About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

2023 Op. Colo. Att'y Gen. 1 (2023)

handle is hein.sag/sagco2023 and id is 1 raw text is: 
PHIL WEISER
Attorney General
NATALIE HANLON LEH
Chief Deputy Attorney General
SHANNON STEVENSON
Solicitor General
TANJA WHEELER
Associate Chief Deputy Attorney
General


          T1876

STATE OF COLORADO
  DEPARTMENT OF LAW


RALPH L. CARR
COLORADO JUDICIAL CENTER
1300 Broadway, 10th Floor
Denver, Colorado 80203
Phone (720) 508-6000

Office of the Attorney General


                 FORMAL                     )
                 OPINION                    )              No. 23-01
                                            )
                    OF                      )
                                            )             July 27, 2023
             PHILIP J. WEISER               )
             Attorney General               )


      Philip J. Weiser, Attorney General of the State of Colorado, as chief legal
representative for the State, issues this Formal Opinion sua sponte pursuant to his
authority under § 24-31-101(1)(a), (d), C.R.S. (2023).

            QUESTIONS PRESENTED AND SHORT ANSWERS

      Question Presented.
      (1) Are Colorado laws governing the process to recover unpaid property taxes
         on real property and mobile homes unconstitutional, in part or in full,
         following the recently decided U.S. Supreme Court decision, Tyler v.
         Hennepin County, 143 S. Ct. 1369 (2023)?

      Short Answer.
      (1) Yes, in part. Under Colorado law, in rare circumstances, a taxpayer may
         lose all rights to their real property or mobile home as a result of unpaid
         property tax and have no right to receive any compensation if the value of
         the property or mobile home exceeds the amount of the tax debt. In those
         rare circumstances, following Tyler, Colorado's statutory process for both
         real property and mobile homes may be found to result in deprivations of
         property that constitute an unconstitutional taking in violation of the
         Fifth Amendment Takings Clause of the U.S. Constitution.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most