(1) (a) Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United States mail shall be deemed filed with and received by the public officer or agency to which it was addressed on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed.
(b) Any such document which is mailed, but not received by the public officer or agency to which it was addressed, or is received and the cancellation mark is not legible, or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mail on or before the date due for filing. In such cases of nonreceipt of a document by the public officer or agency to which it was addressed, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by such public officer of the failure to receive such document.
(2) If any report, schedule, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, schedule, claim, tax return, statement, remittance, or other document was mailed to the public officer or agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.
(3) If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.
Source: L. 77: Entire section added, p. 1404, � 2, effective July 1. L. 79: (1)(a) amended, p. 1420, � 1, effective January 1, 1980.
39-1-121. Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions. (1) As used in this section, unless the context otherwise requires:
(a) Communication means any tax statement pursuant to section 39-10-103.
(b) Mill means the rate of property taxation equivalent to the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.
(c) Valuation for assessment means the actual value of any real or personal property multiplied by the assessment percentages specified in law.
(2) The general assembly hereby finds, determines, and declares that communications to taxpayers regarding the imposition of property taxes expressed in mills can be unduly confusing to the general public. The general assembly further finds, determines, and declares that, for the convenience of taxpayers and to assist citizens in better understanding the property taxation system, it is advantageous for governmental entities levying property taxes to inform taxpayers of such tax rates in terms of the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.
(3) In any communication to a taxpayer, any mill levy amounts stated shall be converted into the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.
Source: L. 88: Entire section added, p. 1273, � 7, effective July 1. L. 92: (1)(a) amended, p. 2181, � 52, effective June 2. L. 94: (1)(a) amended, p. 1197, � 103, effective July 1. L. 2020: (1)(c) amended, (SB 20-223), ch. 291, p. 1438, � 4, effective January 1, 2021.
Editor's note: Section 5(2) of chapter 291 (SB 20-223), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 2 of Senate Concurrent Resolution 20-001. The ballot issue, referred to voters as amendment B, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:
FOR: 1,740,395
AGAINST: 1,285,136
39-1-122. Interim task force to study property tax assessment - classification - land used for agricultural and other purposes - 2010 interim - legislative declaration - repeal. (Repealed)
Source: L. 2010: Entire section added, (HB 10-1293), ch. 357, p. 1699, � 1, effective June 7.
Editor's note: Subsection (7) provided for the repeal of this section, effective July 1, 2012. (See L. 2010, p. 1699.)
39-1-123. Property tax reimbursement - property destroyed by natural cause - repeal. (Repealed)
Source: L. 2014: Entire section added, (HB 14-1001), ch. 222, p. 830, � 1, effective May 17. L. 2025: (1) and (2)(a)(II) amended and (7) added, (SB 25-259), ch. 126, p. 493, � 1, effective April 25.
Editor's note: (1) For the amendments in SB 25-259 in effect from April 25, 2025, to July 1, 2025, see chapter 126, Session Laws of Colorado 2025. (L. 2025, p. 493.)
(2) Subsection (7) provided for the repeal of this section, effective July 1, 2025. (See L. 2025, p. 493.)
39-1-124. Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered. If a county assessor or treasurer has reasonable certainty that a mailing or notice required to be sent pursuant to this title 39 will not be delivered to a residential real property address by the United States postal service, the county assessor or treasurer is not required to send the mailing or notice to that residential real property address; except that this section does not apply to notices required to be sent pursuant to sections 39-11-128 and 39-10-111.5 (6)(b).
Source: L. 2020: Entire section added, (HB 20-1077), ch. 80, p. 325, � 7, effective September 14.