No later than May 1, 2013, and no later than May 1 of each year thereafter in which an assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a) that is not included with the tax bill, each assessor shall mail to each residential real property address in the assessor's county notice of the exemption allowed by section 39-3-203 (1). As soon as practicable after January 1, 2014, and as soon as practicable after January 1 of each year thereafter, each county treasurer shall, at the treasurer's discretion, mail or electronically send to each person whose name appears on the tax list and warrant as an owner of residential real property notice of the exemption allowed by section 39-3-203 (1). The treasurer must mail or electronically send the notice in each year on or before the date on which the treasurer mails the property tax statement for the previous property tax year pursuant to section 39-10-103. No later than May 1, 2008, and no later than each May 1 thereafter, each assessor also shall mail to each residential property address in the assessor's county notice of the exemption allowed by section 39-3-203 (1.5). No later than May 1, 2007, the division shall mail to the residential property address of each person residing in the state who the division believes is a qualifying veteran with a disability notice of the exemption allowed by section 39-3-203 (1.5) for the 2007 property tax year. However, the sending of notice to a person by the division does not constitute a determination that the person sent notice is entitled to an exemption. The notice must be in a form prescribed by the administrator, who shall consult with the division before prescribing the form of the notice of the exemption allowed by section 39-3-203 (1.5), and must include a statement of the eligibility criteria for the exemptions, instructions for obtaining an exemption application, and, for applications for exemptions for property tax years commencing on or after January 1, 2024, instructions for obtaining proof of qualifying veteran with a disability status. To reduce mailing costs, an assessor may coordinate with the treasurer of the same county to include notice with the tax statement for the previous property tax year mailed pursuant to section 39-10-103 or may include notice with the notice of valuation mailed pursuant to section 39-5-121 (1)(a).
Source: L. 2001: Entire part added, p. 464, � 1, effective April 25. L. 2007: Entire section amended, p. 478, � 4, effective April 15. L. 2013: Entire section amended, (HB 13-1145), ch. 98, p. 314, � 1, effective April 4. L. 2023: Entire section amended, (SB 23-036), ch. 345, p. 2069, � 4, effective June 5; entire section amended, (HB 23-1052), ch. 131, p. 500, � 6, effective January 1, 2025.
Editor's note: This section was amended in HB 23-1052, effective January 1, 2025. However, those amendments were superseded by the amendments to this section by SB 23-036, effective June 5, 2023.
Cross references: For the legislative declaration in HB 23-1052, see section 1 of chapter 131, Session Laws of Colorado 2023.
39-3-205. Exemption applications - penalty for providing false information - confidentiality. (1) (a) To claim the exemption allowed by section 39-3-203 (1), an individual shall file with the assessor a completed exemption application no later than July 15 of the first property tax year for which the exemption is claimed. An application returned by mail shall be deemed filed on the date it is postmarked.
(b) To claim the exemption allowed by section 39-3-203 (1.5), an individual shall file with the assessor a completed exemption application and proof of qualifying veteran with a disability status no later than July 1 of the first property tax year for which the exemption is claimed. An application returned by mail shall be deemed filed on the date it is postmarked. An individual who filed an exemption application with the division rather than with the assessor as was required before this subsection (1)(b) was amended by Senate Bill 23-036, enacted in 2023, and who qualified for and received an exemption for a property tax year commencing before January 1, 2024, retains the exemption and is not required to submit a new application or proof of qualifying veteran with a disability status to the assessor.
(2) (a) An exemption application shall be a form prescribed by the administrator, who shall consult with the division before prescribing the form of the application for the exemption allowed by section 39-3-203 (1.5), and shall require an applicant to provide the following information:
(I) The applicant's name, mailing address, date of birth, and social security number;
(II) The address and schedule or parcel number of the residential real property for which an exemption is claimed;
(III) The name and social security number of each individual who occupies as his or her primary residence the residential real property for which an exemption is claimed;
(IV) If a trust is the owner of record of the residential real property for which an exemption is claimed, the names of the maker of the trust, the trustee, and the beneficiaries of the trust;
(V) If a corporate partnership or other legal entity is the owner of record of the residential real property for which an exemption is claimed, the names of the principals of the corporate partnership or other legal entity;
(VI) An affirmation, in a form prescribed by the administrator, that the applicant believes, under penalty of perjury in the second degree, as defined in section 18-8-503, C.R.S., that all information provided by the applicant is correct; and
(VII) Any other information that the administrator may reasonably require as necessary for the proper and efficient administration of the exemption.
