Colorado Code
Article 1 - General Provisions
§ 39-1-111. Taxes Levied by Board of County Commissioners






Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-11. L. 69: p. 1115, § 1. L. 70: p. 380, § 12. L. 72: p. 620, § 163. L. 73: p. 1433, § 2. L. 75: (1) amended, p. 1456, § 1, effective July 14; (4) added, p. 1278, § 5, effective July 16. L. 76: (1) amended, p. 686, § 3, effective July 1. L. 81: (5) added, p. 1397, § 7, effective June 19. L. 84: (5) amended, p. 991, § 1, effective March 26. L. 87: (1) and (5) amended, p. 1410, § 13, effective April 22. L. 88: (1) amended, p. 823, § 36, effective May 24; (1) amended, p. 1283, § 8, effective January 1, 1989. L. 89: (1) and (5) amended, p. 1452, § 5, effective June 7. L. 93: (2) and (5) amended, p. 1282, § 3, effective June 6. L. 96: (5) amended, p. 719, § 2, effective May 22. L. 2001: (1) amended, p. 268, § 15, effective November 15. L. 2021: (1), (2), and (3) amended, (HB 21-1267), ch. 257, p. 1513, § 2, effective September 7.
Editor's note: Amendments to subsection (1) by House Bill 88-1341 and Senate Bill 88-184 were harmonized.
Cross references: For certification by boards of education of amounts that may be levied by boards of county commissioners for school districts, see § 22-40-102; for the procedure for levy and collection of taxes in a special district and the duty of county officers to levy and collect the taxes, see §§ 32-1-1201 and 32-1-1202.

Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 1 - General Provisions

§ 39-1-101. Legislative Declaration

§ 39-1-101.5. Legislative Declaration - Taxpayer Rights

§ 39-1-102. Definitions

§ 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

§ 39-1-105. Assessment Date

§ 39-1-105.5. Reappraisal Ordered Based on Valuation for Assessment Study - State School Finance Payments

§ 39-1-106. Partial Interests Not Subject to Separate Tax

§ 39-1-107. Tax Liens

§ 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

§ 39-1-119.5. Funds Collected by Lessors of Personal Property for Payments of Taxes - Refund - Damages

§ 39-1-120. Filing - When Deemed to Have Been Made

§ 39-1-121. Expression of Rate of Property Taxation in Dollars per Thousand Dollars of Valuation for Assessment - Definitions

§ 39-1-123. Property Tax Reimbursement - Property Destroyed by Natural Cause

§ 39-1-124. Mailing Required to Be Sent by County Assessor or Treasurer - Reasonable Certainty Mailing Will Not Be Delivered