Colorado Code
Part 1 - Real and Personal Property
§ 39-5-119. Refusal to Answer - Court Order

Whenever any person refuses to be interviewed by the assessor or his deputy or refuses to answer any pertinent questions relative to taxable property owned by him, or in his possession, or under his control, then, in the discretion of the district court having jurisdiction in the county and upon affidavit of the assessor or his deputy showing such refusal to be interviewed or to answer such questions, such person shall be cited before such court and shall be required by the court then and there to submit to such interview and to answer such questions. All costs of such proceedings shall be assessed by the court against such person, and judgment and execution shall be entered therefor as in other civil cases.
Source: L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-19. L. 67: p. 949, § 16.

Structure Colorado Code

Colorado Code

Title 39 - Taxation

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

§ 39-5-104.7. Valuation of Real and Personal Property That Produces Alternating Current Electricity From a Renewable Energy Source

§ 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

§ 39-5-108.5. Furnished Residential Real Property Rental Advertisements - Information to Be Provided to the Assessor - Legislative Declaration

§ 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

§ 39-5-132. Assessment and Taxation of New Construction

§ 39-5-133. 2011 Modification of Statutory Definition of "Agricultural Land" - Tabor Election - Adjustment of District Mill Levy