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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

43 sections·Filtered byTitle 39✕Ch 5✕

Colo. Rev. Stat. § 39-5-101 Duties of assessor
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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 sec…
Colo. Rev. Stat. § 39-5-102 When schedules required - nonresident owners listed
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(1) Ownership of real property shall be ascertained by the assessor from the records of the county clerk and recorder, and owners of real property shall not be required to file schedules listing the same; but any person having or claiming to have an undivided interest in any real…
Colo. Rev. Stat. § 39-5-103 Property described
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In listing tracts or parcels of real property, the assessor shall identify the same by section, or part of a section, township, and range, and, if such part of a section is not a legal subdivision, then by some other description sufficient to identify the same. In listing town or…
Colo. Rev. Stat. § 39-5-103.5 Maps of parcels of land in the county

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(1) Prior to January 1, 1981, each assessor shall prepare and maintain full, accurate, and complete maps showing the parcels of land in his county. The maps shall include a master county index map, together with applicable township, section, and quarter-section maps, depending on…

Colo. Rev. Stat. § 39-5-104 Valuation of property

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Each tract or parcel of land and each town or city lot shall be separately appraised and valued, except when two or more adjoining tracts, parcels, or lots are owned by the same person, in which case the same may be appraised and valued either separately or collectively. When a s…

Colo. Rev. Stat. § 39-5-104.5 Valuation of personal property

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(1) On and after January 1, 1996, personal property shall be valued as of the assessment date, and the tax shall apply for the full assessment year without regard to any destruction, conveyance, relocation, or change in tax status occurring after the assessment date. The owner of…

Colo. Rev. Stat. § 39-5-104.7 Valuation of real and personal property that produces alternating current electricity from a renewable energy source

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(1) (a) Except as provided in paragraph (b) of this subsection (1), on and after January 1, 2008, all real and personal property used to produce two megawatts or less of alternating current electricity from a renewable energy source shall be valued by the assessor in the county w…

Colo. Rev. Stat. § 39-5-105 Improvements - water rights - valuation

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(1) Improvements shall be appraised and valued separately from land, except improvements other than buildings on land which is used solely and exclusively for agricultural purposes, in which case the land, water rights, and improvements other than buildings shall be appraised and…

Colo. Rev. Stat. § 39-5-106 Purchase of state land

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The equity in land purchased from the state under contract shall, during the term of such contract, be appraised and valued in the same manner as though held in fee by the purchaser, and any improvements on such land shall be appraised and valued in the same manner as other impro…

Colo. Rev. Stat. § 39-5-107 Personal property schedule

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(1) All taxable personal property shall be listed on a form of schedule approved by the administrator and prepared and furnished by the assessor. Such schedule shall be so designed as to show the owner's name, address, social security number or federal employer identification num…

Colo. Rev. Stat. § 39-5-108 Schedule sent to taxpayer - return

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As soon after the assessment date as may be practicable, the assessor shall mail or deliver one copy of the personal property schedule to the place of business or to the residence of each person known or believed to own taxable personal property located in the county, or to the a…

Colo. Rev. Stat. § 39-5-108.5 Furnished residential real property rental advertisements - information to be provided to the assessor - legislative declaration

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(1) The general assembly hereby finds and declares that: (a) Each assessor is required by law to discover and assess taxable personal property in the assessor's county and to provide each person known or believed to own taxable personal property in the county with a personal prop…

Colo. Rev. Stat. § 39-5-110 Property brought into state after assessment date - removal before next assessment date

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(1) Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section 39-5-108. (2) …

Colo. Rev. Stat. § 39-5-113 Movable equipment - apportionment of value

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(1) Any person owning any portable or movable equipment which is apt to be located or maintained in two or more counties of the state during any calendar year shall indicate in a statement accompanying his personal property schedule the kind and description and a serial number, i…

Colo. Rev. Stat. § 39-5-113.3 Oil and gas drilling rigs - apportionment of value

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(1) As soon after the assessment date as may be practicable, the assessor shall determine those oil or gas drilling rigs that were operating, stored, or maintained in the county during the preceding calendar year and shall mail or deliver two copies of a declaration to the place …

