Commencing January 1, 1978, mobile homes shall be subject to ad valorem taxation under the provisions of articles 1 to 9 of this title as if they were real property but shall be subject to the provisions of article 10 of this title concerning the collection of taxes as if they were personal property.
Source: L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978.
Structure Colorado Code
Article 5 - Valuation and Taxation
§ 39-5-201. Legislative Declaration
§ 39-5-202. Taxation of Mobile Homes - Effective Date
§ 39-5-203. Mobile Homes - Determination of Value
§ 39-5-204. Notification Concerning Mobile Homes in a County for Part of a Year
§ 39-5-205. Relocation of a Mobile Home - Collection of Taxes