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Colo. Rev. Stat. § 39-7-108

Collection

Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective

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Colo. Rev. Stat. § 39-7-108, Collection, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318494
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Beginning January 1, 1980, when taxes on oil and gas leaseholds and lands are due, such taxes shall be a debt due from the owner or the unit operator as the case may be and shall be recoverable by the treasurer by direct action in debt; except that such taxes treated as debt due from a fractional interest owner shall not exceed the amount of taxes for which the fractional owner is liable, as provided in section 39-10-106. The treasurer may also collect such debt as if the property were personal property.