As used in this article, unless the context otherwise requires:
(1) "Homestead" means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure.
(1.5) "Person with a disability" means any person with a physical impairment or an intellectual and developmental disability as defined in section 25.5-10-202, C.R.S.
"Property tax work-off program" means any program established pursuant to the provisions of this article.
"Real property taxes" means all ad valorem taxes levied on a homestead, includingspecial assessments and all other charges which are recoverable, by law, at the annual real estate tax sale.
"Taxing entity" means any county, city and county, city, town, school district, orspecial district within the state of Colorado.
Source: L. 91: Entire article added, p. 1995, § 1, effective April 11. L. 2003: (1.5) added, p. 841, § 1, effective August 6. L. 2013: (1.5) amended, (HB 13-1314), ch. 323, p. 1813, § 54, effective March 1, 2014.