Source: L. 85: Entire section added, p. 1223, § 1, effective July 1. L. 88: (5) amended, p. 824, § 37, effective May 24. L. 90: (2)(a)(I)(C), (2)(a)(I)(D), and (3) amended, p. 1693, § 10, effective June 9. L. 94: (2)(a)(I)(A) and (5) amended and (2)(a)(I)(E) added, pp. 807, 825, §§ 11, 55, effective April 27; (7) amended, p. 2568, § 87, effective January 1, 1995. L. 96: (3) amended, p.17, § 3, effective February 22. L. 2002: (2)(c) added, p. 843, § 3, effective August 7. L. 2005: (7) amended, p. 1183, § 35, effective August 8.
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