Colorado Revised Statutes Title 39 — Taxation
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.
Amendment history
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.
Source: view the official text
In this article (31 sections)
- 39-1-101 · Legislative declaration
- 39-1-101.5 · Legislative declaration - taxpayer rights
- 39-1-102 · Definitions
- 39-1-103 · Actual value determined - when - legislative declaration
- 39-1-103.5 · Restrictions on information
- 39-1-104 · Valuation for assessment - definitions
- 39-1-104.2 · Residential real property - valuation for assessment -…
- 39-1-104.5 · Severed mineral interest - placement on tax roll
- 39-1-104.6 · Qualified-senior primary residence real property -…
- 39-1-105 · Assessment date
- 39-1-105.5 · Reappraisal ordered based on valuation for assessment…
- 39-1-106 · Partial interests not subject to separate tax
- 39-1-107 · Tax liens
- 39-1-108 · Payment of taxes - grantor and grantee
- 39-1-109 · Taxes paid by mortgagee - effect
- 39-1-110 · Notice - formation of political subdivision - boundary…
- 39-1-111 · Taxes levied by board of county commissioners
- 39-1-111.5 · Temporary property tax credits and temporary mill levy…
- 39-1-112 · Taxes available - when
- 39-1-113 · Abatement and refund of taxes
- 39-1-114 · Who may administer oath
- 39-1-115 · Records prima facie evidence
- 39-1-116 · Penalty for divulging confidential information
- 39-1-117 · Prior actions not affected
- 39-1-118 · Repeal of law levying state property tax - disposition of…
- 39-1-119 · Funds held for payment of taxes - refund - reduction and…
- 39-1-119.5 · Funds collected by lessors of personal property for…
- 39-1-120 · Filing - when deemed to have been made
- 39-1-121 · Expression of rate of property taxation in dollars per…
- 39-1-124 · Mailing required to be sent by county assessor or treasurer…
- 39-1-125 · Tax and levy rate information publicly available