{"data":{"id":"us-co/c.r.s.-39-3.5-105.7","jurisdiction":"us-co","citation":"C.R.S. § 39-3.5-105.7","heading":"Prior deferrals to be treated as loans.","body":"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.","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":"62b15c3c3541634d5a1c92630d898e87cedebfd0e6e5e7830a1a352708d701bb","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-3.5-105.5","next":"us-co/c.r.s.-39-3.5-106"},"notice":"GroundRules: Original legal text. Not legal advice."}