Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-4-101 Definitions
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As used in this article 4, unless the context otherwise requires: (1) Aircraft means any contrivance now known or hereafter invented, used, or designed for navigation or flight through the air and designed to carry at least one person. (2) Airline company means any operator who e…
Colo. Rev. Stat. § 39-4-102 Valuation of public utilities - legislative declaration - definition
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(1) The administrator shall determine the actual value of the operating property and plant of each public utility as a unit, giving consideration to the following factors and assigning such weight to each of such factors as in the administrator's judgment will secure a just value…
Colo. Rev. Stat. § 39-4-104 Inspection of records of utility
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The division of property taxation, through the administrator, and its employees, shall have the right at any time, upon demand, to inspect the books, accounts, and records of any public utility doing business in this state for the purpose of verifying the information contained in…
Colo. Rev. Stat. § 39-4-105 Production of records
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By order or subpoena, the administrator may require the production of any books, accounts, or records of any public utility doing business in this state, or verified copies of the same, for examination, and any public utility failing or refusing to comply with any such order or s…
Colo. Rev. Stat. § 39-4-106 Valuation of utilities - apportionment
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(1) Repealed. (2) In the specific case of a telegraph company, the administrator shall: (a) Determine, as of the last day of December of each year, the actual value of such company as a unit, or of its property and plant within this state, in the manner provided in section 39-4-1…
Colo. Rev. Stat. § 39-4-107 Statement of valuation to counties
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No later than July 1 in each year, the administrator shall advise both the assessor of each county wherein property of a public utility is located and the public utility itself of the valuation of such public utility in such county, and such amount shall be entered on the tax rol…
Colo. Rev. Stat. § 39-4-108 Complaint - hearing - decision
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(1) Any public utility, being of the opinion that the actual value of its property and plant as determined by the administrator is illegal, erroneous, or not uniform with the actual value of like property similarly situated, as determined by the administrator, may, no later than …
Colo. Rev. Stat. § 39-4-109 Judicial review
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(1) Any petitioner or any other public utility, assessor, or board of county commissioners adversely affected or the administrator may appeal any decision of the board of assessment appeals or the district court denying a petition in whole or in part to the court of appeals. No n…