Colo. Rev. Stat. § 39-3.7-101
Definitions.
Effective Mar 1, 2014L. 91: Entire article added, p. 1995, § 1, effective April 11. L. 2003: (1.5) added, p. 841, § 1, effective August 6. L. 2013: (1.5) amended, (HB 13-1314), ch. 323, p. 1813, § 54, effective March 1, 2014.
As used in this article, unless the context otherwise requires:
- (1) Homestead means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure.
- (1.5) Person with a disability means any person with a physical impairment or an intellectual and developmental disability as defined in section 25.5-10-202, C.R.S.
- (2) Property tax work-off program means any program established pursuant to the provisions of this article.
- (3) Real property taxes means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable, by law, at the annual real estate tax sale.
- (4) Taxing entity means any county, city and county, city, town, school district, or special district within the state of Colorado.
Source: L. 91: Entire article added, p. 1995, § 1, effective April 11. L. 2003: (1.5) added, p. 841, § 1, effective August 6. L. 2013: (1.5) amended, (HB 13-1314), ch. 323, p. 1813, § 54, effective March 1, 2014.