Tax Deferral for the Elderly and Military Personnel

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Tax Deferral for the Elderly and Military Personnel

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Section
39-3.5-101

Definitions.

Section
39-3.5-102

Deferral of tax on homestead - qualifications - filing of claim.

Section
39-3.5-103

Property entitled to deferral.

Section
39-3.5-104

Claim form - contents.

Section
39-3.5-105

Listing of tax-deferred property - tax as lien - interest accrual.

Section
39-3.5-105.5

Loan of state moneys to taxpayers.

Section
39-3.5-105.7

Prior deferrals to be treated as loans.

Section
39-3.5-106

State treasurer to pay county treasurer an amount equivalent to deferred taxes.

Section
39-3.5-107

Repayment of loans - release of liens - disposition of payments.

Section
39-3.5-108

Notice to taxpayer regarding duty to claim deferral annually.

Section
39-3.5-109

Failure to receive notices.

Section
39-3.5-110

Events requiring repayment of loans - notice to state treasurer.

Section
39-3.5-111

Time for payment - delinquencies.

Section
39-3.5-112

Election by spouse to continue tax deferral.

Section
39-3.5-113

Voluntary repayment of loans for deferred tax.

Section
39-3.5-114

Deferred tax certificates not to be included in reserve or surplus. (Repealed)

Section
39-3.5-115

Limitations on effect of article.

Section
39-3.5-116

Deed or contract clauses preventing application for deferral prohibited - clauses void. (Repealed)

Section
39-3.5-117

Report. (Repealed)

Section
39-3.5-118

Emergency property tax deferral for depositors of troubled industrial banks. (Repealed)

Section
39-3.5-119

Release of information identifying individuals claiming deferral.