reglab/housing_qa huggingface dataset:
CO Code § 39-2-131 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-131. Function of the Committee

     It is said committee's function and it shall have and exercise the authority, prior to publication, to review:   Manuals or any part thereof, appraisal procedures, instructions, and guidelines prepared and published by the administrator pursuant to section 39-2-109 (1)(e) and based upon the approaches to appraisal set forth in section 39-1-103 (5)(a) and pursuant to section 39-2-109 (1)(k); and    Forms, notices, and records approved or prescribed pursuant to the authority of the property tax administrator set forth in section 39-2-109 (1)(d).       Upon completion of such review, said committee shall submit such manuals, appraisal procedures, instructions, guidelines, forms, notices, and records and its recommendations to the state board of equalization for approval or disapproval pursuant to section 39-9-103 (10).       Repealed.     History. Source: L. 76: Entire section added, p. 756, § 6, effective July 1. L. 83: Entire section amended, p. 1483, § 6, effective April 22. L. 86: Entire section amended, p. 426, § 64, effective March 26. L. 90: (1) amended, p. 1699, § 27, effective June 9. L. 91: (1) amended, p. 1953, § 2, effective January 1, 1992. L. 93: (2) repealed, p. 1792, § 87, effective June 6.
CO Code § 39-3.5-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-104. Claim Form - Contents

  A taxpayer's claim for deferral shall be in writing on a form prescribed by the state treasurer and supplied by the county treasurer and shall:   Describe the property;    Recite facts which establish eligibility for deferral under the provisions of this article;    List all mortgages and deeds of trust which constitute liens upon the property, together with the book and page number of the county records at which each is recorded and the date of recordation;    List all mortgages which constitute liens upon a mobile home, together with the street address and county where the record of any such mortgage is on file with the authorized agent for the department of revenue;  (d.5) On or after January 1, 2006, list the actual value of the property based on the most recent appraisal by the county assessor;     Demonstrate that the cumulative value of the deferral plus the interest accrued on the deferral does not exceed the market value of the property less the value of all mortgages which constitute liens upon the property and any other liens upon the property filed prior to the date of recordation of the certificate for deferral.       The form prescribed by the state treasurer shall contain a statement, in bold-faced type, that states substantially as follows: IMPORTANT NOTICE TO PROPERTY OWNER: YOU COULD LOSE YOUR PROPERTY IF THE CUMULATIVE AMOUNT OF THE DEFERRAL PLUS INTEREST EXCEEDS THE MARKET VALUE OF YOUR PROPERTY LESS THE VALUE OF ANY LIENS.     History. Source: L. 78: Entire article added, p. 472, § 1, effective February 28, 1979. L. 79: Entire section R&RE, p. 1412, § 3, effective January 1, 1980. L. 88: (1)(d), (1)(e), and (2) added, p. 1284, §§ 12, 11, effective January 1, 1989. L. 2005: (1)(d.5) added, p. 878, § 2, effective June 1.
CO Code § 39-3.5-105.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-105.5. Loan of State Moneys to Taxpayers

  Upon approval by the state treasurer of a taxpayer's application to participate in the property tax deferral program, the state treasurer shall make a loan to the taxpayer in the amount certified as deferred in the taxpayer's certificate of deferral. The loan shall be disbursed to a county treasurer on behalf of the taxpayer pursuant to section 39-3.5-106 and shall be made from the moneys on deposit in the state treasury that are not immediately required to be disbursed.    Interest on a loan for property tax deferral shall accrue at the rate specified in section 39-3.5-105 (5). The interest shall accrue beginning April 30 of the calendar year in which the deferral is claimed until the date on which such loan is repaid.     History. Source: L. 2002: Entire section added, p. 637, § 1, effective July 1.
CO Code § 39-3.5-105.7 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-105.7. Prior Deferrals to Be Treated as Loans

 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.   History. Source: L. 2002: Entire section added, p. 637, § 1, effective July 1.
CO Code § 39-3.5-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-106. State Treasurer to Pay County Treasurer an Amount Equivalent to Deferred Taxes

