Colorado Statutes
§ 39-3-131 — Entire property becomes tax-exempt
Colorado § 39-3-131
This text of Colorado § 39-3-131 (Entire property becomes tax-exempt) 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. § 39-3-131 (2026).
Text
Whenever any property
which was previously taxable becomes exempt from the levy and collection of
property tax, the treasurer shall accept payment of property taxes levied on such
property for the current taxable year. The amount of such property taxes shall be
calculated on the basis of the property tax levy on such property in the preceding
taxable year and prorated to the date upon which title to such property was
conveyed.
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Legislative History
Source: L. 89: Entire article R&RE, p. 1479, � 1, effective April 23.
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 § 39-3-131, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-3-131.