(b) The exemption application shall also contain a statement that an applicant, or in the case of residential real property for which the owner of record is a trust, the trustee, has a legal obligation to inform the assessor within sixty days of any change in the ownership or occupancy of residential real property for which an exemption has been applied for or allowed that would prevent an exemption from being allowed for the property.
(c) For the exemption allowed by section 39-3-203 (1.5), the exemption application must include proof of qualifying veteran with a disability status.
(2.5) Repealed.
(3) (a) In addition to any penalties prescribed by law for perjury in the second degree, an applicant who knowingly provides false information on an exemption application or files more than one exemption application in any property tax year:
(I) Shall not be entitled to an exemption;
(II) Shall be required to pay, to the treasurer of any county in which an exemption was improperly allowed due to the provision by the applicant of false information or the filing by the applicant of more than one exemption application, an amount equal to the amount of property taxes not paid as a result of the exemption being improperly allowed; and
(III) Shall, upon conviction of perjury, be required to pay to the treasurer of any county in which an invalid exemption application was filed an additional amount equal to twice the amount of the property taxes that would not have had to be paid had the exemption application been valid plus interest. Interest shall be calculated at the annual rate calculated pursuant to section 39-21-110.5 (2) and (3) from the date the invalid exemption application was filed until the date the applicant makes the payment required by this subparagraph (III).
(b) If an applicant or a trustee fails to inform the assessor within sixty days of any change in the ownership or occupancy of residential real property for which an exemption has been applied for or allowed that would prevent an exemption from being allowed for the property as required by paragraph (b) of subsection (2) of this section:
(I) An exemption shall not be allowed with respect to the residential real property; and
(II) The applicant or trustee shall be required to pay, to the treasurer of any county in which an exemption was improperly allowed due to the applicant's or trustee's failure to immediately inform the assessor of any change in the ownership or occupancy of residential real property, an amount equal to the amount of property taxes not paid as a result of the exemption being improperly allowed plus interest. Interest shall be calculated at the annual rate calculated pursuant to section 39-21-110.5 (2) and (3) from the date on which the change in the ownership or occupancy occurred until the date the applicant makes the payment required by this subparagraph (II).
(c) Any amount required to be paid to a treasurer pursuant to paragraph (a) or (b) of this subsection (3) shall be deemed part of the lien of general taxes imposed on the person required to pay the amount and shall have the priority specified in section 39-1-107 (2).
(4) (a) Completed exemption applications shall be kept confidential; except that:
(I) (A) An assessor may release statistical compilations or informational summaries of any information contained in exemption applications and shall provide a copy of an exemption application to the applicant who returned the application, the treasurer of the same county as the assessor, the administrator, the state treasurer, or the state auditor upon request or as otherwise required by this part 2.
(B) An assessor may introduce a copy of an exemption application as evidence in any administrative hearing or legal proceeding in which the accuracy or veracity of the exemption application is at issue so long as neither the applicant's social security number nor any other social security number set forth in the application are divulged.
(II) A treasurer, the administrator, the state treasurer, or the state auditor shall keep confidential each individual exemption application that it may receive from an assessor but may release statistical compilations or informational summaries of any information contained in exemption applications and may introduce a copy of an exemption application as evidence in any administrative hearing or legal proceeding in which the accuracy or veracity of the exemption application is at issue so long as neither the applicant's social security number nor any other social security number set forth in the application are divulged.
(III) The administrator may share information contained in an exemption application, including any social security number set forth in the application, with the department of revenue to the extent necessary to enable the administrator to verify that the applicant satisfies legal requirements for claiming the exemption.
(b) Notwithstanding the provisions of paragraph (a) of this subsection (4), an assessor, the division, a treasurer, the administrator, the state treasurer, or the state auditor shall not give any other person any listing of individuals who have applied for an exemption or any other information that would enable a person to easily assemble a mailing list of individuals who have applied for an exemption.
