Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-13-101 Legislative declaration
1.0K chars
(1) The general assembly declares that, in enacting laws relating to the general property tax, it has provided that certain property in each county of the state shall be appraised and the actual value thereof determined by the assessor and that one of the several factors to be co…
Colo. Rev. Stat. § 39-13-101.5 Definitions
0.2K chars
As used in this article 13, unless the context otherwise requires: (1) Documentary fee means the fee imposed pursuant to section 39-13-102 (1). Source: L. 2025: Entire section added, (SB 25-275), ch. 377, p. 2103, � 313, effective August 6.
Colo. Rev. Stat. § 39-13-102 Documentary fee imposed - amount - to whom payable
4.4K chars
(1) There is imposed and shall be paid, by every person offering for recording in the office of the county clerk and recorder any deed or instrument in writing wherein or whereby title to real property situated in this state is granted or conveyed, a documentary fee measured by t…
Colo. Rev. Stat. § 39-13-103 Evidence of payment of fee
0.6K chars
Each county clerk and recorder shall evidence payment of the documentary fee imposed in this article in the recording annotation or by imprinting, typing, stamping, or writing in ink on the margin or other blank portion of every document to which such fee applies the words State …
Colo. Rev. Stat. § 39-13-104 Exemptions
2.3K chars
(1) The documentary fee imposed in this article shall not apply to: (a) Any deed wherein the United States or any agency or instrumentality thereof or the state of Colorado or any political subdivision thereof is either the grantor or the grantee; except that, at the time such en…
Colo. Rev. Stat. § 39-13-105 No deed recorded unless documentary fee paid
0.7K chars
No deed or instrument in writing to which a documentary fee applies shall be recorded until and unless the documentary fee payable thereon has been paid and evidence of its payment has been imprinted, typed, stamped, or written in ink thereon as provided in section 39-13-103. Any…
Colo. Rev. Stat. § 39-13-106 Unlawful acts - penalty
0.9K chars
(1) It is unlawful for any person to commit the following acts: (a) To fail or refuse to pay the documentary fee imposed in this article when such payment is required; (b) To willfully and knowingly recite to the county clerk and recorder a consideration greater or less than the …
Colo. Rev. Stat. § 39-13-107 Assessor to compile continuing record
0.5K chars
It is the duty of each assessor to examine at least once each year all documents recorded in his county upon which a documentary fee has been paid and to determine in each case the consideration upon which such fee was computed and paid. He shall compile and maintain in his offic…
Colo. Rev. Stat. § 39-13-108 Disposition of fees
0.2K chars
All documentary fees collected by the county clerk and recorder shall be deposited with the treasurer at least once each month and credited by him in the manner prescribed by law. Source: L. 67: p. 944, � 1. C.R.S. 1963: � 137-13-8.