Colorado Code
Title 39 - Taxation
Article 5 - Valuation and Taxation

Part 1 - Real and Personal Property

§ 39-5-101. Duties of Assessor - The assessor shall list all taxable real and personal property...

§ 39-5-102. When Schedules Required - Nonresident Owners Listed - Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963:...

§ 39-5-103. Property Described - In listing tracts or parcels of real property, the assessor...

§ 39-5-103.5. Maps of Parcels of Land in the County - Source: L. 76: Entire section added, p. 770, § 1,...

§ 39-5-104. Valuation of Property - Each tract or parcel of land and each town or...

§ 39-5-104.5. Valuation of Personal Property - Source: L. 96: Entire section added, p. 45, § 5,...

§ 39-5-104.7. Valuation of Real and Personal Property That Produces Alternating Current Electricity From a Renewable Energy Source - Source: L. 2008: Entire section added, p. 1318, § 1,...

§ 39-5-105. Improvements - Water Rights - Valuation - Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963:...

§ 39-5-106. Purchase of State Land - The equity in land purchased from the state under contract...

§ 39-5-107. Personal Property Schedule - "I declare, under the penalty of perjury in the second...

§ 39-5-108. Schedule Sent to Taxpayer - Return - As soon after the assessment date as may be practicable,...

§ 39-5-108.5. Furnished Residential Real Property Rental Advertisements - Information to Be Provided to the Assessor - Legislative Declaration - Source: L. 2009: Entire section added, (HB 09-1110), ch. 162,...

§ 39-5-110. Property Brought Into State After Assessment Date - Removal Before Next Assessment Date - Source: L. 64: R&RE, p. 698, § 1. C.R.S. 1963:...

§ 39-5-113. Movable Equipment - Apportionment of Value - Source: L. 64: R&RE, p. 700, § 1. C.R.S. 1963:...

§ 39-5-113.3. Oil and Gas Drilling Rigs - Apportionment of Value - Source: L. 86: Entire section added, p. 1107, § 1,...

§ 39-5-113.5. Works of Art - Apportionment of Value - Source: L. 84: Entire section added, p. 999, § 2,...

§ 39-5-114. Unclassified Property Shown on Schedule - If any person owns, holds, or controls any kind or...

§ 39-5-115. Taxpayer to Furnish Information - Affidavit on Mineral Leases - Source: L. 64: R&RE, pp. 315, 702, §§ 294, 1....

§ 39-5-116. Failure to File Schedule - Failure to Fully and Completely Disclose - Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963:...

§ 39-5-117. Property Improvements Destroyed After Assessment Date - Whenever any improvements are destroyed or demolished subsequent to the...

§ 39-5-118. Failure to Receive Schedule - Validity of Valuation - No determination of the actual value of any taxable personal...

§ 39-5-119. Refusal to Answer - Court Order - Whenever any person refuses to be interviewed by the assessor...

§ 39-5-120. Tax Schedules Endorsed and Filed - Availability for Inspection - All personal property schedules and exhibits or statements attached thereto...

§ 39-5-121. Notice of Valuation - Legislative Declaration - Repeal - (1.2) A notice of valuation included with the tax bill...

§ 39-5-121.5. Valuation - Inspection of Data by Taxpayers - At the written request of any taxpayer or any agent...

§ 39-5-122. Taxpayer's Remedies to Correct Errors - (2.5) If the property that is the subject of an...

§ 39-5-122.7. Alternate Protest and Appeal Procedure for Specified Counties - Source: L. 98: Entire section added, p. 467, § 1,...

§ 39-5-123. Abstract of Assessment or Amended Abstract of Assessment - I, .............., the assessor of .............. county, Colorado, do solemnly...

§ 39-5-124. Property Tax Administrator to Examine Abstract - Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963:...

§ 39-5-125. Omission - Correction of Errors - Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963:...

§ 39-5-126. Wrongful Return by Assessor - Whenever any assessor willfully and knowingly omits any taxable property...

§ 39-5-127. Correction of Assessments - Whenever the state board of equalization makes any change in...

§ 39-5-128. Certification of Valuation for Assessment - (1.5) Along with the certification required by subsection (1) of...

§ 39-5-129. Delivery of Tax Warrant - Public Inspection - As soon as practicable after the requisite taxes for the...

§ 39-5-130. Informality Not to Invalidate - No informality in complying with the requirements of section 39-5-129...

§ 39-5-132. Assessment and Taxation of New Construction - Source: L. 85: Entire section added, p. 1223, § 1,...

§ 39-5-133. 2011 Modification of Statutory Definition of "Agricultural Land" - Tabor Election - Adjustment of District Mill Levy - Source: L. 2011: Entire section added, (HB 11-1146), ch. 166,...

Part 2 - Mobile Homes

§ 39-5-201. Legislative Declaration - Source: L. 77: Entire part RC&RE, p. 1740, § 3,...

§ 39-5-202. Taxation of Mobile Homes - Effective Date - Commencing January 1, 1978, mobile homes shall be subject to...

§ 39-5-203. Mobile Homes - Determination of Value - (b) [ Editor's note: This version of subsection (3)(b) is...

§ 39-5-204. Notification Concerning Mobile Homes in a County for Part of a Year - Source: L. 77: Entire part RC&RE, p. 1741, § 3,...

§ 39-5-205. Relocation of a Mobile Home - Collection of Taxes - Source: L. 77: Entire part RC&RE, p. 1741, § 3,...