Source: L. 2001: Entire part added, p. 464, � 1, effective April 25. L. 2007: (1), IP(2)(a), and (4) amended and (2.5) added, p. 478, � 5, effective April 15. L. 2011: (2.5) amended, (HB 11-1226), ch. 73, p. 201, � 1, effective March 29. L. 2016: (4)(a)(III) added, (HB 16-1175), ch. 332, p. 1344, � 2, effective June 10. L. 2023: (1)(b), (4)(a)(I), and (4)(a)(II) amended, (2)(c) added, and (2.5) repealed, (SB 23-036), ch. 345, p. 2070, � 5, effective January 1, 2024; (2.5) amended, (HB 23-1052), ch. 131, p. 500, � 7, effective January 1, 2025.
Editor's note: Subsection (2.5) was amended in HB 23-1052, effective January 1, 2025. Those amendments were superseded by the repeal of subsection (2.5) in SB 23-036, effective January 1, 2024.
Cross references: For the legislative declaration in HB 23-1052, see section 1 of chapter 131, Session Laws of Colorado 2023.
39-3-206. Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies. (1) (a) Except as otherwise provided in paragraph (a.5) of subsection (2) of this section, an assessor shall only grant the exemption allowed to qualifying seniors under section 39-3-203 (1) to an applicant who has timely returned an exemption application in accordance with section 39-3-205 (1)(a) that establishes that the applicant is entitled to the exemption.
(b) If the information provided on or with an application for the exemption allowed to qualifying seniors under section 39-3-203 (1) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant's right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 1 of the property tax year for which the exemption application was filed.
(1.5) (a) Except as otherwise provided in subsection (2)(a.7) of this section, the assessor shall only accept an application for the exemption allowed to qualifying veterans with a disability under section 39-3-203 (1.5) if the applicant timely returned the exemption application in accordance with section 39-3-205 (1)(b), and an assessor shall only grant the exemption if the applicant submits proof of qualifying veteran with a disability status as required by section 39-3-205 and the exemption application establishes that the applicant meets the other requirements to be entitled to the exemption.
(b) If the information provided on or with an application for the exemption allowed to qualifying veterans with a disability under section 39-3-203 (1.5) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant's right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 1 of the property tax year for which the exemption application was filed.
(2) (a) An applicant whose exemption application has been denied pursuant to subsection (1)(b) or (1.5)(b) of this section may contest the denial by requesting a hearing before the county commissioners sitting as the county board of equalization no later than August 15 of the property tax year for which the exemption application was filed. The hearing shall be held on or after August 1 and no later than September 1 of the property tax year for which the exemption application was filed, and the decision of the county board of equalization is not subject to further administrative appeal by either the applicant or the assessor.
(a.5) An individual who wishes to claim the exemption for qualifying seniors allowed by section 39-3-203 (1), but who has not timely filed an exemption application with the assessor by July 15, may file a late exemption application no later than the August 15 that immediately follows that deadline. The assessor shall accept any such application but may not accept any late application filed after August 15. The assessor shall grant an exemption if an accepted late application establishes that the applicant is entitled to the exemption. A decision of an assessor to disallow the filing of a late application after August 15 or to grant or deny an exemption to an applicant who has filed a late application after July 15 but no later than August 15 is final, and an applicant who is denied late filing or an exemption may not contest the denial.
(a.7) An individual who wishes to claim the exemption for qualifying veterans with a disability allowed by section 39-3-203 (1.5), but who has not timely filed an exemption application, may request that the assessor waive the application deadline and allow the individual to file a late exemption application no later than the August 1 that immediately follows the original application deadline. The assessor may accept an application if, in the assessor's sole discretion, the applicant shows good cause for not timely filing an application. If the assessor accepts a late application, the assessor shall determine whether the application should be granted or denied pursuant to subsection (1.5) of this section and shall mail notice of its determination to the applicant no later than the August 25 that immediately follows the late application deadline. A decision of the assessor to allow or disallow the filing of a late application or of an assessor to grant or deny an exemption to an applicant who has filed a late application is final, and an applicant who is denied late filing or an exemption may not contest the denial.
(b) The county board of equalization may appoint independent referees to conduct hearings requested pursuant to paragraph (a) of this subsection (2) on behalf of the county board and to make findings and submit recommendations to the county board for its final action.
