Colorado Code § 39-3-134

Condemnation by tax-exempt agency - duties of treasurer
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In all cases
where an entire property, or a portion of any parcel, tract, or lot of real property, is likely to
become exempt from the levy and collection of property tax through exercise of the power of
eminent domain, the treasurer shall be joined as a party respondent in any such eminent domain
action, and, upon joinder and notice of the proceedings, the treasurer shall assert a claim for the
amount of any prorated property taxes for the current taxable year on such property, and all other
unpaid property taxes, delinquent interest, or charges thereon, with the clerk of the court in
which the proceedings are filed. Upon institution of any such proceedings, the lien of property
taxes levied and to be levied shall be transferred from the real property acquired or sought to be
acquired to any money awarded or to be awarded for the taking of such real property. Nothing in
this section shall require any treasurer to file a claim in any such proceedings involving
acquisition of only a portion of any real property if the treasurer is satisfied that there is
sufficient taxable real property remaining after the taking of such portion to satisfy any lien for
the amount of property taxes payable on such portion taken.

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