Prior deferrals to be treated as loans

C.R.S. § 39-3.5-105.7
in effect
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39-3.5-105.7. Prior deferrals to be treated as loans. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-3.5-105.7Fetched: 10/6/2026
C.R.S. § 39-3.5-105.7 — Prior deferrals to be treated as loans | Colorado Revised Statutes (2024 edition) | Corpus