Colo. Rev. Stat. § 39-5-113.5 Works of art - apportionment of value

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(1) Any persons owning any works of art which are apt to be displayed in any county of the state during any calendar year shall indicate in a statement accompanying their personal property schedule the kind and description of such works of art and the estimated period of time dur…

Colo. Rev. Stat. § 39-5-114 Unclassified property shown on schedule

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If any person owns, holds, or controls any kind or character of taxable personal property which is not specifically classified on the personal property schedule, he shall note such property therein, and such notation shall be held to be a sufficient description thereof for purpos…

Colo. Rev. Stat. § 39-5-115 Taxpayer to furnish information - affidavit on mineral leases

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(1) At any time prior or subsequent to April 15 of each year, the assessor may request any person known or believed to own taxable property located in his county to furnish such information or to make available for examination such records as may be required by him to determine t…

Colo. Rev. Stat. § 39-5-116 Failure to file schedule - failure to fully and completely disclose

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(1) If any person owning taxable personal property to whom one or more personal property schedules have been mailed, or upon whom the assessor or his deputy has called and left one or more schedules, fails to complete and return the same to the assessor by the April 15 next follo…

Colo. Rev. Stat. § 39-5-117 Property improvements destroyed after assessment date

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Whenever any improvements are destroyed or demolished subsequent to the assessment date in any year, it is the duty of the owner thereof or the owner's agent to promptly notify the assessor of such destruction or demolition and the date upon which the same occurred. In all such c…

Colo. Rev. Stat. § 39-5-118 Failure to receive schedule - validity of valuation

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No determination of the actual value of any taxable personal property made by the assessor shall be rendered invalid by reason of his failure to secure or receive the personal property schedule required to be completed and returned to him prior to his determination of such value.…

Colo. Rev. Stat. § 39-5-119 Refusal to answer - court order

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Whenever any person refuses to be interviewed by the assessor or his deputy or refuses to answer any pertinent questions relative to taxable property owned by him, or in his possession, or under his control, then, in the discretion of the district court having jurisdiction in the…

Colo. Rev. Stat. § 39-5-120 Tax schedules endorsed and filed - availability for inspection

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All personal property schedules and exhibits or statements attached thereto returned to or secured by the assessor shall be endorsed with the name of the person whose taxable personal property is listed therein and shall be filed in either alphabetical or numerical order and reta…

Colo. Rev. Stat. § 39-5-121 Notice of valuation - legislative declaration - definition - repeal

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(1) (a) (I) [Editor's note: This version of subsection (1)(a)(I) is effective until January 1, 2027.] No later than May 1 in each year, the assessor shall mail to each person who owns land or improvements a notice setting forth the valuation of such land or improvements. For agri…

Colo. Rev. Stat. § 39-5-121.5 Valuation - inspection of data by taxpayers

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At the written request of any taxpayer or any agent of such taxpayer and subject to such confidentiality requirements as provided by law, the assessor shall, within seven working days after receipt of said request, make available to the taxpayer or agent the data used by the asse…

Colo. Rev. Stat. § 39-5-122 Taxpayer's remedies to correct errors

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(1) (a) [Editor's note: This version of subsection (1)(a) is effective until January 1, 2027.] On or before May 1 of each year, the assessor shall give public notice in at least one issue of a newspaper published in the assessor's county that, beginning on the first working day a…

Colo. Rev. Stat. § 39-5-122.7 Alternate protest and appeal procedure for specified counties

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(1) [Editor's note: This version of subsection (1) is effective until January 1, 2027.] The governing body of any county may, at the request of the assessor, elect to use an alternate protest and appeal procedure to determine objections and protests concerning valuations of taxab…

Colo. Rev. Stat. § 39-5-123 Abstract of assessment or amended abstract of assessment

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(1) (a) Upon conclusion of hearings by the county board of equalization, as provided in article 8 of this title 39, the assessor shall complete the assessment roll of all taxable property within the assessor's county, and, no later than August 25 in each year or no later than Nov…

