Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.
Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28.
Structure Colorado Code
Article 1 - General Provisions
§ 39-1-101. Legislative Declaration
§ 39-1-101.5. Legislative Declaration - Taxpayer Rights
§ 39-1-103. Actual Value Determined - When
§ 39-1-103.5. Restrictions on Information
§ 39-1-104. Valuation for Assessment - Definitions
§ 39-1-104.2. Adjustment of Residential Rate - Legislative Declaration - Definitions
§ 39-1-104.5. Severed Mineral Interest - Placement on Tax Roll
§ 39-1-106. Partial Interests Not Subject to Separate Tax
§ 39-1-108. Payment of Taxes - Grantor and Grantee
§ 39-1-109. Taxes Paid by Mortgagee - Effect
§ 39-1-110. Notice - Formation of Political Subdivision - Boundary Change of Special District
§ 39-1-111. Taxes Levied by Board of County Commissioners
§ 39-1-111.5. Temporary Property Tax Credits and Temporary Mill Levy Rate Reductions
§ 39-1-112. Taxes Available - When
§ 39-1-113. Abatement and Refund of Taxes
§ 39-1-114. Who May Administer Oath
§ 39-1-115. Records Prima Facie Evidence
§ 39-1-116. Penalty for Divulging Confidential Information
§ 39-1-116. Penalty for Divulging Confidential Information
§ 39-1-117. Prior Actions Not Affected
§ 39-1-118. Repeal of Law Levying State Property Tax - Disposition of Funds
§ 39-1-119. Funds Held for Payment of Taxes - Refund - Reduction and Increase of Amounts - Penalty
§ 39-1-120. Filing - When Deemed to Have Been Made
§ 39-1-123. Property Tax Reimbursement - Property Destroyed by Natural Cause