{"data":{"id":"us-co/c.r.s.-39-20-106","jurisdiction":"us-co","citation":"C.R.S. § 39-20-106","heading":"How values determined.","body":"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.","path":["Title 39 - Taxation","Article 20 - Enforcement of Tax Liens"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"02bc244bf784f2cff88366d5e8c03c3f37d5656e52959c16172c0bdad86d4f4d","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-20-105","next":"us-co/c.r.s.-39-20-107"},"notice":"GroundRules: Original legal text. Not legal advice."}