Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-7-105 Assessor to examine books, records
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The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning or operating such oil and gas leaseholds and lands in order to verify the statement filed by such person, and, if from such examination he finds such statement or…
Colo. Rev. Stat. § 39-7-106 False statement - penalty
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If any person required to file such statement 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. 64: R&RE, p. 711, � 1. C.R.S. 1963: � 137-7-6…
Colo. Rev. Stat. § 39-7-107 Oil and gas lands in more than one county
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(1) Whenever any oil and gas leaseholds or lands appear to be situated in more than one county, the production value is assigned to the county in which the wellhead is located. (2) Whenever the wellheads of a group of contiguous oil and gas leaseholds or lands operated as a unit …
Colo. Rev. Stat. § 39-7-108 Collection
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Beginning January 1, 1980, when taxes on oil and gas leaseholds and lands are due, such taxes shall be a debt due from the owner or the unit operator as the case may be and shall be recoverable by the treasurer by direct action in debt; except that such taxes treated as debt due …
Colo. Rev. Stat. § 39-7-109 Valuation of severed nonproducing oil or gas mineral interests
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(1) The actual value of severed nonproducing oil or gas or oil and gas mineral interests shall be determined by the income approach capitalizing the annual net rental income for such nonproducing mineral interests at an appropriate market rate. If such severed mineral interests a…
Colo. Rev. Stat. § 39-7-110 Oil and gas operator - definition
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(1) As used in this article 7, well or unit operator means the operator of each wellsite or, if there is no operator, the owner who filed the statement with the assessor pursuant to section 39-7-101. (2) Notwithstanding any other provision of law, the partial interests of oil and…
Colo. Rev. Stat. § 39-8-101 County board of equalization - quorum
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The board of county commissioners of each county of the state, except the city and county of Denver and the city and county of Broomfield, shall comprise the board of equalization of such county. In the city and county of Denver, the board of equalization shall be comprised of su…
Colo. Rev. Stat. § 39-8-102 Duties of county board of equalization
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(1) The county board of equalization shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, directing the assessor to supply any omissions which may come to its attention. It shall correct any errors made by the assessor…
Colo. Rev. Stat. § 39-8-103 Notice of change in valuation
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The county clerk and recorder shall notify each person affected of any change in the valuation of his property ordered by the board and shall furnish the assessor with a copy of such notice. Source: L. 64: R&RE, p. 714, � 1. C.R.S. 1963: � 137-8-9. L. 90: Entire section amended, …
Colo. Rev. Stat. § 39-8-104 Notice of meeting
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(1) Except as provided in subsection (2) of this section, prior to July 1 of each year, the county clerk and recorder shall give notice in at least one issue of a newspaper published in the assessor's county that beginning on July 1, the county board of equalization will sit in t…
Colo. Rev. Stat. § 39-8-105 Reports of assessor
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(1) At a meeting of the county board of equalization on or before each September 15 in a county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7, or on or before each July 15 in all other counties, the assessor shall report the valuation for asse…
Colo. Rev. Stat. § 39-8-106 Petitions for appeal
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(1) The county board of equalization shall receive and hear petitions from any person whose objections or protests have been refused or denied by the assessor. A petition must be in a form approved by the property tax administrator pursuant to section 39-2-109 (1)(d), the content…
Colo. Rev. Stat. § 39-8-107 Hearings on appeal
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(1) At the hearing upon a petition, the assessor or the assessor's authorized representative shall be present and shall produce information to support the basis and amount of the assessor's valuation of the property. The board shall hear and consider all testimony and examine all…
Colo. Rev. Stat. § 39-8-108 Decision - review - opportunity to submit case to arbitration
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(1) If the county board of equalization grants a petition, in whole or in part, the assessor shall adjust the valuation accordingly; but, if the petition is denied, in whole or in part, the petitioner may appeal the valuation set by the assessor or, if the valuation is adjusted a…
Colo. Rev. Stat. § 39-9-101 State board of equalization
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(1) The state board of equalization shall consist of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of the appoi…
Colo. Rev. Stat. § 39-9-102 Meetings of state board of equalization
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(1) The state board of equalization shall meet at a place designated by the chairman, at such times as the chairman may deem necessary. (2) All sessions of said board shall be conducted in public, and a full and correct record of its proceedings shall be kept, which record shall …
Colo. Rev. Stat. § 39-9-103 Duties of state board - enforcement - reappraisal orders
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(1) The state board of equalization shall order reappraisals of classes as provided in section 39-1-105.5, make other orders as provided in said section, and perform such other duties as are provided for in said section. (2) The state board of equalization shall conduct hearings …
Colo. Rev. Stat. § 39-9-104 Correction of errors
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The state board of equalization shall correct any obvious error appearing in any county abstract of assessment, whether made by the assessor or by the administrator. The state board of equalization shall not change any matter pertaining to the actual value of any class or subclas…
Colo. Rev. Stat. § 39-9-105 Certification of valuations for assessment
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(1) No later than December 20 of each year, the state board of equalization shall complete its review of the abstracts of assessment of the several counties of the state, and the chair of the state board of equalization shall thereupon certify to the assessor of each county a sta…
Colo. Rev. Stat. § 39-9-106 Supervision and administration of property tax laws
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The state board of equalization shall have supervision of the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes. Source: L. 64: R&RE, p. 715, � 1. C.R.S. 1963: � 137-9-6.
