{"data":{"id":"us-co/c.r.s.-39-1.5-105","jurisdiction":"us-co","citation":"C.R.S. § 39-1.5-105","heading":"Prepaid taxes subject to laws governing financial affairs.","body":"Moneys received pursuant to this article are subject to such laws relating to financial affairs, including budget, accounting, and auditing laws, as are or may be made applicable to the local government which receives such moneys.","path":["Title 39 - Taxation","Article 1.5 - Prepayment of Ad Valorem Taxes"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"55fd73207b3596f622f0fd87e13d0dfdbecb5d80fc4f31a9ac80dfd8629d844c","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-1.5-104","next":"us-co/c.r.s.-39-1.5-106"},"notice":"GroundRules: Original legal text. Not legal advice."}