The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities.
Source: L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: p. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective January 1, 1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Office of county assessor created by constitution. The office of county assessor in each county was created by the constitution, but the duties thereof are prescribed by legislative acts. Bartlett & Co. v. Bd. of County Comm'rs, 152 Colo. 388, 382 P.2d 193 (1963).
Legislative duties must comply with constitution. County assessors have specific duties to perform in conformity with legislative directions and, in performing such duties, they must comply with the general admonition of § 3 of art. X, Colo. Const., with the ultimate goal of securing just and equalized valuations. Bartlett & Co. v. Bd. of County Comm'rs, 152 Colo. 388, 382 P.2d 193 (1963).
Applied in Bd. of County Comm'rs v. Colo. Bd. of Assmt. Appeals, 628 P.2d 156 (Colo. App. 1981).