of lien

Any person, firm, or corporation entitled to a lien under this article may assign his claim before or after filing the lien statement provided for in section
38-24-104
, and in such event the assignee shall be clothed with all the rights inherent by virtue of this article in the assignor.
L. 29: p. 439, § 9. CSA: C. 101, § 59. CRS 53: § 86-5-9. C.R.S. 1963: § 86-5-9.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-110 - Provisions of article cumulative

The provisions of this article are cumulative and in addition to all lien rights and remedies already provided by the laws of this state.
L. 29: p. 439, § 10. CSA: C. 101, § 60. CRS 53: § 86-5-10. C.R.S. 1963: § 86-5-10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24 - LIEN ON WELLS AND EQUIPMENT (§§ 38-24-101 — 38-24-111) › Section 38-24-111 - Liability against owner of land

Nothing in this article shall fix a liability against the owner of the land, except when such owner is a party to the contract with the lien claimant.
L. 29: p. 439, § 11. CSA: C. 101, § 61. CRS 53: § 86-5-11. C.R.S. 1963: § 86-5-11.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-101 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Harvester" means any person who gathers in grain or other crops by manual or mechanical threshing, swathing, or picking but shall not include an owner.
(2)
"Harvesting" means the manual or mechanical threshing, swathing, cutting, or picking of grain or other crops, including any services rendered and labor performed in connection therewith.
(3)
"Owner" means any person, including any guardian or minor, married person, company, firm, association, or corporation, for whose use or benefit the grain or other crops are harvested.
L. 89: Entire article added, p. 1442, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-102 - Who may have lien - amount

(1)
Every harvester shall have a lien upon the grain and other crops harvested for and on account of harvesting. A lien on grain or other crops shall be charged for at the prevailing price for a particular locality in which such grain or other crop is harvested after notice has been given and a lien has been filed within the time provided under section
38-24.5-103
.
(2)
If the prevailing price for harvesting is disputed by the harvester or the owner, the matter may be submitted to arbitration under the provisions of rule 109 of the Colorado rules of civil procedure.
L. 89: Entire article added, p. 1442, § 1, effective July 1.
Rule 109, C.R.C.P., referenced in subsection (2), was repealed March 17, 1994.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-103 - How lien obtained - lien statement

(1)
Every person intending to avail himself or herself of the benefits of this article shall serve on the owner by certified or registered mail, return receipt requested, or by personal service, within ten days after completing the harvesting, a notice that, within twenty days, a lien, as specified in section
38-24.5-102
, shall be claimed, and, within said twenty days, such person shall file in the same locations for farm products and crops as provided in section
4-9-501
, C.R.S., a statement containing a just and true account of the amount due him or her for such harvesting, after allowing all just credits and offsets, and containing a correct description of the grain or other crops to be charged with such lien, the price agreed upon for such harvesting, the name of the person, firm, or corporation for whom such harvesting was performed, a legal description of the lands upon which said grain or other crops were raised, a description of the legal subdivision of land upon which said grain or other crops are stored and, if said grain or other crops are stored in a storage facility, the locality of the storage facility, which statement of facts shall be verified by affidavit of the person claiming such lien or his or her duly authorized agent or attorney having knowledge of the facts, and a copy of the notice of intent to file a lien and an affidavit of service or mailing thereof. Any immaterial error or mistake in the account or description of the grain or other crops or of the property upon which it was raised shall not invalidate such lien.
(2)
If the grain or other crops so harvested will be hauled directly to the storage facility or to a purchaser, the person claiming the lien pursuant to subsection (1) of this section shall also serve written notice upon the owner of such storage facility or other private purchaser of his intent to claim and file a lien upon said grain or other crops for harvesting pursuant to section
38-24.5-102
within the time frames set forth in this section.
L. 89: Entire article added, p. 1443, § 1, effective July 1. L. 2001: (1) amended, p. 1447, § 44, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-104 - Filing with county clerk and recorder

