There is a newer version
of
this Section
2021 Colorado Code
Title 39 - Taxation
Article 3.5 - Tax Deferral for the Elderly and Military Personnel
§ 39-3.5-119. Release of Information Identifying Individuals Claiming Deferral
Universal Citation: CO Code § 39-3.5-119 (2021)
- 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, addresses, phone numbers, social security numbers, or other information identifying individuals who claim deferrals pursuant to this article.
- Nothing in this section shall be construed to prohibit individuals from examining records recorded in county records by the county clerk and recorder nor shall it be construed to prohibit the disclosure of information:
- Required in connection with granting or denying a claim for deferral;
- Required in connection with an administrative, judicial, or other legal proceeding;
- Required in connection with the conveyance, sale, or encumbrance of a specific property;
- When the information is contained in a statistical compilation or other informational summary that does not disclose individual identifying information; or
- When the individual claiming the exemption has agreed to the disclosure.
History. Source: L. 2001: Entire section added, p. 296, § 1, effective August 8.
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
