{"data":{"id":"us-co/c.r.s.-39-3.5-105.5","jurisdiction":"us-co","citation":"C.R.S. § 39-3.5-105.5","heading":"Loan of state money to taxpayers.","body":"(1) Upon approval by the state treasurer of a taxpayer's application to participate in the property tax deferral program, the state treasurer shall make a loan to the taxpayer in the amount certified as deferred in the taxpayer's certificate of deferral. The loan shall be disbursed to a county treasurer on behalf of the taxpayer pursuant to section 39-3.5-106 and shall be made from the moneys on deposit in the state treasury that are not immediately required to be disbursed.\n\n(2) Interest on a loan for property tax deferral shall accrue at the rate specified in section 39-3.5-105 (5). The interest shall accrue beginning May 1 of the calendar year in which the deferral is claimed until the date on which the loan is repaid.","path":["Title 39 - Taxation","Article 3.5 - Tax Deferral for the Elderly and Military Personnel"],"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":"34f4099dfcb466e3f808d25ab9e0df79cc59c841aab6f09ae124a79a14c3ebbe","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-3.5-105","next":"us-co/c.r.s.-39-3.5-105.7"},"notice":"GroundRules: Original legal text. Not legal advice."}