No determination of the actual value of any taxable personal property made by the assessor shall be rendered invalid by reason of his failure to secure or receive the personal property schedule required to be completed and returned to him prior to his determination of such value.
Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-18.
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