Source: L. 2001: Entire part added, p. 466, � 1, effective April 25. L. 2002: (2) amended, p. 842, � 1, effective August 7. L. 2003: (1)(a) amended and (2)(a.5) added, p. 2479, �� 1, 2, effective June 5. L. 2007: (1), (2)(a), and (2)(a.5) amended and (1.5) and (2)(a.7) added, pp. 480, 481, �� 6, 7, effective April 15. L. 2011: (1.5) and (2)(a.7) amended, (HB 11-1226), ch. 73, p. 202, � 2, effective March 29. L. 2013: (2)(a.5) amended, (HB 13-1145), ch. 98, p. 315, � 2, effective April 4. L. 2016: (1)(b), (1.5)(b), (2)(a), (2)(a.5), and (2)(a.7) amended, (HB 16-1175), ch. 332, p. 1345, � 3, effective January 1, 2017. L. 2023: (1.5), (2)(a), and (2)(a.7) amended, (SB 23-036), ch. 345, p. 2071, � 6, effective January 1, 2024; (1.5), (2)(a), and (2)(a.7) amended, (HB 23-1052), ch. 131, p. 501, � 8, effective January 1, 2025.
Editor's note: Subsections (2)(a) and (2)(a.7) were amended in HB 23-1052, effective January 1, 2025. Those amendments were superseded by the amendments to subsections (2)(a) and (2)(a.7) in SB 23-036, effective January 1, 2024.
Cross references: For the legislative declaration in HB 23-1052, see section 1 of chapter 131, Session Laws of Colorado 2023.
39-3-207. Reporting of exemptions - reimbursement to local governmental entities. (1) No later than October 10, 2002, and no later than each October 10 thereafter through October 10, 2016, and no later than September 10, 2017, and no later than each September 10 thereafter, each assessor shall forward to the administrator a report on the exemptions allowed in his or her county for the current property tax year. The report shall include:
(a) A statement of the total amount of actual value of residential real property within the county that is exempted from taxation;
(b) With respect to each unit of residential real property for which an exemption is allowed:
(I) The legal description of the property;
(II) The schedule or parcel number for the property;
(III) The name and social security number of the applicant who claimed an exemption for the property and each additional person who occupies the property; and
(IV) A statement of the taxable and tax exempt value of the property; and
(c) For reports issued for the 2007 property tax year and for each subsequent property tax year, separate identification, in such form as the administrator may require, of the units of residential real property within the county exempted from taxation under section 39-3-203 (1.5) and of the total amount of actual value of the property so exempted.
(2) (a) (I) The administrator shall examine the reports sent by each assessor pursuant to subsection (1) of this section to ensure that no applicant has claimed an exemption without meeting all legal requirements for claiming the exemption. No later than November 1, 2002, and no later than each November 1 thereafter, if the administrator determines that an applicant has claimed more than one exemption, the administrator shall provide written notice to the applicant that the applicant has claimed more than one exemption and is therefore not entitled to any exemption. No later than November 1, 2016, and no later than each November 1 thereafter, if the administrator determines that the applicant and the applicant's spouse have claimed separate exemptions in violation of section 39-3-203 (5), that the applicant has claimed an exemption for residential real property that the applicant does not own and occupy as the applicant's primary residence as required by section 39-3-203 (1), or that the applicant is otherwise ineligible to claim an exemption, the administrator shall provide written notice to the applicant that the applicant is ineligible for the exemption and specify the reasons for the determination of ineligibility. The notice shall also include a statement specifying the deadline and procedures for protesting the denial of the exemption or exemptions claimed.
(II) An applicant whose claims for exemption are denied by the administrator pursuant to subparagraph (I) of this paragraph (a) may file a written protest with the administrator no later than November 15 of the year in which the exemption or exemptions were denied. If the ground for the denial is that the applicant, or the applicant and the applicant's spouse, claimed multiple exemptions, the sole ground for a protest is that the applicant, or the applicant and the applicant's spouse, filed only one claim for an exemption and the protest shall specify property or properties identified by the administrator in the notice denying exemptions for which no exemption was claimed. The administrator shall request that any appropriate assessor check the assessor's records of exemption applications to determine whether the applicant filed a disputed exemption application and shall decide the protest accordingly. If the ground for the denial is that the applicant is not an owner-occupier of the residential real property for which an exemption is claimed, the sole grounds for a protest are that the applicant actually is an owner-occupier or that the applicant qualifies for an exemption for the property under section 39-3-203 (6). If a protest is denied, the administrator shall mail the applicant a written statement of the basis for the denial and a copy of each exemption application filed with an assessor that the applicant claimed had not been filed.