  Pursuant to section 39-3.5-105.5, the state treasurer shall loan the amount certified as deferred in the certificate of deferral to a taxpayer deferring property taxes under this article. By April 30, 2003, and by each April 30 thereafter, the state treasurer shall pay the amount of each taxpayer's loan to the county treasurer in which the taxpayer's homestead property is located. The total amount paid by the state treasurer shall be distributed by the county treasurer in the same manner the tax would have been if regularly paid.    The state treasurer shall maintain an account for each tax-deferred property and shall accrue interest, beginning May 1 of the calendar year in which the deferral was claimed, on the amount certified as deferred in the certificate of deferral. The state treasurer shall insure that each account for tax-deferred property complies with this article.     History. Source: L. 78: Entire article added, p. 474, § 1, effective February 28, 1979. L. 79: (2) R&RE, p. 1413, § 5, effective January 1, 1980. L. 88: (2) amended, p. 1285, § 14, effective January 1, 1989. L. 91: (1) and (2) amended, p. 1952, § 1, effective January 1, 1992. L. 2002: (1) amended, p. 638, § 2, effective July 1.
CO Code § 39-3.5-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-107. Repayment of Loans - Release of Liens - Disposition of Payments

  On and after the date of payment by the state treasurer to the county treasurer as provided in section 39-3.5-106, the right to receive repayment of a loan for deferred taxes and to enforce the lien created by deferral shall be vested in the state treasurer.    If repayment of a loan for deferred taxes is tendered to the county treasurer, he or she shall accept payment, give a receipt therefor, and forthwith transmit the money collected to the state treasurer.    Promptly upon receiving repayment of a loan for deferred taxes, the state treasurer shall issue a release of the deferred tax lien, which release shall be given or sent to the person making payment. Copies of the release shall be sent to the treasurer and the assessor.    All interest received in payment for a loan for deferred taxes shall be credited to the general fund by the state treasurer.     History. Source: L. 78: Entire article added, p. 474, § 1, effective February 28, 1979. L. 2002: Entire section amended, p. 638, § 3, effective July 1.
CO Code § 39-3.5-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-108. Notice to Taxpayer Regarding Duty to Claim Deferral Annually

 At the time the treasurer sends the annual real property tax notice to any taxpayer who has claimed a deferral of property taxes in the previous calendar year, he shall enclose a deferral notice. The deferral notice shall be substantially in the following form:   To: (name of taxpayer)   If you want to defer the collection of ad valorem property taxes on your homestead for the assessment year ending on December 31, _______________ , you must file a claim for deferral not later than April 1, _______________ , in the office of the county treasurer. Forms for filing such claims are available at the county treasurer's office.   If you fail to file your claim for deferral on or before April 1, _______________ , your real property taxes will be due and payable in accordance with the schedule set out in the enclosed tax notice.   If you change your permanent address at any time during the assessment year ending on December 31, _______________ , you must notify the county assessor promptly.   History. Source: L. 78: Entire article added, p. 474, § 1, effective February 28, 1979.
CO Code § 39-3.5-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-109. Failure to Receive Notices

 Failure to receive the notice provided for in this article is not a defense in any proceeding for the collection of taxes or for the foreclosure of a tax lien. The treasurer is not personally liable for failure to give such notices.   History. Source: L. 78: Entire article added, p. 475, § 1, effective February 28, 1979.
CO Code § 39-3.5-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-110. Events Requiring Repayment of Loans - Notice to State Treasurer

  All loans for deferred real property taxes, including accrued interest, shall become payable subject to sections 39-3.5-111 and 39-3.5-112 when:   The taxpayer who claimed the tax deferral dies;    The property on which the taxes were deferred is sold or becomes subject to a contract of sale, or title to the property is transferred to someone other than the taxpayer who claimed the tax deferral;    The property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from such tax-deferred property by reason of ill health;    The tax-deferred property no longer meets the requirements of section 39-3.5-103 (1)(c) or (1)(f);    The location of the tax-deferred mobile home has changed either within the county or to another county.       When the assessor or treasurer has reason to believe any of the circumstances enumerated in this section has occurred, he shall promptly notify the state treasurer.     History. Source: L. 78: Entire article added, p. 475, § 1, effective February 28, 1979. L. 79: (1)(d) amended, p. 1413, § 6, effective January 1, 1980. L. 88: (1)(d) amended and (1)(e) added, p. 1285, § 15, effective January 1, 1989. L. 2002: IP(1) amended, p. 638, § 4, effective July 1.
CO Code § 39-3.5-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-111. Time for Payment - Delinquencies

