Colorado § 39-12-112 - Allowance for erroneous assessments.
Full text of Colorado Colorado Revised Statutes § 39-12-112 — Allowance for erroneous assessments., with citation guidance and answers to common questions.
§ 39-12-112. Allowance for erroneous assessments.
The state treasurer shall allow each treasurer to take credit for the amount of state tax that may have been refunded to the taxpayer as double or erroneous assessments or refunded to the purchaser of a tax lien on real estate which lien was erroneously sold.
Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-12. L. 85: Entire section amended, p. 1250, § 40, effective July 1.
Frequently Asked Questions About Colorado § 39-12-112
What does Colorado Revised Statutes § 39-12-112 cover?
Section 39-12-112 ("Allowance for erroneous assessments.") 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 § 39-12-112?
A common citation format is "Colorado Revised Statutes § 39-12-112" (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 § 39-12-112 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.