C.R.S. Section 39-12-112
Allowance for erroneous assessments


The state treasurer shall allow each treasurer to take credit for the amount of state tax that may have been refunded to the taxpayer as double or erroneous assessments or refunded to the purchaser of a tax lien on real estate which lien was erroneously sold.

Source: Section 39-12-112 — Allowance for erroneous assessments, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed May 26, 2025).

Current through Fall 2025

§ 39-12-112. Allowance for erroneous assessments's source at colorado​.gov