Colorado Statutes
§ 39-3-133 — Payment of property taxes extinguishes lien
Payment to the
treasurer of prorated property taxes for the current taxable year, as provided for in
sections 39-3-131 and 39-3-132, together with payment of any other unpaid
property taxes, delinquent interest, or charges thereon, shall extinguish the lien for
property taxes on such property, or a portion thereof; however, if only a portion of
any parcel, tract, or lot of real property becomes exempt from the levy and
collection of property tax and no property taxes are collected at that time, the lien
of property taxes levied or to be levied shall attach to the remaining portion of such
real property.
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Legislative History
Source: L. 89: Entire article R&RE, p. 1479, � 1, effective April 23. L. 92: Entire
section amended, p. 2223, � 4, effective April 9.
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