Colo. Rev. Stat. § 39-9-107 Assessment roll to conform
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Whenever the state board of equalization orders any change in the valuation for assessment of any class or subclass of taxable real or personal property located in a county, the assessor thereof shall make the proper adjustment in individual schedules so that the assessment roll …
Colo. Rev. Stat. § 39-9-108 Judicial review - interest during review
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Decisions of the state board of equalization shall be subject to judicial review, as provided in section 24-4-106, C.R.S. Such review shall include the issues of compliance with applicable law and constitutional provisions governing valuation for assessment for property tax purpo…
Colo. Rev. Stat. § 39-9-109 Power of state board - waiver of deadline
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(1) to (4) Repealed. (5) Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a) for any annual repo…
Colo. Rev. Stat. § 39-10-101 Collection of taxes
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(1) Upon receipt of the tax list and warrant from the assessor, the treasurer shall proceed to collect the taxes therein levied, and such tax list and warrant shall be his authority and justification against any illegality in procedure prior to his receiving the same. (2) (a) (I)…
Colo. Rev. Stat. § 39-10-102 When taxes payable
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(1) (a) Repealed. (b) (I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year. (II) This paragraph (b) is ef…
Colo. Rev. Stat. § 39-10-103 Tax statement
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(1) (a) As soon as practicable after January 1, the treasurer shall, at the treasurer's discretion, mail or send electronic notification to each person whose name appears on the tax list and warrant a statement or true and actual notice of electronic statement availability, as ap…
Colo. Rev. Stat. § 39-10-105 Receipt for taxes
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(1) Upon request of an individual taxpayer or the taxpayer's agent, the treasurer shall issue and shall mail, if additionally requested, a receipt for each payment of taxes received, which shall state the amount of taxes paid and any delinquent interest thereon, the year or porti…
Colo. Rev. Stat. § 39-10-106 Payment of taxes on fractional interests in lands
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(1) Where oil, gas, or other hydrocarbon wells or fields belonging to multiple owners are operated as a unit, the owner of each fractional interest in such units shall be liable for the same proportion of the tax levied against the total unit that his net taxable revenues receive…
Colo. Rev. Stat. § 39-10-107 Apportionment of taxes, delinquent interest - payment
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(1) (a) Notwithstanding any other provision of law, all taxes collected by the treasurer shall be apportioned, credited, and distributed to the county and the several towns, cities, school districts, and special districts within the county on the tenth day of each month for all t…
Colo. Rev. Stat. § 39-10-108 Treasurer responsible for state tax levies. (Repealed)
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Source: L. 64: R&RE, p. 719, � 1. C.R.S. 1963: � 137-10-8. L. 2015: Entire section repealed, (SB 15-264), ch. 259, p. 967, � 89, effective August 5.
