Colorado § 39-1-108 Payment of taxes - grantor and grantee

Colorado Statutes

§ 39-1-108 — Payment of taxes - grantor and grantee

Colorado § 39-1-108

Title 39Taxation

Art.General Provisions

This text of Colorado § 39-1-108 (Payment of taxes - grantor and grantee) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-1-108 (2026).

Text

As between the grantor
and grantee of property other than property described in section 39-5-104.5, when
the instrument of conveyance does not contain an express agreement as to which
party shall pay the taxes that may be levied on the property conveyed in the year in
which conveyed, if such conveyance is made after the thirty-first day of December
and before the first day of July next following, the grantee shall pay such taxes; but
if the conveyance is made after the thirtieth day of June and before the first day of
January next following, the grantor shall pay such taxes.

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As between the grantor
and grantee of property other than property described in section 39-5-104.5, when
the instrument of conveyance does not contain an express agreement as to which
party shall pay the taxes that may be levied on the property conveyed in the year in
which conveyed, if such conveyance is made after the thirty-first day of December
and before the first day of July next following, the grantee shall pay such taxes; but
if the conveyance is made after the thirtieth day of June and before the first day of
January next following, the grantor shall pay such taxes.