Colo. Rev. Stat. § 39-5-124 Property tax administrator to examine abstract

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(1) When the abstract of assessment has been subscribed and sworn to by the assessor and by the chairman of the board of county commissioners, the assessor shall transmit, in electronic or paper format, one copy thereof to the administrator. (2) Upon receipt of such abstract, the…

Colo. Rev. Stat. § 39-5-125 Omission - correction of errors

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(1) Except as otherwise provided in subsection (3) of this section, whenever it is discovered that any taxable property has been omitted from the assessment roll of any year or series of years, the assessor shall immediately determine the value of such omitted property and shall …

Colo. Rev. Stat. § 39-5-126 Wrongful return by assessor

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Whenever any assessor willfully and knowingly omits any taxable property in his county from the assessment roll, or willfully and knowingly values any taxable property in his county contrary to the manner prescribed by law, and willfully and knowingly subscribes and swears to an …

Colo. Rev. Stat. § 39-5-127 Correction of assessments

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Whenever the state board of equalization makes any change in the abstract of assessment of any county or orders an increase or decrease in the valuation of any class or subclass of property located therein, the assessor shall make the necessary changes in the abstract of assessme…

Colo. Rev. Stat. § 39-5-128 Certification of valuation for assessment

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(1) (a) No later than August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor's county the total valuation fo…

Colo. Rev. Stat. § 39-5-129 Delivery of tax warrant - public inspection

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(1) As soon as practicable after the requisite taxes for the year have been levied but in no event later than January 10 of each year, the assessor shall deliver the tax warrant under the hand and official seal of the assessor to the treasurer, which shall be made readily availab…

Colo. Rev. Stat. § 39-5-130 Informality not to invalidate

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No informality in complying with the requirements of section 39-5-129 shall render any proceedings for the collection of taxes invalid. The assessor shall take the receipt of the treasurer for the tax warrant, and such warrant shall be full and complete authority for the treasure…

Colo. Rev. Stat. § 39-5-132 Assessment and taxation of new construction

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(1) The general assembly hereby finds and declares that it is a matter of statewide concern that revenues from property taxes on newly constructed buildings may need to be put to special use in order to accommodate the capital needs resulting from such new construction, especiall…

Colo. Rev. Stat. § 39-5-133 2011 modification of statutory definition of "agricultural land" - TABOR election - adjustment of district mill levy

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(1) (a) The requirements of paragraph (b) of this subsection (1) shall only apply: (I) To a district, as defined in section 20 (2)(b) of article X of the state constitution, that has not obtained voter approval to retain and spend revenues in excess of the fiscal year spending an…

Colo. Rev. Stat. § 39-5-134 Controlled environment agricultural facility - valuation - affidavit - definition - repeal

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(1) As used in this section, "controlled environment agricultural facility" or "CEA facility" has the same meaning as specified in section 39-1-102 (3.3). (2) A CEA facility is valued for assessment purposes as all other agricultural property using the cost, market, and income ap…

Colo. Rev. Stat. § 39-5-201 Legislative declaration

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(1) The general assembly hereby finds and declares that the present method of taxation of mobile homes, the specific ownership tax, is inappropriate; that mobile homes are more properly taxed by a change from such method to an ad valorem method of taxation similar to the method o…

Colo. Rev. Stat. § 39-5-202 Taxation of mobile homes - effective date

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Commencing January 1, 1978, mobile homes shall be subject to ad valorem taxation under the provisions of articles 1 to 9 of this title as if they were real property but shall be subject to the provisions of article 10 of this title concerning the collection of taxes as if they we…

Colo. Rev. Stat. § 39-5-203 Mobile homes - determination of value

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(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 ac…

Colo. Rev. Stat. § 39-5-204 Notification concerning mobile homes in a county for part of a year

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(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 ass…

Colo. Rev. Stat. § 39-5-205 Relocation of a mobile home - collection of taxes

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(1) Any person who intends to remove his or her mobile home from a county or from one location in a county to a new location in the same county shall notify the treasurer of this fact, and all property taxes levied or assessed on such mobile home shall thereupon become due and pa…