The county clerk and recorder shall endorse upon a lien the day of its filing and make an abstract thereof in a book kept and indexed by him for that purpose containing the date of the filing, the name of the person claiming the lien, the amount thereof, the name of any other person against whose property the lien is filed, and a description of the property to be charged with the same.
L. 89: Entire article added, p. 1443, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-105 - Priority

(1)
The lien for harvesting specified in section
38-24.5-102
shall not be prior to nor have precedence over any mortgage, encumbrance, security interest, or other valid lien upon the grain or other crops if such other mortgage, encumbrance, security interest, or valid lien attached or was filed prior to the filing of a lien under this article.
(2)
A person seeking to perfect a lien under this article shall comply with article
9.5
of title
4
, C.R.S., and section 1324 of the federal "Food Security Act of 1985", in order to perfect a lien under this article.
L. 89: Entire article added, p. 1443, § 1, effective July 1.
For the federal "Food Security Act of 1985", see Pub.L. 99-198.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-106 - Parties

Any person interested in the matter in controversy or the property to be charged with the lien or having a lien thereon may be made a party to an action for the foreclosure thereof.
L. 89: Entire article added, p. 1443, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-107 - Limitations of actions

Any action for the foreclosure and enforcement of a lien authorized in section
38-24.5-102
shall be commenced, and a notice of commencement of action filed in the same locations as the lien statements, within three months from the filing of the lien and shall be filed in the district court for the county in which the lien authorized in section
38-24.5-103
is filed. The failure to file such an action and notice on a timely basis shall render the lien null and void.
L. 89: Entire article added, p. 1443, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.5 - HARVESTERS' LIENS (§§ 38-24.5-101 — 38-24.5-108) › Section 38-24.5-108 - Acknowledgment of satisfaction of lien - penalty

Whenever the indebtedness which is a lien upon any such grain or other crops is paid and satisfied, it is the duty of the lienor to acknowledge satisfaction thereof and to discharge the lien of record; and, if any lienor fails to acknowledge satisfaction and discharge said lien within thirty days after being requested to do so by a person having a property interest in such grain or other crops, he is liable to any person injured thereby in the amount of such injury and the costs of the action.
L. 89: Entire article added, p. 1444, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.7 - TRANSPORTATION FUEL DISTRIBUTORS' TAX LIENS (§§ 38-24.7-101 — 38-24.7-107) › Section 38-24.7-101 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Distributor" has the same meaning as set forth in section
39-27-101
, C.R.S.
(2)
"Retailer or other commercial user" means a commercial entity involved in the use of transportation fuel for a taxable purpose under article
27
of title
39
, C.R.S.
(3)
"Taxes" means the tax on gasoline and special fuel imposed under article
27
of title
39
, C.R.S.
(4)
"Transportation fuel" means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft and includes diesel fuel.
Added by 2016 Ch. 357,§ 1, eff. 8/10/2016.
L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1485, § 1, effective August 10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.7 - TRANSPORTATION FUEL DISTRIBUTORS' TAX LIENS (§§ 38-24.7-101 — 38-24.7-107) › Section 38-24.7-102 - Who may have lien - amount

Within sixty days after the date of delivery of transportation fuel or an earlier agreed-upon payment date, every distributor has a lien upon the property of a retailer or other commercial user for the amount of unreimbursed taxes paid by the distributor under article
27
of title
39
, C.R.S., for each delivery of transportation fuel to that retailer or other commercial user. The lien extends to all business assets and property of the retailer or other commercial user, including stock in trade, business fixtures, and equipment owned or used by the retailer or other commercial user in the conduct of business, as long as a delinquency in the reimbursement continues.
Added by 2016 Ch. 357,§ 1, eff. 8/10/2016.
L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.7 - TRANSPORTATION FUEL DISTRIBUTORS' TAX LIENS (§§ 38-24.7-101 — 38-24.7-107) › Section 38-24.7-103 - How lien obtained - lien statement

