The state treasurer shall allow each treasurer to take credit for the amount of state tax that may have been refunded to the taxpayer as double or erroneous assessments or refunded to the purchaser of a tax lien on real estate which lien was erroneously sold.
Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-12. L. 85: Entire section amended, p. 1250, § 40, effective July 1.
Structure Colorado Code
§ 39-12-101. Limitation of Actions for Recovery of Land
§ 39-12-102. Action to Recover Mining Property
§ 39-12-103. Redemption Made - Interest
§ 39-12-104. Redemption of Real Property of Person Under Disability
§ 39-12-105. Certificate of Redemption
§ 39-12-108. Payment of Redemption Money
§ 39-12-109. Payment Upon Surrender of Tax Certificate
§ 39-12-110. Payment When Certificate Lost
§ 39-12-111. Land Wrongfully Sold - Repayment