Colo. Rev. Stat. § 39-10-109 Delinquent tax list - notice
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(1) Repealed. (2) (a) As soon as practicable after June 15, the treasurer shall prepare a list of all persons delinquent in the payment of taxes on personal property and shall notify each such person by mail of the amount of delinquent personal property taxes and delinquent inter…
Colo. Rev. Stat. § 39-10-110 Publication of delinquent taxes
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During the month of September, the treasurer shall publish for one time only in a newspaper published in his county a notice listing the names and addresses of all persons whose taxes on personal property are unpaid and delinquent, with the amount of such taxes and delinquent int…
Colo. Rev. Stat. § 39-10-110.5 Partial payment of delinquent personal property taxes
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(1) Notwithstanding any other provision of law to the contrary, the treasurer may accept partial payments for delinquent personal property taxes so long as the owner of the personal property has entered into a written payment plan with the treasurer. The payment plan shall specif…
Colo. Rev. Stat. § 39-10-111 Distraint, sale of personal property
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(1) (a) At any time after the first day of October, the treasurer shall enforce collection of delinquent taxes on personal property by commencing a court action for collection or employing a collection agency as provided in section 39-10-112 or by distraining, seizing, and sellin…
Colo. Rev. Stat. § 39-10-111.5 Distraint - sale - redemption - mobile homes
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(1) This section applies to the collection of delinquent taxes on mobile homes for which a certificate of title has been issued pursuant to part 1 of article 29 of title 38 and that does not have a certificate of permanent location pursuant to section 38-29-202. For purposes of t…
Colo. Rev. Stat. § 39-10-112 Action to collect unpaid taxes
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(1) (a) In order to collect delinquent personal property taxes and any delinquent interest thereon, the treasurer may, at the treasurer's option, sue the owner of the personal property in any court in the treasurer's county having jurisdiction, enter into a contract to employ the…
Colo. Rev. Stat. § 39-10-113 Removal or transfer of personal property - collection of taxes
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(1) (a) If at any time after the lien of general taxes has attached the treasurer believes for any reason that any taxable personal property may be removed from the county or may be dissipated or distributed, so that taxes to be levied for the current year may not be collectible,…
Colo. Rev. Stat. § 39-10-114 Abatement - cancellation of taxes
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(1) (a) (I) (A) Except as otherwise provided in subsections (1)(a)(I)(D) and (1)(a)(I)(E) of this section, if taxes have been levied erroneously or illegally, whether due to erroneous valuation for assessment, irregularity in levying, clerical error, or overvaluation, the treasur…
Colo. Rev. Stat. § 39-10-114.5 Decision - review - judicial review
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(1) If the board of county commissioners, pursuant to section 39-10-114 (1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pur…
Colo. Rev. Stat. § 39-10-115 Certificate of taxes due
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(1) Upon request, the treasurer shall certify in writing the full amount of taxes due upon any parcel of real property or mobile home in his or her county, and all outstanding sales for unpaid taxes as shown by the records of his or her office or the records of the department of …
Colo. Rev. Stat. § 39-10-116 Civil penalty for checks not paid upon presentment
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The treasurer shall assess a penalty up to the amount authorized in section 13-21-109 (1)(b), C.R.S., against any person who issues a check to the treasurer in payment of taxes, interest, fees, or other charges collectible by the treasurer that is not paid upon its presentment. T…
Colo. Rev. Stat. § 39-11-100.3 Definitions
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As used in this article, unless the context otherwise requires: (1) Date of sale means the date on which a public auction begins. (2) Electronic funds transfer means a transfer of funds initiated by using an electronic terminal, telephonic instrument, or computer or magnetic tape…
Colo. Rev. Stat. § 39-11-101 Notice to delinquent owner
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The treasurer shall make a list of all lands and town lots the tax liens on which are subject to sale, describing such land and town lots as the same are described on the tax roll. Except as otherwise provided in section 39-2-117 (1)(a), no later than September 1 of each year, th…
Colo. Rev. Stat. § 39-11-102 Treasurer to publish and post notice
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(1) Except as set forth in subsection (3) of this section, the treasurer shall cause the notice described in subsection (2) of this section to be published in the newspaper selected pursuant to section 39-11-105, the first publication being at least four weeks before the date of …
Colo. Rev. Stat. § 39-11-103 Treasurer to make affidavit of posting
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The treasurer shall also make, or cause to be made, an affidavit showing the posting of such list and notice, all of which affidavits shall be deposited by the treasurer with the county clerk and recorder to be filed and entered by the county clerk and recorder in the reception b…
Colo. Rev. Stat. § 39-11-104 Publisher's affidavit - form
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(1) Every publisher or printer who publishes such list and notice, immediately after the last publication thereof, shall transmit to the treasurer of the proper county an affidavit of such publication made by such publisher, printer, or some other person to whom the fact of publi…
Colo. Rev. Stat. § 39-11-105 Selection of newspaper publishing notice
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It is the duty of the board of county commissioners of each county to select a newspaper of general circulation published or having general circulation in said county, in which the treasurer shall publish the delinquent tax list of his county, and for such service the board shall…
Colo. Rev. Stat. § 39-11-106 Advertising and auction fees
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(1) To the amount of delinquent taxes there shall be added a fee to cover the cost of advertising, as provided in section 30-1-102, C.R.S. If the public auction is conducted by means of the internet or other electronic medium, the treasurer may add a fee to cover the cost of cond…
Colo. Rev. Stat. § 39-11-107 Erroneous assessments - abatement
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It is the duty of the treasurer of each county, before making sale of tax liens on any lots or land for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in his office, and to omit from such sale the tax liens on all lots …
Colo. Rev. Stat. § 39-11-108 Manner of conducting public auction - definitions
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(1) On the day designated in the notice of sale, the treasurer shall commence the public auction of the tax liens on those lands and town lots on which the taxes, interest, and fees have not been paid and shall continue the same from day to day, Saturdays and Sundays excepted, un…