Colo. Rev. Stat. § 39-3-131
Current through 11/5/2024 election
Whenever any property which was previously taxable becomes exempt from the levy and collection of property tax, the treasurer shall accept payment of property taxes levied on such property for the current taxable year. The amount of such property taxes shall be calculated on the basis of the property tax levy on such property in the preceding taxable year and prorated to the date upon which title to such property was conveyed.
C.R.S. § 39-3-131
This section is similar to former § 39-3-108 as it existed prior to 1989.