C.R.S. § 39-3.5-105.7 — Prior deferrals to be treated as loans

All deferred real property tax paid by the state treasurer to a county treasurer prior to July 1, 2002, shall be reclassified as an investment in a loan to a taxpayer that was disbursed to a county treasurer on behalf of the taxpayer, and all provisions of this article shall apply to the loan. Source: L. 2002: Entire section added, p. 637, § 1, effective July 1.