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Colo. Rev. Stat. § 32-11-675

Credits for prior assessment

Colorado · Colorado Revised Statutes Title 32 — Special Districts · Status: effective

Taxation
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Colo. Rev. Stat. § 32-11-675, Credits for prior assessment, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2312972
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Whenever any sum or any part thereof levied upon any tract in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment of the tract on account of which the same was paid.