  Whenever any of the circumstances listed in section 39-3.5-110 occurs:   No further tax deferrals may be claimed on the property until all loans for unpaid taxes, including previously deferred taxes and interest, have been paid.    All loans for deferred taxes and accrued interest shall be due and payable ninety days after the circumstance occurs, except as provided in subsection (2) of this section and in section 39-3.5-112.       Any provision of this section to the contrary notwithstanding, when the taxpayer dies a loan for deferred taxes and accrued interest shall be due and payable one year after the taxpayer's death.    If a loan for deferred taxes and accrued interest is not paid on the due date, such amounts are delinquent as of that date, and the state treasurer shall foreclose the deferred tax lien.    Foreclosure by the state treasurer of deferred tax liens shall be in the same manner as provided by law for the foreclosure of judgment liens. At the foreclosure sale, the state treasurer or his representative shall bid on behalf of the state of Colorado the amount of the deferred tax lien.    If the owner of the tax-deferred property elects to do so, he or she may convey the property to the state of Colorado in lieu of paying a loan for deferred taxes and accrued interest. Upon completion of such conveyance, all deferred tax liens upon the property shall be extinguished, and all liability for payment of a loan for deferred taxes and accrued interest shall be released.    The lien for deferred taxes shall be subject to and may be extinguished in a proper foreclosure of a mortgage or deed of trust recorded prior to the date of recording of the certificate of tax deferral. In any such foreclosure, any notice that is required to be sent to the state by reason of the state's holding of a lien for deferred taxes shall be sent to the state treasurer. All other procedural matters for such foreclosure, including notice and time limits, shall be as provided in the law pursuant to which the foreclosure is brought.    Whenever the state forecloses a lien for deferred taxes, the interest in the property obtained thereby shall be subject to foreclosure proceedings by the holder of a mortgage or deed of trust recorded prior to the date of recording of the certificate of tax deferral.     History. Source: L. 78: Entire article added, p. 475, § 1, effective February 28, 1979. L. 79: (4) amended and (6) and (7) added, p 1666, § 139, effective July 19; (1)(b) amended and (5) added, p. 1413, § 7, effective January 1, 1980. L. 2002: (1), (2), (3), and (5) amended, p. 638, § 5, effective July 1.
CO Code § 39-3.5-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-112. Election by Spouse to Continue Tax Deferral

  Notwithstanding the provisions of section 39-3.5-110, when one of the circumstances listed in section (1)(a) or (1)(c) occurs, the spouse of the taxpayer may elect to continue the property in its tax-deferred status if:   The spouse of the taxpayer is or will be sixty years of age or older when the circumstance occurs; and    The property is the homestead of the spouse of the taxpayer and meets the requirements of section 39-3.5-103 (1)(b) and (1)(c). (1.5)   Notwithstanding the provisions of section 39-3.5-110 (1)(a), when a taxpayer who claimed a tax deferral pursuant to this article 3.5 dies, the loan for deferred real property taxes, including accrued interest, shall not become payable if:   The taxpayer was a person called into military service or was a person eligible for deferral under section 39-3.5-102 (1)(c);    The taxpayer is survived by a spouse; and    The property is the homestead of the surviving spouse and meets the requirements of section 39-3.5-103 (1)(b) and (1)(c).       If paragraph (a) of this subsection (1.5) applies, a loan for deferred real property taxes, including accrued interest, shall become payable when the spouse of the taxpayer dies, in addition to the events set forth in section 39-3.5-110.          The election granted under subsection (1) of this section shall be filed in the same manner as a claim for deferral is filed under section 39-3.5-102, not later than ninety days from the date the circumstance occurs. Thereafter, the property shall continue to be treated as tax-deferred property, and the county treasurer and state treasurer shall withdraw any action taken under section 39-3.5-111. When the property has been continued in its tax-deferred status by the spouse of the taxpayer, the spouse may continue the property in its tax-deferred status in subsequent years by filing a claim, as provided in section 39-3.5-104, annually if the property continues to be eligible for tax-deferred status.      History. Source: L. 78: Entire article added, p. 475, § 1, effective February 28, 1979. L. 79: IP(1) and (2) amended, p. 1414, § 8, effective January 1, 1980. L. 2005: (1.5) added, p. 878, § 3, effective June 1. L. 2021: IP(1.5)(a) and (1.5)(a)(I) amended, (SB 21-293), ch. 301, p. 1810, § 8, effective June 23.
CO Code § 39-3.5-113 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-113. Voluntary Repayment of Loans for Deferred Tax

