C.R.S. Section 39-3.5-105.7
Prior deferrals to be treated as loans

39‑3.5‑101
Definitions 39‑3.5‑102
Deferral of tax on homestead - qualifications - filing of claim 39‑3.5‑103
Property entitled to deferral 39‑3.5‑103.5
State treasurer - program administration - rules 39‑3.5‑104
Claim form - contents 39‑3.5‑105
Listing of tax-deferred property - tax as lien - interest accrual 39‑3.5‑105.5
Loan of state money to taxpayers 39‑3.5‑105.7
Prior deferrals to be treated as loans 39‑3.5‑106
State treasurer to pay county treasurer an amount equivalent to deferred taxes 39‑3.5‑107
Repayment of loans - release of liens - disposition of payments 39‑3.5‑108
Notice to taxpayer regarding duty to claim deferral annually 39‑3.5‑109
Failure to receive notices 39‑3.5‑110
Events requiring repayment of loans - notice to state treasurer 39‑3.5‑111
Time for payment - delinquencies 39‑3.5‑112
Election by spouse to continue tax deferral 39‑3.5‑113
Voluntary repayment of loans for deferred tax 39‑3.5‑115
Limitations on effect of article 39‑3.5‑119
Release of information identifying individuals claiming deferral