(b) No later than December 1, 2002, and no later than each December 1 thereafter, and after examining the reports sent by each assessor, denying claims for exemptions, and deciding protests in accordance with subsection (2)(a) of this section, the administrator shall provide written notice to the assessor of each county in which an exemption application has been denied because the applicant filed multiple exemption applications with the identity of the applicant who filed multiple exemption applications and the denial of the exemption. No later than December 1, 2016, and no later than each December 1 thereafter, and after examining the reports sent by each assessor, denying claims for exemptions, and deciding protests in accordance with subsection (2)(a) of this section, the administrator shall also provide written notice to the assessor of each county in which an exemption application has been denied for any other reason with the identity of the applicant and the denial of the exemption, specifying the reason for the denial. No later than January 10, 2017, and no later than each January 10 thereafter; except that, for 2024, no later than January 24, each assessor shall forward to the administrator a partial copy of the tax warrant for the assessor's county that includes only property for which the assessor has granted an exemption. The administrator shall examine the tax warrants to ensure that no additional exemptions have been allowed since the administrator examined the reports previously received from the assessors and that each assessor has removed from the tax warrant all exemptions that the administrator previously denied. No later than January 17, 2017, and no later than each January 17 thereafter; except that, for 2024, no later than January 31, the administrator shall notify each assessor and each treasurer of any exemptions to be removed from the tax warrant.
(3) No later than April 1, 2003, and no later than each April 1 thereafter through April 1, 2016, to enable the state treasurer to issue a reimbursement warrant to each treasurer in accordance with subsection (4) of this section, each treasurer shall forward to the state treasurer a report on the exemptions allowed in his or her county for the previous property tax year. No later than March 1, 2017, and no later than March 1 of each year thereafter, each treasurer shall forward the report to the administrator, who shall cross-check it as specified in subsection (3.5) of this section before correcting it, if necessary, and forwarding it to the state treasurer to enable the state treasurer to issue a reimbursement warrant to each treasurer in accordance with subsection (4) of this section. The report shall include:
(a) A statement of the total amount of actual value of residential real property within the county that was exempted from taxation and the total amount of property tax revenues lost by local governmental entities within the county as a result of the exemption that must be reimbursed by the state;
(b) With respect to each unit of residential real property for which an exemption was allowed:
(I) The legal description of the property;
(II) The schedule or parcel number for the property;
(III) The name of the applicant who claimed an exemption for the property and each additional person who occupies the property; and
(IV) A statement of the taxable and tax exempt value of the property and the amount of taxes due on the property; and
(c) For reports issued for the 2007 property tax year and for each subsequent property tax year, separate identification, in such form as the administrator may require, of the units of residential real property within the county exempted from taxation under section 39-3-203 (1.5), the total amount of actual value of the property so exempted, and the total amount of property tax revenues lost by local government entities within the county as a result of the exemption.
(3.5) After receiving reports from each treasurer pursuant to subsection (3) of this section, the administrator shall cross-check the reports to identify any exemption allowed in a county that must be denied due to a failure of the individual allowed the exemption to satisfy all legal requirements for claiming the exemption. The administrator shall remove any exemption that must be denied from the report in which it appears and shall forward all reports to the state treasurer no later than the April 1 immediately following the receipt of the reports by the administrator. In addition, if the administrator identifies any exemption improperly allowed for a prior property tax year commencing on or after January 1, 2016, for which the state treasurer reimbursed a treasurer pursuant to subsection (4) of this section or identifies any exemption properly allowed for such a prior property tax year for which the state treasurer did not reimburse a treasurer, the administrator shall advise the state treasurer to adjust the current year reimbursement to the treasurer to correct the error. No later than that April 1, the administrator shall also notify the treasurer and assessor of each county of the exemptions removed from the report for the county and any resulting and other adjustments to the amount of current year reimbursement to be paid by the state treasurer to the treasurer.
