§ 39-3.5-105.7. Prior deferrals to be treated as loans

CO Rev Stat § 39-3.5-105.7 (2018) (N/A)
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All deferred real property tax paid by the state treasurer to a county treasurer prior to July 1, 2002, shall be reclassified as an investment in a loan to a taxpayer that was disbursed to a county treasurer on behalf of the taxpayer, and all provisions of this article shall apply to the loan.