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2021 Colorado Code
Title 39 - Taxation
Article 3.5 - Tax Deferral for the Elderly and Military Personnel
§ 39-3.5-105.7. Prior Deferrals to Be Treated as Loans
Universal Citation: CO Code § 39-3.5-105.7 (2021)
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.
History. Source: L. 2002: Entire section added, p. 637, § 1, effective July 1.
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