Colorado § 39-3.7-101 - Definitions.
Full text of Colorado Colorado Revised Statutes § 39-3.7-101 — Definitions., with citation guidance and answers to common questions.
§ 39-3.7-101. Definitions.
As used in this article, unless the context otherwise requires:
(1) "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.
(2) "Property tax work-off program" means any program established pursuant to the provisions of this article.
(3) "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.
(4) "Taxing entity" means any county, city and county, city, town, school district, or special district within the state of Colorado.
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.
Frequently Asked Questions About Colorado § 39-3.7-101
What does Colorado Revised Statutes § 39-3.7-101 cover?
Section 39-3.7-101 ("Definitions.") 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 § 39-3.7-101?
A common citation format is "Colorado Revised Statutes § 39-3.7-101" (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 § 39-3.7-101 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.