It is the duty of each assessor to examine at least once each year all documents recorded in his county upon which a documentary fee has been paid and to determine in each case the consideration upon which such fee was computed and paid. He shall compile and maintain in his office a continuing record of all such considerations to assist him in appraising property and determining the actual value thereof as required by the provisions of section 39-1-103 (5).
Source: L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-7.
Structure Colorado Code
Article 13 - Documentary Fee on Conveyances of Real Property
§ 39-13-101. Legislative Declaration
§ 39-13-102. Documentary Fee Imposed - Amount - to Whom Payable
§ 39-13-103. Evidence of Payment of Fee
§ 39-13-105. No Deed Recorded Unless Documentary Fee Paid
§ 39-13-106. Unlawful Acts - Penalty