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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-1-112

Taxes available - when

Official textolls.infolast amended

Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28.

Amendment history

L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28.

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In this article (31 sections)
  1. 39-1-101 · Legislative declaration
  2. 39-1-101.5 · Legislative declaration - taxpayer rights
  3. 39-1-102 · Definitions
  4. 39-1-103 · Actual value determined - when - legislative declaration
  5. 39-1-103.5 · Restrictions on information
  6. 39-1-104 · Valuation for assessment - definitions
  7. 39-1-104.2 · Residential real property - valuation for assessment -…
  8. 39-1-104.5 · Severed mineral interest - placement on tax roll
  9. 39-1-104.6 · Qualified-senior primary residence real property -…
  10. 39-1-105 · Assessment date
  11. 39-1-105.5 · Reappraisal ordered based on valuation for assessment…
  12. 39-1-106 · Partial interests not subject to separate tax
  13. 39-1-107 · Tax liens
  14. 39-1-108 · Payment of taxes - grantor and grantee
  15. 39-1-109 · Taxes paid by mortgagee - effect
  16. 39-1-110 · Notice - formation of political subdivision - boundary…
  17. 39-1-111 · Taxes levied by board of county commissioners
  18. 39-1-111.5 · Temporary property tax credits and temporary mill levy…
  19. 39-1-112 · Taxes available - when
  20. 39-1-113 · Abatement and refund of taxes
  21. 39-1-114 · Who may administer oath
  22. 39-1-115 · Records prima facie evidence
  23. 39-1-116 · Penalty for divulging confidential information
  24. 39-1-117 · Prior actions not affected
  25. 39-1-118 · Repeal of law levying state property tax - disposition of…
  26. 39-1-119 · Funds held for payment of taxes - refund - reduction and…
  27. 39-1-119.5 · Funds collected by lessors of personal property for…
  28. 39-1-120 · Filing - when deemed to have been made
  29. 39-1-121 · Expression of rate of property taxation in dollars per…
  30. 39-1-124 · Mailing required to be sent by county assessor or treasurer…
  31. 39-1-125 · Tax and levy rate information publicly available
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