Learn More
Log In
Sign Up
Tax Deferral for the Elderly and Military Personnel | Midpage
Collections
Colorado Revised Statutes (C.R.S.)
Title 39
Article 3.5
Tax Deferral for the Elderly and Military Personnel
39-3.5-101
Definitions.
39-3.5-102
Deferral of tax on homestead - qualifications - filing of claim.
39-3.5-103
Property entitled to deferral.
39-3.5-103.5
State treasurer - program administration - rules. (Repealed)
39-3.5-104
Claim form - contents.
39-3.5-105
Listing of tax-deferred property - tax as lien - interest accrual.
39-3.5-105.5
Loan of state money to taxpayers.
39-3.5-105.7
Prior deferrals to be treated as loans.
39-3.5-106
State treasurer to pay county treasurer an amount equivalent to deferred taxes.
39-3.5-107
Repayment of loans - release of liens - disposition of payments.
39-3.5-108
Notice to taxpayer regarding duty to claim deferral annually.
39-3.5-109
Failure to receive notices.
39-3.5-110
Events requiring repayment of loans - notice to state treasurer.
39-3.5-111
Time for payment - delinquencies.
39-3.5-112
Election by spouse to continue tax deferral.
39-3.5-113
Voluntary repayment of loans for deferred tax.
39-3.5-114
Deferred tax certificates not to be included in reserve or surplus. (Repealed)
39-3.5-115
Limitations on effect of article.
39-3.5-116
Deed or contract clauses preventing application for deferral prohibited - clauses void. (Repealed)
39-3.5-117
Report. (Repealed)
39-3.5-118
Emergency property tax deferral for depositors of troubled industrial banks. (Repealed)
39-3.5-119
Release of information identifying individuals claiming deferral.
39-3.5-120
Expansion of deferral program - consultation - repeal. (Repealed)