Source: L. 2008: Entire section added, p. 1318, § 1, effective May 27. L. 2009: (1)(b) amended, (SB 09-177), ch. 186, p. 814, § 3, effective April 22. L. 2010: (1)(b) amended, (SB 10-019), ch. 382, p. 1787, § 3, effective June 8; (1)(b) amended, (SB 10-174), ch. 189, p. 815, § 10, effective August 11; (1)(b) amended, (SB 10-177), ch. 392, p. 1864, § 5, effective August 11. L. 2021: (2) amended, (SB 21-020), ch. 51, p. 218, § 3, effective September 7.
Editor's note: Amendments to subsection (1)(b) by Senate Bill 10-019, Senate Bill 10-174, and Senate Bill 10-177 were harmonized.
Cross references: For the legislative intent contained in the 2008 act enacting this section, see section 9 of chapter 302, Session Laws of Colorado 2008.
Structure Colorado Code
Article 5 - Valuation and Taxation
Part 1 - Real and Personal Property
§ 39-5-101. Duties of Assessor
§ 39-5-102. When Schedules Required - Nonresident Owners Listed
§ 39-5-103. Property Described
§ 39-5-103.5. Maps of Parcels of Land in the County
§ 39-5-104. Valuation of Property
§ 39-5-104.5. Valuation of Personal Property
§ 39-5-105. Improvements - Water Rights - Valuation
§ 39-5-106. Purchase of State Land
§ 39-5-107. Personal Property Schedule
§ 39-5-108. Schedule Sent to Taxpayer - Return
§ 39-5-110. Property Brought Into State After Assessment Date - Removal Before Next Assessment Date
§ 39-5-113. Movable Equipment - Apportionment of Value
§ 39-5-113.3. Oil and Gas Drilling Rigs - Apportionment of Value
§ 39-5-113.5. Works of Art - Apportionment of Value
§ 39-5-114. Unclassified Property Shown on Schedule
§ 39-5-115. Taxpayer to Furnish Information - Affidavit on Mineral Leases
§ 39-5-116. Failure to File Schedule - Failure to Fully and Completely Disclose
§ 39-5-117. Property Improvements Destroyed After Assessment Date
§ 39-5-118. Failure to Receive Schedule - Validity of Valuation
§ 39-5-119. Refusal to Answer - Court Order
§ 39-5-120. Tax Schedules Endorsed and Filed - Availability for Inspection
§ 39-5-121. Notice of Valuation - Legislative Declaration - Repeal
§ 39-5-121.5. Valuation - Inspection of Data by Taxpayers
§ 39-5-122. Taxpayer's Remedies to Correct Errors
§ 39-5-122.7. Alternate Protest and Appeal Procedure for Specified Counties
§ 39-5-123. Abstract of Assessment or Amended Abstract of Assessment
§ 39-5-124. Property Tax Administrator to Examine Abstract
§ 39-5-125. Omission - Correction of Errors
§ 39-5-126. Wrongful Return by Assessor
§ 39-5-127. Correction of Assessments
§ 39-5-128. Certification of Valuation for Assessment
§ 39-5-129. Delivery of Tax Warrant - Public Inspection
§ 39-5-130. Informality Not to Invalidate