Colorado Statutes
§ 39-3.5-105.7 — Prior deferrals to be treated as loans
Colorado § 39-3.5-105.7
This text of Colorado § 39-3.5-105.7 (Prior deferrals to be treated as loans) 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. § 39-3.5-105.7 (2026).
Text
All deferred real
property tax paid by the state treasurer to a county treasurer prior to July 1, 2002,
shall be reclassified as an investment in a loan to a taxpayer that was disbursed to
a county treasurer on behalf of the taxpayer, and all provisions of this article shall
apply to the loan.
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Legislative History
Source: L. 2002: Entire section added, p. 637, � 1, 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 § 39-3.5-105.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-3.5-105.7.