After the repeal of any law levying a general property tax for the state or for state purposes takes effect, delinquent taxes collected by county treasurers as a result of the levy imposed by any such repealed law shall, when received by the state treasurer, be credited to the capital construction fund.
C.R.S. § 39-1-118
For the creation of and provisions relating to the capital construction fund, see § 24-75-302.