It is the duty of the county assessor each year, in making his return, to designate the property situated within the limits of any municipality in such county.
Source: L. 75: Entire title R&RE, p. 1127, § 1, effective July 1.
Editor's note: This section is similar to former § 31-20-102 as it existed prior to 1975.
Structure Colorado Code
Title 31 - Government - Municipal
Article 20 - Taxation and Finance
Part 1 - Taxation and Assessment Collection
§ 31-20-101. Power to Levy Taxes - on What Property
§ 31-20-101.3. Incentives for Installation of Renewable Energy Fixtures - Definitions
§ 31-20-102. Assessor to Designate Property
§ 31-20-103. Committee to Appear Before Board of Equalization
§ 31-20-104. Assessor to Extend Taxes - Warrant
§ 31-20-105. Municipality May Certify Delinquent Charges
§ 31-20-106. County Treasurer to Collect Municipal Taxes - Liens - Publication