Title 39, Taxation
0 chapters · 682 sections in this title.
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) 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 agricultural property, the notice must separately state the actual value of such land or impro…
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) 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 after notices of adjusted valuation are mailed to taxpayers, the assessor will sit to he…
Colo. Rev. Stat. § 39-5-122.7 Alternate protest and appeal procedure for specified counties
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(1) 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 taxable property. The election shall not be made unless the assessor has requested the us…
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 two copies thereof to the administrator and shall retain the third copy for endorsement of the tax warrant th…
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. § 39-5-201 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. § 39-5-205 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…
Colo. Rev. Stat. § 39-6-101 Definitions
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As used in this article, unless the context otherwise requires: (1) Mine means one or more mining claims or acres of other land, including all excavations therein from which ores, metals, or mineral substances of every kind are removed, except drilled wells producing sulfur and o…
Colo. Rev. Stat. § 39-6-102 Abstract and map of mining claims. (Repealed)
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Source: L. 65: R&RE, p. 1101, � 1. C.R.S. 1963: � 137-6-1. L. 93: Entire section repealed, p. 440, � 7, effective July 1.
Colo. Rev. Stat. § 39-6-103 Listing of mining claims and mines
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(1) The assessor shall list all mining claims and mines located within his county on the assessment date, including for each claim the name of the lode, placer, millsite, or tunnelsite, the United States mineral survey number, if any, the name of the mining district in which such…
Colo. Rev. Stat. § 39-6-104 Classification of mines
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All mines, except mines worked or operated primarily for coal, asphaltum, rock, limestone, dolomite, or other stone products, sand, gravel, clay, or earths, shall, for the purpose of valuation for assessment, be divided into two classes: Producing and nonproducing. Source: L. 65:…
Colo. Rev. Stat. § 39-6-105 Producing mines defined
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All mines whose gross proceeds during the preceding calendar year have exceeded the amount of five thousand dollars shall be classified as producing mines, and all others shall be classified as nonproducing mines. Mines shall be classified in the manner provided for in this artic…
Colo. Rev. Stat. § 39-6-106 Valuation for assessment of producing mines
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(1) Every person owning or operating any mine classified as a producing mine shall, no later than April 15 of each year, prepare, sign under the penalty of perjury in the second degree, and file with the assessor of the county wherein such mine is located a statement showing: (a)…
Colo. Rev. Stat. § 39-6-107 Valuation of improvements - machinery
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All machinery and equipment and personal property shall be listed on a personal property schedule which shall be submitted as set forth in section 39-5-107 and valued for assessment by the assessor. Improvements, except mining improvements within a mine excavation, shall be liste…
Colo. Rev. Stat. § 39-6-108 Failure to file statement
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If any person owning, operating, or managing any producing mine fails or refuses to prepare and file the statement required in section 39-6-106 or 39-6-113, or both, then the assessor shall list such property and shall value the same for assessment on the basis of the best inform…
Colo. Rev. Stat. § 39-6-109 Assessor to examine books - records
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(1) The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning, managing, or operating a producing mine in order to verify the statement filed by such person, and, if from such examination the assessor finds such statemen…
Colo. Rev. Stat. § 39-6-110 False statements - penalty
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If any person required to file such statements willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law. Source: L. 65: R&RE, p. 1104, � 1. C.R.S. 1963: � 137-6…
Colo. Rev. Stat. § 39-6-111 Valuation of mines other than producing mines
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(1) Mines excepted from the provisions of section 39-6-104 shall be valued for assessment in the same manner as other real property. (2) All mines which are classified as nonproducing mines shall be valued for assessment in the same manner as other real property. (3) Such valuati…
Colo. Rev. Stat. § 39-6-111.5 Calendar for notice of valuation and appeals for mines
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Notwithstanding any other provision, all producing and nonproducing mines valued pursuant to this article shall follow the schedule for personal property set forth in this title regarding notices of valuation and appeals of valuation. Source: L. 2000: Entire section added, p. 150…
Colo. Rev. Stat. § 39-6-112 Valuation of tunnels
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(1) A tunnel excavated for the mere purpose of exploration and discovery of mines on the public domain shall be deemed to be real property and shall be listed and valued for assessment by the name thereof unless it becomes a part of a producing mine, in which case it shall be con…
Colo. Rev. Stat. § 39-6-113 Mine in more than one county
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(1) (a) Whenever a mine is situated partly in one county and partly in another county or counties or in lesser political subdivisions, a copy of the statement provided for in section 39-6-106, together with a copy of a list of all machinery and equipment located within the mine, …
Colo. Rev. Stat. § 39-6-114 Mines and tunnels in more than one subdivision of a county
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Whenever any mine or tunnel is situated partly in one lesser political subdivision of a county and partly in another such subdivision of the same county, the assessor of the county shall apportion the value thereof between such lesser political subdivisions in the manner provided…
Colo. Rev. Stat. § 39-6-115 Collection
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Beginning January 1, 1980, when taxes on mines and mining claims are due, such taxes shall be a debt due from the owner or user and shall be recoverable by the treasurer by direct action in debt. The treasurer may also collect such debt as if the property were personal property. …
Colo. Rev. Stat. § 39-6-116 Nonproducing unpatented mining claims - definitions
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Unpatented mining claims, as used in section 3 (1)(b) of article X of the state constitution, includes mining claims located under the federal mining laws, 30 U.S.C. sec. 22 et seq., for which a patent has not been issued; and such term also includes leasehold interests in real p…
Colo. Rev. Stat. § 39-6-117 County boards of equalization - authority
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Nothing in this article shall be construed to affect the authority of county boards of equalization to raise, lower, or adjust any valuation for assessment appearing in the assessment roll as provided in section 39-8-102 (1). Source: L. 94: Entire section added, p. 1207, � 5, eff…
Colo. Rev. Stat. § 39-7-101 Statement of owner or operator
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(1) Every operator of, or if there is no operator, every person owning any oil or gas leasehold or lands within this state, either as a single lease or as a unit, that are producing or are capable of producing oil or gas on the assessment date of any year, shall, no later than th…
Colo. Rev. Stat. § 39-7-102 Valuation for assessment
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(1) Except as provided in subsection (2) of this section, on the basis of the information contained in such statement, the assessor shall value such oil and gas leaseholds and lands for assessment, as real property, at an amount equal to eighty-seven and one-half percent of: (a) …
Colo. Rev. Stat. § 39-7-102.5 Calendar for notice of valuation and appeals
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Notwithstanding any other provisions to the contrary, lands and leaseholds valued pursuant to this article shall follow the schedule for personal property set forth in this title regarding notices of valuation and appeals of valuation. Source: L. 88: Entire section added, p. 1301…
Colo. Rev. Stat. § 39-7-102.7 Notice of valuation - public record
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The assessor shall retain a copy of all notices of valuation for lands and leaseholds valued pursuant to this article, and such copies shall be public records that are available for inspection in accordance with part 2 of article 72 of title 24, C.R.S. Source: L. 2007: Entire sec…
Colo. Rev. Stat. § 39-7-103 Surface and subsurface equipment valued separately
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All surface oil and gas well equipment and submersible pumps and sucker rods located on oil and gas leaseholds or lands shall be separately valued for assessment as personal property, and such valuation may be at an amount determined by the assessors of the several counties of th…
Colo. Rev. Stat. § 39-7-104 Failure to file statement
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If any person owning or operating any oil and gas leaseholds or lands producing or capable of producing oil or gas on the assessment date fails or refuses to prepare and file the statement required by the provisions of section 39-7-101, then the assessor shall list such property …