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Colorado Revised Statutes Title 39. Taxation § 39-3.5-119. Release of information identifying individuals claiming deferral

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) Notwithstanding the provisions of part 2 of article 72 of title 24, C.R.S., or any other provision of law to the contrary, county treasurers and the state treasurer shall deny requests from individuals, corporations, or other private entities to inspect or produce the names, addresses, phone numbers, social security numbers, or other information identifying individuals who claim deferrals pursuant to this article.

(2) Nothing in this section shall be construed to prohibit individuals from examining records recorded in county records by the county clerk and recorder nor shall it be construed to prohibit the disclosure of information:

(a) Required in connection with granting or denying a claim for deferral;

(b) Required in connection with an administrative, judicial, or other legal proceeding;

(c) Required in connection with the conveyance, sale, or encumbrance of a specific property;

(d) When the information is contained in a statistical compilation or other informational summary that does not disclose individual identifying information; or

(e) When the individual claiming the exemption has agreed to the disclosure.

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Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-3.5-119. Release of information identifying individuals claiming deferral - last updated January 01, 2025 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-3-5-119/

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