To be valid against a purchaser of personal property in Larimer County, where must a notice of tax delinquency be filed?

To be valid against a purchaser of personal property in Larimer County, where must a notice of tax delinquency be filed?

• A. County Recorder of Larimer County
• B. Secretary of State, Denver
• C. County Recorder of Douglas County
• D. City Clerk, Loveland

Answer: (A)

The main idea is that the lien and any notice of tax delinquency must be made part of the public record where the property is located. In Colorado, recording a notice of tax delinquency with the county recorder creates enforceable notice to anyone who later acquires the property, including a buyer, so the lien can follow the property. In Larimer County, that means filing with the County Recorder of Larimer County. This office handles recording liens and notices that affect the title or ownership of property, ensuring the notice is legally effective against a purchaser. Filing with the Secretary of State is a state-level function and doesn’t provide the required local notice. Filing in another county would not affect property in Larimer County. A city clerk in Loveland isn’t the appropriate office for recording tax delinquency notices either—the proper venue is the county recorder where the property sits.

The main idea is that the lien and any notice of tax delinquency must be made part of the public record where the property is located. In Colorado, recording a notice of tax delinquency with the county recorder creates enforceable notice to anyone who later acquires the property, including a buyer, so the lien can follow the property.

In Larimer County, that means filing with the County Recorder of Larimer County. This office handles recording liens and notices that affect the title or ownership of property, ensuring the notice is legally effective against a purchaser.

Filing with the Secretary of State is a state-level function and doesn’t provide the required local notice. Filing in another county would not affect property in Larimer County. A city clerk in Loveland isn’t the appropriate office for recording tax delinquency notices either—the proper venue is the county recorder where the property sits.