(3.7) In accordance with section 25-2-103 (4.5), C.R.S., the administrator shall annually provide to the state registrar of vital statistics of the department of public health and environment a list, by name and social security number, of every individual who received an exemption for the immediately preceding year so that the registrar can provide to the administrator a list of all such individuals who have died. No later than April 1, 2017, and no later than each April 1 thereafter, the administrator shall forward to the assessor of each county, the name and social security number of each deceased individual who received an exemption for the immediately preceding year for residential real property located within the county so that the assessor can terminate the exemption for the property.
(4) (a) (I) In accordance with section 3.5 of article X of the state constitution, no later than April 15, 2003, and no later than each April 15 thereafter, the state treasurer shall issue a warrant to each treasurer for the amount needed to fully reimburse all local governmental entities within the treasurer's county for the amount of property tax revenues lost as a result of the application of the exemption to property taxes that accrued during the previous property tax year and are payable during the year in which the state treasurer issues the warrant. The reimbursement shall be paid from the state general fund and shall not be subject to the statutory limitation on state general fund appropriations set forth in section 24-75-201.1, C.R.S.
(II) As used in this paragraph (a), with respect to exemptions allowed for property tax years commencing on or after January 1, 2016, property tax revenues lost as a result of the application of the exemption includes only those revenues lost as a result of exemptions properly allowed in accordance with the requirements of this part 2 and does not include any revenues lost as a result of an exemption being erroneously allowed.
(b) Each treasurer shall distribute the total amount received from the state treasurer pursuant to paragraph (a) of this subsection (4) to the local governmental entities within the treasurer's county as if the lost tax revenues had been regularly paid. When a treasurer distributes said amount, the treasurer shall provide each local governmental entity with a statement of the amount distributed to the local governmental entity that represents reimbursement received from the state for property tax revenues lost as a result of the exemption. In accordance with section 3.5 of article X of the state constitution, moneys distributed to a local governmental entity as reimbursement for property tax revenues lost as a result of the exemption shall not be included in the local governmental entity's fiscal year spending for purposes of section 20 of article X of the state constitution.
(4.5) In accordance with subsection (3.5) of this section, for any property tax year commencing on or after January 1, 2016, the state treasurer shall not reimburse a treasurer for property tax revenues lost as a result of an exemption erroneously allowed in the treasurer's county. If, pursuant to subsection (3.5) of this section, the administrator advises the state treasurer that the state treasurer has provided either too much or too little reimbursement to a treasurer for exemptions allowed in the treasurer's county for any prior property tax year commencing on or after January 1, 2016, the state treasurer shall adjust the reimbursement for the current property tax year as directed by the administrator in order to correct the error.
(5) Notwithstanding any provision of law to the contrary, the reports required by this section and the contents thereof shall be kept confidential by an assessor, a treasurer, the administrator, the state treasurer, or the state auditor; except that said persons may provide the reports to each other as required or authorized by law.
(6) to (8) Repealed.
Source: L. 2001: Entire part added, p. 467, � 1, effective April 25. L. 2002: IP(1) amended, p. 842, � 2, effective August 7. L. 2007: (1)(c) and (3)(c) added and (3)(b)(III) amended, p. 482, �� 8, 9, effective April 15. L. 2012: (6) added, (HB 12-1326), ch. 195, p. 777, � 4, effective May 22. L. 2016: (6) amended, (HB 16-1161), ch. 35, p. 89, � 1, effective March 22; IP(1), (2), IP(3), and (4)(a) amended and (3.5), (3.7), and (4.5) added, (HB 16-1175), ch. 332, p. 1346, � 4, effective June 10. L. 2020: (6) repealed, (HB 20-1387), ch. 174, p. 801, � 1, effective June 29. L. 2022: (7) added, (HB 22-1205), ch. 436, p. 3070, � 1, effective August 10. L. 2023, 1st Ex. Sess.: (2)(b) amended, (SB 23B-001), ch. 1, p. 10, � 10, effective November 20. L. 2024: (8) added, (HB 24-1052), ch. 473, p. 3321, � 1, effective August 7.
Editor's note: (1) Subsection (7)(c) provided for the repeal of subsection (7), effective July 1, 2023. (See L. 2022, p. 3070.)
(2) Subsection (8)(c) provided for the repeal of subsection (8), effective July 1, 2025. (See L. 2024, p. 3321.)