  Subject to subsection (2) of this section, all or part of a loan for deferred taxes and accrued interest may, at any time, be paid by the taxpayer, his or her spouse, guardian, conservator, attorney-in-fact, personal representative, next of kin, heir-at-law, or child, or any person having or claiming a legal or equitable interest in the property. If the deferred tax lien is paid, in whole or in part, by a mortgagee or the beneficiary of a deed of trust or seller under contract, the amount paid may be added to the unpaid balance of the mortgage or deed of trust but shall be added to the last payment due under said mortgage or deed of trust or contract, without amortization.    Any payment made under this section shall be applied first to accrued interest and then to a loan for deferred taxes. Such payment does not affect the deferred tax status of the property. Voluntary payment does not give the person paying the taxes any interest in the property.     History. Source: L. 78: Entire article added, p. 476, § 1, effective February 28, 1979. L. 2002: Entire section amended, p. 639, § 6, effective July 1.
CO Code § 39-3.5-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-115. Limitations on Effect of Article

 Nothing in this article is intended to or shall be construed to prevent the collection, by foreclosure or otherwise, of personal property or other taxes which become a lien against tax-deferred property.   History. Source: L. 78: Entire article added, p. 476, § 1, effective February 28, 1979.
CO Code § 39-3.5-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-119. Release of Information Identifying Individuals Claiming Deferral

  Notwithstanding the provisions of part 2 of article 72 of title 24, C.R.S., or any other provision of law to the contrary, county treasurers and the state treasurer shall deny requests from individuals, corporations, or other private entities to inspect or produce the names, addresses, phone numbers, social security numbers, or other information identifying individuals who claim deferrals pursuant to this article.    Nothing in this section shall be construed to prohibit individuals from examining records recorded in county records by the county clerk and recorder nor shall it be construed to prohibit the disclosure of information:   Required in connection with granting or denying a claim for deferral;    Required in connection with an administrative, judicial, or other legal proceeding;    Required in connection with the conveyance, sale, or encumbrance of a specific property;    When the information is contained in a statistical compilation or other informational summary that does not disclose individual identifying information; or    When the individual claiming the exemption has agreed to the disclosure.        History. Source: L. 2001: Entire section added, p. 296, § 1, effective August 8.
CO Code § 39-3.5-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.5 - Tax Deferral for the Elderly and Military Personnel|§ 39-3.5-120. Expansion of Deferral Program - Consultation - Repeal

  The governor's office, in consultation with the state treasurer, shall commission a study of the property tax deferral program created in this article 3.5 and make recommendations for possible changes to the program to the general assembly by January 1, 2022. The study shall explore best practices to structure and administer a low-interest loan program to assist qualifying homeowners in paying annual property taxes on their principal residence. The study shall include, but not be limited to, estimated participation rates, cash-flow analysis, estimated average loan size, estimated loan duration and whether duration should be limited, estimated secured debt for primary residences, income-based eligibility alternatives, a market analysis for the state to securitize the debt, an estimate of the impact an expanded program will have on the state's annual budget, and projected costs of implementation, including costs for technology and staff, for the state treasurer and county treasurers.    This section is repealed, effective July 1, 2022.     History. Source: L. 2021: Entire section added, (SB 21-293), ch. 301, p. 1810, § 9, effective June 23.
CO Code § 39-3.7-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3.7 - Property Tax Work-Off Program for the Elderly|§ 39-3.7-101. Definitions

 As used in this article, unless the context otherwise requires:    “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, including special 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, or special district within the state of Colorado.     History. 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.
CO Code § 39-4-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 4 - Valuation of Public Utilities|§ 39-4-104. Inspection of Records of Utility

 The division of property taxation, through the administrator, and its employees, shall have the right at any time, upon demand, to inspect the books, accounts, and records of any public utility doing business in this state for the purpose of verifying the information contained in its filed statement and to examine under oath any officer, employee, or agent of such public utility. Any person making such demand upon a public utility on behalf of the administrator shall produce and exhibit his authority to make such inspection or examination.   History. Source: L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-4. L. 70: P. 382, § 17. History. Source: L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-4. L. 70: P. 382, § 17.
CO Code § 39-4-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 4 - Valuation of Public Utilities|§ 39-4-105. Production of Records

 By order or subpoena, the administrator may require the production of any books, accounts, or records of any public utility doing business in this state, or verified copies of the same, for examination, and any public utility failing or refusing to comply with any such order or subpoena shall forfeit and pay to the state the sum of one hundred dollars for each day it so fails or refuses.   History. Source: L. 64: R&RE, p. 690, § 1. C.R.S. 1963: § 137-4-5. L. 70: P. 383, § 18. History. Source: L. 64: R&RE, p. 690, § 1. C.R.S. 1963: § 137-4-5. L. 70: P. 383, § 18.