Source: L. 83: Entire section added, p. 1506, § 4, effective June 2. L. 84: (2) added, p. 733, § 2, effective May 11. L. 87: (1)(b)(III) amended, p. 1394, § 1, effective July 1. L. 88: (1)(b)(V) added, p. 1282, § 6, effective January 1, 1989. L. 89: (1)(b)(III) amended, p. 1451, § 4, effective June 7. L. 2004: (1)(a) repealed, p. 205, § 27, effective August 4. L. 2014: (1)(b)(II)(A), (1)(b)(II)(B), and (2) amended, (SB 14-083), ch. 44, p. 216, § 1, effective August 6.
Structure Colorado Code
Article 1 - General Provisions
§ 39-1-101. Legislative Declaration
§ 39-1-101.5. Legislative Declaration - Taxpayer Rights
§ 39-1-103. Actual Value Determined - When
§ 39-1-103.5. Restrictions on Information
§ 39-1-104. Valuation for Assessment - Definitions
§ 39-1-104.2. Adjustment of Residential Rate - Legislative Declaration - Definitions
§ 39-1-104.5. Severed Mineral Interest - Placement on Tax Roll
§ 39-1-106. Partial Interests Not Subject to Separate Tax
§ 39-1-108. Payment of Taxes - Grantor and Grantee
§ 39-1-109. Taxes Paid by Mortgagee - Effect
§ 39-1-110. Notice - Formation of Political Subdivision - Boundary Change of Special District
§ 39-1-111. Taxes Levied by Board of County Commissioners
§ 39-1-111.5. Temporary Property Tax Credits and Temporary Mill Levy Rate Reductions
§ 39-1-112. Taxes Available - When
§ 39-1-113. Abatement and Refund of Taxes
§ 39-1-114. Who May Administer Oath
§ 39-1-115. Records Prima Facie Evidence
§ 39-1-116. Penalty for Divulging Confidential Information
§ 39-1-116. Penalty for Divulging Confidential Information
§ 39-1-117. Prior Actions Not Affected
§ 39-1-118. Repeal of Law Levying State Property Tax - Disposition of Funds
§ 39-1-119. Funds Held for Payment of Taxes - Refund - Reduction and Increase of Amounts - Penalty
§ 39-1-120. Filing - When Deemed to Have Been Made
§ 39-1-123. Property Tax Reimbursement - Property Destroyed by Natural Cause