Colorado Revised Statutes Title 39. Taxation § 39-3.5-110. Events requiring repayment of loans--notice to state treasurer

(a) The taxpayer who claimed the tax deferral dies;

(b) The property on which the taxes were deferred is sold or becomes subject to a contract of sale, or title to the property is transferred to someone other than the taxpayer who claimed the tax deferral;

(c) The property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from such tax-deferred property by reason of ill health or because the property is uninhabitable as a result of natural causes;

(d) The tax-deferred property no longer meets the requirement of section 39-3.5-103(1)(c);

(d.5) The tax-deferred property no longer meets the requirement of section 39-3.5-103(1)(f), except in the case of a property whose value has decreased as a result of natural causes; and

(e) The location of the tax-deferred mobile home has changed either within the county or to another county.