§ 53-10 — Status of unpaid tax in bankruptcy
Denver Revised Municipal Code (Supp. No. 147, Update 3: codified through Ordinance No. 0852-26, enacted July 13, 2026) · Denver Revised Municipal Code § 53-10
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Sec. 53-10. - Status of unpaid tax in bankruptcy.
In the event that any taxpayer subject to the tax imposed by articles II through VIII of this chapter shall be in bankruptcy or debtorship, all taxes, penalties, and interest imposed by this chapter, which accrued prior to the filing of the bankruptcy, shall remain a prior and preferred claim and lien against all real property, goods, furniture and fixtures, tools and equipment used by the taxpayer in conducting the business. Similarly, all taxes, penalties, and interest imposed by articles II through VIII of this chapter which accrue after the filing of the bankruptcy shall remain a prior and preferred claim and lien against all real property, goods, furniture and fixtures, tools and equipment used by the taxpayer in conducting its business, during the course of the bankruptcy, except as otherwise provided by preemptive federal law. To the extent any of the manager's authority to pursue collection of taxes, penalty, or interest imposed by this chapter is stayed or otherwise impacted by preemptive federal law, the manager is authorized to use procedural and substantive federal remedies to facilitate collection of the tax, penalty, or interest.
(Ord. No. 1305, § 1, 12-7-20)