{"data":{"id":"us-co/c.r.s.-39-1.5-106","jurisdiction":"us-co","citation":"C.R.S. § 39-1.5-106","heading":"Relationship between prepaid taxes and the limitation on local government levies.","body":"In determining the amount of revenue which a local government is allowed to levy under section 29-1-301, C.R.S., prepayments made under this article shall not be deemed property tax revenue in the year of prepayment; however, tax liability against which a credit is to be allowed shall be deemed property tax revenue attributable to increased valuation for new construction or bond revenue in accordance with section 29-1-302, C.R.S., in the year in which a credit is to be allowed.","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":"b41022abbcdbb53a922ccfb82ee65f6c95170e0c63bbd454b8127b8df38c4255","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-1.5-105","next":"us-co/c.r.s.-39-1.5-107"},"notice":"GroundRules: Original legal text. Not legal advice."}