Colorado § 39-3.5-106 - State treasurer to pay county treasurer an amount equivalent to deferred taxes.
Full text of Colorado Colorado Revised Statutes § 39-3.5-106 — State treasurer to pay county treasurer an amount equivalent to deferred taxes., with citation guidance and answers to common questions.
§ 39-3.5-106. State treasurer to pay county treasurer an amount equivalent to deferred taxes.
(1) 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.
(2) 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 ensure that each account for tax-deferred property complies with this article.
(3) Repealed.
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. L. 2022: (3) added, (SB 22-220), ch. 388, p. 2761, § 8, effective June 7. L. 2025: (3) repealed, (SB 25-261), ch. 425, p. 2414, § 7, effective July 1.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-3.5-106
What does Colorado Revised Statutes § 39-3.5-106 cover?
Section 39-3.5-106 ("State treasurer to pay county treasurer an amount equivalent to deferred taxes.") 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 § 39-3.5-106?
A common citation format is "Colorado Revised Statutes § 39-3.5-106" (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 § 39-3.5-106 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.