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When necessary, business property may be seized under a distraint warrant issued by the manager of finance and sold at auction to. If any person, firm, or corporation liable for the payment of any tax covered by this article has repeatedly failed, neglected, or refused to pay. Taxpayers facing a distraint warrant in colorado have several avenues to challenge or mitigate its effects. A colorado distraint warrant is part of the property tax collection mechanism in colorado.
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