Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-1-107 (2026)

Tax liens

✓ current as of July 2026
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(1) The lien of general taxes for the current year, including taxes levied pursuant to section 39-5-132, shall attach to all taxable property, real and personal, at 12 noon on the assessment date.

(2) Taxes levied on real and personal property, together with any delinquent interest, advertising costs, and fees prescribed by law with respect to any such taxes as may have become delinquent, shall be a perpetual lien thereon, and such lien shall have priority over all other liens until such taxes, delinquent interest, advertising costs, and fees shall have been paid in full.

(3) Repealed.

(4) The property tax on a possessory interest in real or personal property that is exempt from taxation under this article shall be assessed to the holder of the possessory interest and collected in the same manner as property taxes assessed to owners of real or personal property; except that such property tax shall not become a lien against the property. When due, the property tax shall be a debt due from the holder of the possessory interest to the board of county commissioners for the county in which such property is located or to such other body as is authorized by law to levy property taxes, and shall be recoverable by such board or body by direct action in debt on behalf of each governmental entity for which a property tax levy has been made.

Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-7. L. 67: p. 212, § 1. L. 75: (1) amended, p. 1462, § 1, effective January 1, 1976. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 85: (1) amended, p. 1226, § 3, effective January 1, 1986. L. 89: (1) amended, p. 1482, § 5, effective April 23. L. 92: (2) amended, p. 2222, § 1, effective April 9. L. 2002: (4) added, p. 1008, § 3, effective August 7. L. 2016: (1) amended, (SB 16-189), ch. 210, p. 792, § 105, effective June 6.

Cross references: For receipts for taxes paid, see § 39-10-105; for the effect of issuance of certificate of taxes due, see § 39-10-115; for sale of tax liens, see article 11 of this title 39.

