Colorado Code
Part 1 - Real and Personal Property
§ 39-5-122. Taxpayer's Remedies to Correct Errors

(2.5) If the property that is the subject of an objection and protest is rent-producing commercial real property located in a county that has made an election pursuant to section 39-5-122.7 (1), then, on or before July 15, the taxpayer shall provide to the assessor the information described in section 39-8-107 (5)(a)(I).






Source: L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-22. L. 73: p. 1441, § 1. L. 76: (1), (2), and (4) amended, p. 762, § 24, effective January 1, 1977. L. 77: (2) amended, p. 1735, § 16, effective June 20. L. 81: (1), (2), and (4) amended, p. 1833, § 9, effective June 12. L. 84: (2) amended, p. 1000, § 1, effective March 5. L. 88: (1), (2), and (4) amended, p. 1300, § 6, effective April 29; (2) amended, p. 1287, § 18, effective May 23. L. 89: (1) and (2) amended, p. 1455, § 10, effective June 7. L. 90: (1), (2), and (4) amended and (5) added, p. 1691, § 9, effective January 1, 1991. L. 92: (2) amended, pp. 2209, 2213, §§ 5, 11, effective June 3. L. 98: (2) amended, p. 468, § 2, effective July 1. L. 2002: (1) and (2) amended, p. 42, § 2, effective August 7. L. 2005: (2) amended, p. 390, § 1, effective April 27. L. 2008: (1) and (2) amended, p. 949, § 4, effective August 5. L. 2013: (1) amended, (HB 13-1113), ch. 11, p. 28, § 2, effective March 8. L. 2019: (2) amended and (2.5) added, (HB 19-1175), ch. 43, p. 147, § 1, effective March 21. L. 2020: (1)(a) amended and (1)(b) repealed, (SB 20-136), ch. 70, p. 292, § 34, effective September 14. L. 2021: (2) amended, (SB 21-293), ch. 301, p. 1812, § 12, effective June 23.
Editor's note: Amendments to subsection (2) by sections 5 and 11 of Senate Bill 92-50 were harmonized.
Cross references: For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.

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