(1) For the property tax year beginning January 1, 1983, and for each property tax year thereafter, the actual value of a mobile home shall be determined by the assessor in accordance with the provisions of sections 39-1-103 (5) and 39-1-104 (10.2) for the determination of the actual value of real property.
(2) Repealed.
(3) (a) The valuation for assessment of each mobile home shall be computed on the same basis as the valuation for assessment of all taxable property; except that mobile homes shall be exempt from property taxation while located on sales display lots of mobile home dealers and listed as inventories of merchandise by such mobile home dealers. It is the duty of the seller of a mobile home to provide to the buyer a tax certificate and an itemized list of household furnishings, as defined in section 39-3-102 and which are included in the selling price of the mobile home, at the time of sale.
(b) A person who knowingly fails to provide an itemized list of household furnishings as required by this subsection (3) commits a civil infraction; except that, upon conviction of a second or subsequent such offense, such person commits a petty offense and shall be punished as provided in section 18-1.3-503.
Source: L. 77: Entire part RC&RE, p. 1741, � 3, effective January 1, 1978. L. 78: (3) amended, p. 478, � 2, effective March 10. L. 80: (2)(b) and (3) amended, p. 498, � 3, effective July 1. L. 82: (2)(a) amended, p. 557, � 1, effective January 1, 1983; (1) amended and (2) repealed, pp. 555, 556, �� 2, 3, effective January 1, 1984. L. 83: (1) R&RE and (2) repealed, pp. 1498, 1499, �� 2, 3, effective April 12; (3) amended, p. 1484, � 9, effective April 22. L. 87: (1) amended, p. 1388, � 8, effective January 1, 1991. L. 88: (1) amended, p. 1274, � 9, effective January 1, 1993. L. 89: (3)(a) amended, p. 1484, � 9, effective April 23. L. 94: (3) amended, p. 707, � 15, effective April 19. L. 95: (1) amended, p. 9, � 4, effective March 9. L. 2002: (3)(b) amended, p. 1555, � 345, effective October 1. L. 2021: (3)(b) amended, (SB 21-271), ch. 462, p. 3294, � 689, effective March 1, 2022.
Cross references: (1) For the power of county commissioners to levy taxes, see � 39-1-111; for household furnishings being exempt from taxation, see � 39-3-102.
(2) For the legislative declaration contained in the 2002 act amending subsection (3)(b), see section 1 of chapter 318, Session Laws of Colorado 2002.
39-5-204. Notification concerning mobile homes in a county for part of a year. (1) (a) Any person who brings a mobile home into a county after the assessment date of any year shall immediately notify the assessor of the location of the mobile home within the county.
(b) Repealed.
(c) For property tax years commencing on or after January 1, 1999:
(I) The assessor shall list and value a mobile home brought into a county from another county in this state after the assessment date for any year as of the assessment date of the following year.
(II) The assessor shall list and value a mobile home brought into a county from outside this state after the assessment date at such proportion of its value for the full calendar year as the number of calendar months remaining in such year bears to twelve; but, if the mobile home is brought into the county from outside this state before the sixteenth day of any calendar month, such month shall be considered as a full calendar month, and, if the mobile home is brought into the county from outside this state on or after the sixteenth day of any calendar month, such month shall be disregarded.
Source: L. 77: Entire part RC&RE, p. 1741, � 3, effective January 1, 1978. L. 98: Entire section amended p. 439, � 1, effective August 5.
Editor's note: Subsection (1)(b)(II) provided for the repeal of subsection (1)(b), effective January 1, 2000. (See L. 98, p. 439.)