C.R.S. § 39-1-108 — Payment of taxes - grantor and grantee

As between the grantor and grantee of property other than property described in section 39-5-104.5, when the instrument of conveyance does not contain an express agreement as to which party shall pay the taxes that may be levied on the property conveyed in the year in which conveyed, if such conveyance is made after the thirty-first day of December and before the first day of July next following, the grantee shall pay such taxes; but if the conveyance is made after the thirtieth day of June and before the first day of January next following, the grantor shall pay such taxes. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-8. L. 2020: Entire section amended, (HB 20-1077), ch. 80, p. 324, § 6, effective September 14.