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Colo. Rev. Stat. § 39-3.5-108 Notice to taxpayer regarding duty to claim deferral annually
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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 …
Colo. Rev. Stat. § 39-3.5-109 Failure to receive notices
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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…
Colo. Rev. Stat. § 39-3.5-110 Events requiring repayment of loans - notice to state treasurer
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(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…
Colo. Rev. Stat. § 39-3.5-111 Time for payment - delinquencies
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(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 …