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§ 39-1-101. Legislative Declaration - The general assembly declares that its purpose in enacting articles...
§ 39-1-101.5. Legislative Declaration - Taxpayer Rights - The general assembly hereby finds and declares that section 3...
§ 39-1-102. Definitions - As used in articles 1 to 13 of this title...
§ 39-1-103. Actual Value Determined - When - (I) The actual value of any possessory interest of the...
§ 39-1-103.5. Restrictions on Information - The state board of equalization or the administrator shall not...
§ 39-1-104. Valuation for Assessment - Definitions - (1.5) Repealed. (10.3) Repealed. (11) (a) (I) It is the...
§ 39-1-104.2. Adjustment of Residential Rate - Legislative Declaration - Definitions - (q) [ Editor's note: This version of subsection (3)(q) is...
§ 39-1-104.5. Severed Mineral Interest - Placement on Tax Roll - Any owner of the surface estate from which a mineral...
§ 39-1-105. Assessment Date - All taxable property, real and personal, within the state at...
§ 39-1-105.5. Reappraisal Ordered Based on Valuation for Assessment Study - State School Finance Payments - Source: L. 83: Entire section added, p. 1506, § 4,...
§ 39-1-106. Partial Interests Not Subject to Separate Tax - For purposes of property taxation, it shall make no difference...
§ 39-1-107. Tax Liens - Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963:...
§ 39-1-108. Payment of Taxes - Grantor and Grantee - As between the grantor and grantee of property other than...
§ 39-1-109. Taxes Paid by Mortgagee - Effect - If the mortgagor of real property fails or neglects to...
§ 39-1-110. Notice - Formation of Political Subdivision - Boundary Change of Special District - (1.5) No political subdivision that is a special district shall...
§ 39-1-111. Taxes Levied by Board of County Commissioners - Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963:...
§ 39-1-111.5. Temporary Property Tax Credits and Temporary Mill Levy Rate Reductions - Source: L. 93: Entire section added, p. 1686, § 1,...
§ 39-1-112. Taxes Available - When - Except as otherwise provided in article 1.5 of this title,...
§ 39-1-113. Abatement and Refund of Taxes - (1.5) Upon authorization by the board of county commissioners, the...
§ 39-1-114. Who May Administer Oath - Whenever any fact, matter, or thing is required by the...
§ 39-1-115. Records Prima Facie Evidence - The assessment rolls, the tax warrants, the entries made in...
§ 39-1-116. Penalty for Divulging Confidential Information - [ Editor's note: This version of this section is effective...
§ 39-1-117. Prior Actions Not Affected - Nothing in articles 1 to 13 of this title shall...
§ 39-1-118. Repeal of Law Levying State Property Tax - Disposition of Funds - After the repeal of any law levying a general property...
§ 39-1-119. Funds Held for Payment of Taxes - Refund - Reduction and Increase of Amounts - Penalty - (2.5) The amount of payments into such escrow accounts for...
§ 39-1-119.5. Funds Collected by Lessors of Personal Property for Payments of Taxes - Refund - Damages - Source: L. 2006: Entire section added, p. 311, § 1,...
§ 39-1-120. Filing - When Deemed to Have Been Made - Source: L. 77: Entire section added, p. 1404, § 2,...
§ 39-1-121. Expression of Rate of Property Taxation in Dollars per Thousand Dollars of Valuation for Assessment - Definitions - Source: L. 88: Entire section added, p. 1273, § 7,...
§ 39-1-123. Property Tax Reimbursement - Property Destroyed by Natural Cause - Source: L. 2014: Entire section added, (HB 14-1001), ch. 222,...
§ 39-1-124. Mailing Required to Be Sent by County Assessor or Treasurer - Reasonable Certainty Mailing Will Not Be Delivered - If a county assessor or treasurer has reasonable certainty that...