Title 39, Taxation

(1) If eligibility for deferral of homestead property is established as provided in this article 3.5, the county treasurer shall: (a) Enter in the county treasurer's records a notation that the property is tax-deferred; (b) (I) Promptly, upon designation of the property as tax-de…

(1) Upon approval by the state treasurer of a taxpayer's application to participate in the property tax deferral program, the state treasurer shall make a loan to the taxpayer in the amount certified as deferred in the taxpayer's certificate of deferral. The loan shall be disburs…

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 appl…

(1) Pursuant to section 39-3.5-105.5, the state treasurer shall loan the amount certified as deferred in the certificate of deferral to a taxpayer deferring property taxes under this article. By April 30, 2003, and by each April 30 thereafter, the state treasurer shall pay the am…

(1) On and after the date of payment by the state treasurer to the county treasurer as provided in section 39-3.5-106, the right to receive repayment of a loan for deferred taxes and to enforce the lien created by deferral shall be vested in the state treasurer. (2) If repayment …

At the time the treasurer sends the annual property tax notice to any taxpayer who has claimed a deferral of property taxes in the previous calendar year, the treasurer shall enclose a deferral notice. The deferral notice must be substantially in the following form: To: (name of …

Failure to receive the notice provided for in this article 3.5 is not a defense in any proceeding for the collection of taxes or for the foreclosure of a tax lien. A county treasurer is not personally liable for failure to give such notices. Source: L. 78: Entire article added, p…

(1) All loans for deferred real property taxes, including accrued interest, shall become payable subject to sections 39-3.5-111 and 39-3.5-112 when: (a) The taxpayer who claimed the tax deferral dies; (b) The property on which the taxes were deferred is sold or becomes subject to…

(1) Whenever any of the circumstances listed in section 39-3.5-110 occurs: (a) No further tax deferrals may be claimed on the property until all loans for unpaid taxes, including previously deferred taxes and interest, have been paid. (b) All loans for deferred taxes and accrued …

(1) Notwithstanding the provisions of section 39-3.5-110, when one of the circumstances listed in section 39-3.5-110 (1)(a) or (1)(c) occurs, the spouse of the taxpayer may elect to continue the property in its tax-deferred status if: (a) The spouse of the taxpayer is or will be …

(1) Subject to subsection (2) of this section, all or part of a loan for deferred taxes and accrued interest may, at any time, be paid by the taxpayer, his or her spouse, guardian, conservator, attorney-in-fact, personal representative, next of kin, heir-at-law, or child, or any …

Nothing in this article is intended to or shall be construed to prevent the collection, by foreclosure or otherwise, of personal property or other taxes which become a lien against tax-deferred property. Source: L. 78: Entire article added, p. 476, § 1, effective February 28, 197…

(1) Notwithstanding the provisions of part 2 of article 72 of title 24, C.R.S., or any other provision of law to the contrary, county treasurers and the state treasurer shall deny requests from individuals, corporations, or other private entities to inspect or produce the names, …