Colorado § 39-1.5-107 - Prepayment arrangement not a general obligation indebtedness.
Full text of Colorado Colorado Revised Statutes § 39-1.5-107 — Prepayment arrangement not a general obligation indebtedness., with citation guidance and answers to common questions.
§ 39-1.5-107. Prepayment arrangement not a general obligation indebtedness.
Any arrangement for prepayment of ad valorem taxes under this article shall not be construed to be a general obligation indebtedness.
Source: L. 81: Entire article added, p. 1841, § 1, effective May 28.
ARTICLE 2
Division of Property Taxation - Administrator - Board
39-2-101. Division created - property tax administrator.
39-2-102. Qualifications.
39-2-103. Exercise of power.
39-2-104. Oath of office.
39-2-105. Seal.
39-2-106. Employees - compensation.
39-2-107. Office - hearings.
39-2-108. Rules and regulations.
39-2-109. Duties, powers, and authority.
39-2-109.5. Computers for property assessment - state assistance. (Repealed)
39-2-110. Annual school for assessors.
39-2-111. Complaints.
39-2-112. Assessor to appear - when.
39-2-113. Administrator may intervene.
39-2-114. Reappraisal - when - procedures.
39-2-115. Review of abstracts of assessment - recommendations.
39-2-116. Approval of tax abatement or refund.
39-2-117. Applications for exemption - review - annual reports - procedures - rules - definition.
39-2-118. Recommendations to governor.
39-2-119. Annual report.
39-2-120. Powers of property tax administrator.
39-2-121. Enforcement of orders.
39-2-122. Notice prior to injunction.
39-2-123. Board of assessment appeals created - members - compensation.
39-2-124. Executive director to furnish employees and clerical assistance.
39-2-125. Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund.
39-2-126. Delaying effect of decision - when.
39-2-127. Board of assessment appeals meetings - proceedings - representation before board.
39-2-128. Board of assessment appeals may issue orders.
39-2-129. Advisory committee to the property tax administrator created.
39-2-130. Membership of the advisory committee - terms - compensation - meetings.
39-2-131. Function of the committee - notice of proposed changes - property tax materials - definition.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-1.5-107
What does Colorado Revised Statutes § 39-1.5-107 cover?
Section 39-1.5-107 ("Prepayment arrangement not a general obligation indebtedness.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-1.5-107?
A common citation format is "Colorado Revised Statutes § 39-1.5-107" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-1.5-107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.