Notes of Decisions
Cited in 17 cases (3 in the last 5 years), 1976–2026 · leading case: Rare Air Ltd. v. Prop, 2019 COA 134 (Colo. Ct. App. 2019).
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Rare Air Ltd. v. Prop, 2019 COA 134 (Colo. Ct. App. 2019). · cites it 2× “3d at 1275 ; see also § 39-1-107(4), C.R.S. 2018 (property tax on possessory interest assessed and collected in the same manner as property taxes assessed to owners of real or personal property).”
Cantina Grill, JV v. City & Cnty. of Denver Cnty. Bd. of Equalization Ex Rel. Kennedy, 2015 CO 15 (Colo. 2015). · cites it 9× “” 6 The General Assembly added subsection (4) to section 39-1-107 after this court reiterated in Vail Associates, 19 P.”
Bd. of Cnty. Commissioners v. City & Cnty. of Broomfield, 62 P.3d 1086 (Colo. Ct. App. 2002). · cites it 7× “Similarly, Jefferson County’s reliance on § 39-1-107, which creates a lien for general taxes on the date of assessment, is misplaced.”
Sant v. Stephens, 753 P.2d 752 (Colo. 1988). · cites it 4× “This utility lien is not a "statutory lien of taxes," such as liens for property taxes, created pursuant to section 39-1-107, 16B C.R.S. (1982 & 1987 Supp.”
Cottonwood Hill, Inc. v. Ansay, 782 P.2d 1207 (Colo. Ct. App. 1989). · cites it 4× “16A); § 39-1-107(2), C.R.S. (1982 Repl.Vol. 16B).”
Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024). · cites it 2× “¶ 17 The county treasurer must notify delinquent owners of any delinquent amount and inform them that the tax lien will be sold at a public auction if the delinquent amount is not paid by a date certain. § 39-11-101, C.R.S. 2024. “Each tax lien shall be sold for an entire piece…”
Moorehead v. John Deere Indus. Equip. Co., 572 P.2d 1207 (Colo. 1977). · cites it 6× “Section 39-1-107(2), C.R.S. 1973. 1 If personal property taxes are not paid, the county treasurer is empowered to distrain, seize, and sell the subject property.”
A.C. Fin., Inc. v. Salt Lake Cnty., 948 P.2d 771 (Utah 1997). “Colorado’s code provides: Taxes levied on real and personal property, together with any delinquent interest, advertising costs, and fees prescribed by law with respect to any such taxes as may have become delinquent, shall be a perpetual lien thereon, and such lien shall have…”
Israel v. Rifle Econolodge Jt. Venture, 793 P.2d 658 (Colo. Ct. App. 1990). · cites it 3× “If, as here, the delinquent real property taxes are not paid when due, and after the required statutory notice and publication, the county treasurer is authorized to sell the tax lien to the “persons who pay therefor the taxes, penalty interest, and costs then due” or an amount…”
City & Cty. of Denver v. Bd. of Dir. of Castlewood, 549 P.2d 1090 (Colo. Ct. App. 1976). · cites it 2× “1973, the official assessment date for the 1974 taxes was January 1, 1974, and by § 39-1-107, C.R.S. 1973, a lien for such taxes attached to all taxable property in the district on that date.”
Weinstein v. Park Funding Corp., 879 P.2d 462 (Colo. Ct. App. 1994). · cites it 2× “” The record also shows that both parties were represented by counsel during the negotiations regarding the lien recourse provision.”
Town of Avon v. Weststar Bank, 151 P.3d 631 (Colo. Ct. App. 2006). · cites it 3× “11 in delinquent personal property taxes and asserted a priority lien pursuant to § 39-1-107(2), C.R.S.2005. The bank asserted a claim for $176,036.”
Show all 17 citing cases →
— Colo. Rev. Stat. § 39-1-107(1) — 1 case
Bd. of Cnty. Commissioners v. City & Cnty. of Broomfield, 62 P.3d 1086 (Colo. Ct. App. 2002). “Similarly, Jefferson County’s reliance on § 39-1-107, which creates a lien for general taxes on the date of assessment, is misplaced.”
— Colo. Rev. Stat. § 39-1-107(2) — 10 cases
Bd. of Cnty. Commissioners v. City & Cnty. of Broomfield, 62 P.3d 1086 (Colo. Ct. App. 2002). “Similarly, Jefferson County’s reliance on § 39-1-107, which creates a lien for general taxes on the date of assessment, is misplaced.”
Cottonwood Hill, Inc. v. Ansay, 782 P.2d 1207 (Colo. Ct. App. 1989). “16A); § 39-1-107(2), C.R.S. (1982 Repl.Vol. 16B).”
Moorehead v. John Deere Indus. Equip. Co., 572 P.2d 1207 (Colo. 1977). “Section 39-1-107(2), C.R.S. 1973. 1 If personal property taxes are not paid, the county treasurer is empowered to distrain, seize, and sell the subject property.”
A.C. Fin., Inc. v. Salt Lake Cnty., 948 P.2d 771 (Utah 1997). “Colorado’s code provides: Taxes levied on real and personal property, together with any delinquent interest, advertising costs, and fees prescribed by law with respect to any such taxes as may have become delinquent, shall be a perpetual lien thereon, and such lien shall have…”
Israel v. Rifle Econolodge Jt. Venture, 793 P.2d 658 (Colo. Ct. App. 1990). “If, as here, the delinquent real property taxes are not paid when due, and after the required statutory notice and publication, the county treasurer is authorized to sell the tax lien to the “persons who pay therefor the taxes, penalty interest, and costs then due” or an amount…”
— Colo. Rev. Stat. § 39-1-107(4) — 2 cases
Rare Air Ltd. v. Prop, 2019 COA 134 (Colo. Ct. App. 2019). “3d at 1275 ; see also § 39-1-107(4), C.R.S. 2018 (property tax on possessory interest assessed and collected in the same manner as property taxes assessed to owners of real or personal property).”
Cantina Grill, JV v. City & Cnty. of Denver Cnty. Bd. of Equalization Ex Rel. Kennedy, 2015 CO 15 (Colo. 2015). “” 6 The General Assembly added subsection (4) to section 39-1-107 after this court reiterated in Vail Associates, 19 P.”
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