Every distributor intending to avail himself or herself of the benefits of this article shall serve on the retailer or other commercial user by certified or registered mail, return receipt requested, or by personal service, within sixty days after completing the delivery of transportation fuel and record in the office of the county clerk and recorder of the county where the retailer or other commercial user is located, a statement containing a just and true account of the amount due to the distributor, after allowing all just credits and offsets, and containing a correct description of the taxes paid for the delivery of transportation fuel to the retailer or other commercial user and an affidavit of service or mailing of the statement. Any immaterial error or mistake in the account or description of the taxes paid does not invalidate the lien. The statement required by this section must include the name of the distributor, the name of the retailer or other commercial user, and the physical address of the retailer or other commercial user in the county where the retailer or other commercial user is located. The statement must also include the name and physical address of any other person, if any, against whose property the lien is filed and a description of the property to be charged with the lien.
Added by 2016 Ch. 357,§ 1, eff. 8/10/2016.
L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.7 - TRANSPORTATION FUEL DISTRIBUTORS' TAX LIENS (§§ 38-24.7-101 — 38-24.7-107) › Section 38-24.7-104 - Priority

The lien for taxes for the delivery of transportation fuel specified in section
38-24.7-102
is not prior to and does not take precedence over any mortgage, encumbrance, security interest, or other valid lien upon the assets and property of the retailer or other commercial user, including the stock in trade, business fixtures, and equipment owned or used by the retailer or other commercial user in the conduct of the retailer's or other commercial user's business if the other mortgage, encumbrance, security interest, or valid lien attached or was filed prior to the filing of a lien under this article.
Added by 2016 Ch. 357,§ 1, eff. 8/10/2016.
L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.7 - TRANSPORTATION FUEL DISTRIBUTORS' TAX LIENS (§§ 38-24.7-101 — 38-24.7-107) › Section 38-24.7-105 - Parties

Any person interested in the matter in controversy or the property to be charged with the lien or having a lien on the property charged may be made a party to an action for the foreclosure of the lien.
Added by 2016 Ch. 357,§ 1, eff. 8/10/2016.
L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.7 - TRANSPORTATION FUEL DISTRIBUTORS' TAX LIENS (§§ 38-24.7-101 — 38-24.7-107) › Section 38-24.7-106 - Limitations of actions

Any action for the foreclosure and enforcement of a lien authorized in section
38-24.7-102
must be commenced, and a notice of commencement of action filed in the same locations as the lien statements, within twenty-four months after the filing of the lien and must be filed in the district court for the county in which the lien authorized in section
38-24.7-102
is filed. The failure to file such an action and notice on a timely basis renders the lien null and void.
Added by 2016 Ch. 357,§ 1, eff. 8/10/2016.
L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 24.7 - TRANSPORTATION FUEL DISTRIBUTORS' TAX LIENS (§§ 38-24.7-101 — 38-24.7-107) › Section 38-24.7-107 - Acknowledgment of satisfaction of lien - penalty

Whenever the indebtedness giving rise to a lien under this article is paid and satisfied, the lienor has the duty to acknowledge satisfaction of the indebtedness and to discharge the lien of record. If any lienor fails to acknowledge satisfaction and discharge of the lien within thirty days after being requested to do so by a person having a property interest in the assets and property of the retailer or other commercial user, including the stock in trade, business fixtures, and equipment owned or used by the retailer or other commercial user in the conduct of the retailer's or other commercial user's business, the lienor is liable to any person injured in the amount of the injury and the costs of the action.
Added by 2016 Ch. 357,§ 1, eff. 8/10/2016.
L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1487, § 1, effective August 10.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-101 - Short title

This article shall be known and may be cited as the "Uniform Federal Lien Registration Act".
L. 69: R&RE, p. 694, § 1. C.R.S. 1963: § 86-6-1. L. 88: Entire section amended, p. 1255, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-101.5 - Scope

This article applies only to federal tax liens and to other federal liens notices of which under any act of congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens.
L. 88: Entire section added, p. 1255, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-102 - Federal liens - places of filing

(1)
(a)
Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with this article.
(b)
Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be recorded in the office of the county clerk and recorder of the county in which the real property subject to the liens is situated.
(2)
Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(a)
If the person against whose interest the lien applies is a corporation, partnership, or limited liability company whose chief executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the secretary of state;
(b)
If the person against whose interest the lien applies is a trust that is not covered by paragraph (a) of this subsection (2), in the office of the secretary of state;
(c)
If the person against whose interest the lien applies is the estate of a decedent, in the office of the secretary of state;
(d)
In all other cases, where the person against whose interest the lien applies has his, her, or its principal residence in this state at the time of recording of the notice of lien, the notice of lien shall be recorded in the office of the secretary of state.
(2.5)
(Deleted by amendment, L. 2001, p. 1431, § 11, effective July 1, 2001.)
L. 69: R&RE, p. 694, § 1. C.R.S. 1963: § 86-6-2. L. 88: Entire section amended, p. 1255, § 3, effective July 1. L. 99: (2) amended and (2.5) added, p. 752, § 23, effective 1/1/2000. L. 2001: (2) and (2.5) amended, p. 1431, § 11, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-103 - Execution of notices and certificates

Certification of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or his delegate, or by any official or entity of the United States responsible for the filing or certifying of notice of any other lien, entitles them to be filed, and no other attestation, certification, or acknowledgment is necessary.
L. 69: R&RE, p. 694, § 1. C.R.S. 1963: § 86-6-3. L. 88: Entire section amended, p. 1256, § 4, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-105 - [Effective Until 7/1/2025] Fees

(1)
(a)
A fee shall be charged for filing or recording and indexing each notice of lien or certificate or notice affecting the lien:
(I)
For a lien on real estate;
(II)
For a lien on tangible and intangible personal property;
(III)
For a certificate of discharge or subordination;
(IV)
For all other notices, including a certificate of release or nonattachment.
(b)
The fee charged by a county clerk and recorder for filing and indexing each notice of lien or certificate or notice affecting the lien shall be five dollars.
(c)
When the filing officer is the secretary of state, the fees required by this subsection (1) shall be determined and collected pursuant to section
24-21-104 (3)
, C.R.S.
(2)
The filing officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by them.
L. 69: R&RE, p. 695, § 1. C.R.S. 1963: § 86-6-5. L. 83: (1) R&RE, p. 1230, § 18, effective July 1; (1) amended, p. 880, § 18, effective July 1. L. 88: IP(1)(a), (1)(a)(I), (1)(a)(II), and (2) amended, p. 1257, § 6, effective July 1. L. 91: (1)(b) amended, p. 709, § 6, effective July 1. L. 93: (1)(b) amended, p. 439, § 6, effective July 1. L. 99: (1)(c) amended, p. 754, § 25, effective 1/1/2000. L. 2001: (1)(c) and (2) amended, p. 1432, § 13, effective July 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-105 - [Effective 7/1/2025] Fees

(1)
(a)
A fee shall be charged for filing or recording and indexing each notice of lien or certificate or notice affecting the lien:
(I)
For a lien on real estate;
(II)
For a lien on tangible and intangible personal property;
(III)
For a certificate of discharge or subordination;
(IV)
For all other notices, including a certificate of release or nonattachment.
(b)
The fee charged by a county clerk and recorder for filing and indexing each notice of lien or certificate or notice affecting the lien is the fee specified in section 30-1-103 (1).
(c)
When the filing officer is the secretary of state, the fees required by this subsection (1) shall be determined and collected pursuant to section
24-21-104 (3)
, C.R.S.
(2)
The filing officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by them.
Amended by 2024 Ch. 394,§ 4, eff. 7/1/2025, app. to documents filed or recorded on or after 7/1/2025.
L. 69: R&RE, p. 695, § 1. C.R.S. 1963: § 86-6-5. L. 83: (1) R&RE, p. 1230, § 18, effective July 1; (1) amended, p. 880, § 18, effective July 1. L. 88: IP(1)(a), (1)(a)(I), (1)(a)(II), and (2) amended, p. 1257, § 6, effective July 1. L. 91: (1)(b) amended, p. 709, § 6, effective July 1. L. 93: (1)(b) amended, p. 439, § 6, effective July 1. L. 99: (1)(c) amended, p. 754, § 25, effective 1/1/2000. L. 2001: (1)(c) and (2) amended, p. 1432, § 13, effective July 1.
2024 Ch. 394, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-106 - Lien not valid until notice filed

