Source: L. 78: Entire article added, p. 472, § 1, effective February 28, 1979. L. 79: Entire section R&RE, p. 1411, § 2, effective January 1, 1980. L. 88: (1)(b) amended and (1)(f) added, p. 1283, § 10, effective January 1, 1989. L. 2005: (1)(d) amended and (1)(d.5) added, p. 877, § 1, effective June 1. L. 2021: IP(1), IP(1)(d.5)(I), and (1)(d.5)(I)(B) amended, (SB 21-293), ch. 301, p. 1810, § 7, effective June 23.
Editor's note: Subsection (1)(d)(II) provided for the repeal of subsection (1)(d), effective January 1, 2006. (See L. 2005, p. 877 .)
Structure Colorado Code
Article 3.5 - Tax Deferral for the Elderly and Military Personnel
§ 39-3.5-102. Deferral of Tax on Homestead - Qualifications - Filing of Claim
§ 39-3.5-103. Property Entitled to Deferral
§ 39-3.5-104. Claim Form - Contents
§ 39-3.5-105. Listing of Tax-Deferred Property - Tax as Lien - Interest Accrual
§ 39-3.5-105.5. Loan of State Moneys to Taxpayers
§ 39-3.5-105.7. Prior Deferrals to Be Treated as Loans
§ 39-3.5-106. State Treasurer to Pay County Treasurer an Amount Equivalent to Deferred Taxes
§ 39-3.5-107. Repayment of Loans - Release of Liens - Disposition of Payments
§ 39-3.5-108. Notice to Taxpayer Regarding Duty to Claim Deferral Annually
§ 39-3.5-109. Failure to Receive Notices
§ 39-3.5-110. Events Requiring Repayment of Loans - Notice to State Treasurer
§ 39-3.5-111. Time for Payment - Delinquencies
§ 39-3.5-112. Election by Spouse to Continue Tax Deferral
§ 39-3.5-113. Voluntary Repayment of Loans for Deferred Tax
§ 39-3.5-115. Limitations on Effect of Article
§ 39-3.5-119. Release of Information Identifying Individuals Claiming Deferral
§ 39-3.5-120. Expansion of Deferral Program - Consultation - Repeal