Colorado Code § 39-20-105

Certificate of discharge to part of property
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If any property, real or
personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado,
the executive director of the department of revenue may issue a certificate of discharge of any
part of the property subject to the lien if there is paid over to the executive director, in part
satisfaction of the liability in respect to such tax, an amount determined by the executive
director, which shall not be less than the value, as determined by him, of the interest of the state
of Colorado in the part to be so discharged.

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