Colorado Code
Part 1 - Real and Personal Property
§ 39-5-125. Omission - Correction of Errors





Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-25. L. 2009: (1) amended and (3) added, (HB 09-1110), ch. 162, p. 700, § 2, effective August 5. L. 2017: (4) added, (HB 17-1049), ch. 148, p. 495, § 2, effective August 9.

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