Colorado Statutes
§ 39-12-112 — Allowance for erroneous assessments
Colorado § 39-12-112
This text of Colorado § 39-12-112 (Allowance for erroneous assessments) 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. § 39-12-112 (2026).
Text
The state treasurer shall
allow each treasurer to take credit for the amount of state tax that may have been
refunded to the taxpayer as double or erroneous assessments or refunded to the
purchaser of a tax lien on real estate which lien was erroneously sold.
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Legislative History
Source: L. 64: R&RE, p. 747, � 1. C.R.S. 1963: � 137-12-12. L. 85: Entire section
amended, p. 1250, � 40, effective July 1.
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-12-112, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-12-112.