C.R.S. Section 39-20-106
How values determined


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: Section 39-20-106 — How values determined, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed May 26, 2025).

Current through Fall 2025

§ 39-20-106. How values determined's source at colorado​.gov