Statutes, codes, and regulations
Colorado Revised Statutes
Title 39 - TaxationPROPERTY TAXDEFERRALS
Article 3.5 - Tax Deferral for the Elderly and Military Personnel
Section 39-3.5-105.7 - Prior deferrals to be treated as loans

Colo. Rev. Stat. § 39-3.5-105.7

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Current through 11/5/2024 election
Section 39-3.5-105.7 - Prior deferrals to be treated as loans

All deferred real property tax paid by the state treasurer to a county treasurer prior to July 1, 2002, shall be reclassified as an investment in a loan to a taxpayer that was disbursed to a county treasurer on behalf of the taxpayer, and all provisions of this article shall apply to the loan.

C.R.S. § 39-3.5-105.7

L. 2002: Entire section added, p. 637, § 1, effective July 1.