Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-1-118 — Repeal of law levying state property tax - disposition of funds
After the repeal of any law levying a general property tax for the state or for state purposes takes effect, delinquent taxes collected by county treasurers as a result of the levy imposed by any such repealed law shall, when received by the state treasurer, be credited to the capital construction fund. Source: L. 71: p. 1243, § 1. C.R.S. 1963: § 137-1-21. Cross references: For the creation of and provisions relating to the capital construction fund, see § 24-75-302.
Source: official text