Prior to the time of the filing of a notice of lien in the office of the secretary of state or the county clerk and recorder, as the case may be, the lien shall not be valid as against any mortgagee, purchaser, or judgment creditor.
L. 69: R&RE, p. 695, § 1. C.R.S. 1963: § 86-6-6. L. 99: Entire section amended, p. 754, § 26, effective 1/1/2000. L. 2001: Entire section amended, p. 1432, § 14, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25 - UNIFORM FEDERAL LIEN REGISTRATION ACT (§§ 38-25-101 — 38-25-107) › Section 38-25-107 - Uniformity of interpretation

This article shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this article among states enacting it.
L. 69: R&RE, p. 695, § 1. C.R.S. 1963: § 86-6-7. L. 88: Entire section amended, p. 1258, § 7, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25.5 - STATE AND LOCAL TAX LIENS (§§ 38-25.5-101 — 38-25.5-105) › Section 38-25.5-101 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Authorized person" means:
(a)
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
(b)
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.
(2)
"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.
(3)
"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.
(4)
"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.
(5)
"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.
(6)
"Tax liability" means the liability of a taxpayer for a tax.
(7)
"Tax lien" means a lien imposed by state or local law to secure the payment of a tax liability.
(8)
"Transferee" means a person to whom assets are transferred, as provided in section
38-25.5-102 (3)
.
(9)
"Transferor" means a person who transfers assets, as provided in section
38-25.5-102 (3)
.
(10)
"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.
L. 90: Entire article added, p. 1640, § 1, effective 1/1/1991. L. 97: (1) amended, p. 986, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25.5 - STATE AND LOCAL TAX LIENS (§§ 38-25.5-101 — 38-25.5-105) › Section 38-25.5-103 - Copies of returns and filings - summary statement - fees

(1)
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.
(2)
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.
(3)
(a)
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.
(b)
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.
(4)
This section shall not apply to general taxes for real property as governed by articles
1
to
14
of title
39
, C.R.S.
L. 90: Entire article added, p. 1643, § 1, effective 1/1/1991. L. 98: (3) amended, p. 1346, § 80, effective June 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25.5 - STATE AND LOCAL TAX LIENS (§§ 38-25.5-101 — 38-25.5-105) › Section 38-25.5-103.5 - Notification requirements - tax delinquency notification fund - creation - immunity

(1)
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:
(a)
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;
(b)
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;
(c)
The level, type, or degree of delinquency subject to the disclosure provided by this section;
(d)
Any other information needed for the implementation of this section.
(2)
The level, type, or degree of delinquency subject to the disclosure provided by this section shall be set by the department of revenue.
(3)
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.
L. 97: Entire section added, p. 987, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25.5 - STATE AND LOCAL TAX LIENS (§§ 38-25.5-101 — 38-25.5-105) › Section 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.
L. 90: Entire article added, p. 1643, § 1, effective 1/1/1991.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 25.5 - STATE AND LOCAL TAX LIENS (§§ 38-25.5-101 — 38-25.5-105) › Section 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.
Amended by 2015 Ch. 322, § 10, eff. 6/5/2015 and applicable to fiscal years beginning on or after 7/1/2014.
L. 90: Entire article added, p. 1643, § 1, effective 1/1/1991. 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.
Section 11 of chapter 322 (HB 15-1261), Session Laws of Colorado 2015, provides that changes to this section by the act apply to fiscal years beginning on or after July 1, 2014.
2023 Colorado Revised Statutes › Title 38 - PROPERTY - REAL AND PERSONAL (§§ 38-1-101 — 38-53-110) › LIENS (§§ 38-20-101 — 38-27.5-108) › Article 26 - CONTRACTOR'S BONDS AND LIEN ON FUNDS (§§ 38-26-101 — 38-26-110) › Section 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.
L. 23: p. 480, § 1. CSA: C. 39, § 5. CRS 53: § 86-7-5. C.R.S. 1963: § 86-7-5.