Failure to receive the notice provided for in this article is not a defense in any proceeding for the collection of taxes or for the foreclosure of a tax lien. The treasurer is not personally liable for failure to give such notices.
Source: L. 78: Entire article added, p. 475, § 1, effective February 28, 1979.
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