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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Property Tax
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Article 3.5 - Tax Deferral for the Elderly and ...
Article 3.5 - Tax Deferral for the Elderly and Military Personnel
§ 39-3.5-101. Definitions
§ 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