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Section 39-3-133 - Payment of property taxes extinguishes lien — Colorado Law | CourtGPT
  1. Home/
  2. Laws/
  3. Colorado/
  4. Title 39 - Taxation (§§ 39-1-101 — 39-37-301)/
  5. Property Tax - General and Administrative (§§ 39-1-101 — 39-2-131)/
  6. Exemptions - Reimbursement to Local Governmental Entities - Repeal/
  7. Article 3 - Exemptions/
  8. Part 1 - Property Exempt From Taxation/
  9. Section 39-3-133 - Payment of property taxes extinguishes lien
Colorado Legal Code
Payment to the treasurer of prorated property taxes for the current taxable year, as provided for in sections 39-3-131 and 39-3-132, together with payment of any other unpaid property taxes, delinquent interest, or charges thereon, shall extinguish the lien for property taxes on such property, or a portion thereof; however, if only a portion of any parcel, tract, or lot of real property becomes exempt from the levy and collection of property tax and no property taxes are collected at that time, the lien of property taxes levied or to be levied shall attach to the remaining portion of such real property.L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. L. 92: Entire section amended, p. 2223, § 4, effective April 9.This section is similar to former § 39-3-110 as it existed prior to 1989.

Section 39-3-133 - Payment of property taxes extinguishes lien

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