Source: L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: p. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1.
Cross references: (1) For the assessment date, see § 39-1-105.
(2) For the legislative declaration contained in the 1996 act amending subsections (1) and (2), see section 1 of chapter 16, Session Laws of Colorado 1996.
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