(B.5) Notwithstanding the provisions of sub-subparagraph (B) of this subparagraph (I), no school district shall be required to levy additional amounts for abatements and refunds which are the result of any protests or appeals of valuation upon which final orders or judgments rendered by a court of competent jurisdiction have been issued and which reduce the valuation for assessment of the district by more than twenty percent. Any school district which is currently levying for abatements, refunds, or both and which would not be required to levy such amounts if this sub-subparagraph (B.5) had been in effect for the tax year in which the court orders or judgments were issued shall have no further obligation to levy for uncollected amounts.
Source: L. 64: R&RE, p. 722, § 1. C.R.S. 1963: § 137-10-14. L. 70: p. 390, § 4. L. 80: (2)(a) amended, p. 500, § 5, effective July 1. L. 81: (1) amended, p. 1837, § 2, effective January 1, 1982. L. 88: (1)(a) and (3) amended, p. 1290, § 24, effective May 23. L. 89: (1)(a)(I)(A) amended, p. 1459, § 19, effective June 7. L. 90: (1)(b) amended, p. 1719, § 8, effective June 7; (1)(a)(I)(B) amended and (1)(a)(I)(D) added, p. 1702, § 36, effective June 9; (1)(b) amended, p. 1088, § 56, effective July 1. L. 91: (1)(a)(I)(A), (1)(a)(I)(B), and (1)(a)(I)(D) amended, p. 1963, § 3, effective June 5. L. 92: (1)(b) and (2)(a) amended, pp. 2230, 2236, §§ 16, 2, effective April 9; (1)(a)(I)(A) and (1)(a)(I)(D) amended and (1)(a)(I)(E) added, p. 2239, § 2, effective April 10; (1)(b) amended, p. 2186, § 68, effective June 2. L. 93: (1)(b) amended, p. 306, § 7, effective April 7; (1)(a)(I)(B.5) added, p. 998, § 1, effective June 2. L. 94: (1)(a)(I)(B) amended, p. 825, § 57, effective April 27. L. 96: (1)(a)(I)(A) and (3) amended, p. 115, § 3, effective March 25; (1)(a)(I)(A) and (1)(b) amended and (1)(a)(I)(F) added, p. 573, § 1, effective April 25; (1)(a)(I)(D) and (1)(a)(I)(E) amended, p. 650, §§ 4, 5, effective May 1. L. 97: (1)(a)(I)(A) amended, p. 511, § 2, effective April 24. L. 2000: (3) amended, p. 751, § 4, effective May 23. L. 2002: (1)(b) amended, p. 843, § 6, effective August 7. L. 2003: (1)(b) amended, p. 919, § 1, effective August 6. L. 2009: (1)(c) added, (HB 09-1265), ch. 47, p. 170, § 1, effective August 5. L. 2013: (1)(a)(I)(D) amended, (HB 13-1113), ch. 11, p. 32, § 7, effective March 8; (1)(c) amended, (HB 13-1300), ch. 316, p. 1705, § 124, effective August 7. L. 2017: (1)(a)(I)(A) and (1)(b) amended, (HB 17-1049), ch. 148, p. 494, § 1, effective August 9. L. 2020: (1)(a)(I)(D) amended, (SB 20-136), ch. 70, p. 293, § 38, effective September 14; (1)(b) amended, (HB 20-1077), ch. 80, p. 327, § 17, effective September 14. L. 2021: (1)(a)(I)(C) amended, (SB 21-293), ch. 301, p. 1813, § 13, effective June 23.
Cross references: (1) For the authorization for school districts to apply to the state contingency reserve for assistance relating to abatements and refunds of taxes, see § 22-54-117; for the administrative procedure for abatement of taxes, see § 39-1-113; for approval of tax abatements and rebates by the property tax administration, see § 39-2-116.
(2) For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.
Structure Colorado Code
§ 39-10-101. Collection of Taxes
§ 39-10-102. When Taxes Payable
§ 39-10-104.5. Payment Dates - Optional Payment Dates - Failure to Pay - Delinquency - Repeal
§ 39-10-105. Receipt for Taxes
§ 39-10-106. Payment of Taxes on Fractional Interests in Lands
§ 39-10-107. Apportionment of Taxes, Delinquent Interest - Payment
§ 39-10-109. Delinquent Tax List - Notice
§ 39-10-110. Publication of Delinquent Taxes
§ 39-10-110.5. Partial Payment of Delinquent Personal Property Taxes
§ 39-10-111. Distraint, Sale of Personal Property
§ 39-10-111.5. Distraint - Sale - Redemption - Mobile Homes
§ 39-10-112. Action to Collect Unpaid Taxes - Repeal
§ 39-10-113. Removal or Transfer of Personal Property - Collection of Taxes
§ 39-10-113.5. Improvements Valued and Taxed Separately - Collection of Taxes
§ 39-10-114. Abatement - Cancellation of Taxes
§ 39-10-114.5. Decision - Review - Judicial Review
§ 39-10-115. Certificate of Taxes Due
§ 39-10-116. Civil Penalty for Checks Not Paid Upon Presentment