Colorado Statutes
§ 39-1-108 — Payment of taxes - grantor and grantee
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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Legislative History
Source: L. 64: R&RE, p. 677, � 1. C.R.S. 1963: � 137-1-8. L. 2020: Entire
section amended, (HB 20-1077), ch. 80, p. 324, � 6, effective September 14.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes