reglab/housing_qa huggingface dataset:
CO Code § 39-1-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-116. Penalty for Divulging Confidential Information

 [ ] Except when pursuant to an order of any court of competent jurisdiction or as otherwise provided by law, any person who divulges or makes known in any way the contents of any private document, as specified in section 39-4-103 , 39-5-120 , or 39-7-101 (4) , to any person not authorized to have access to such documents is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment in the county jail for not more than three months, or by both such fine and imprisonment.  Editor's note: This version of this section is effective until March 1, 2022.  History. Source: L. 64: R&RE, p. 680, § 1. C.R.S. 1963: § 137-1-16. L. 96: Entire section amended, p. 110, § 2, effective January 1, 1997. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3294, § 688, effective March 1, 2022. History. Source: L. 64: R&RE, p. 680, § 1. C.R.S. 1963: § 137-1-16. L. 96: Entire section amended, p. 110, § 2, effective January 1, 1997. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3294, § 688, effective March 1, 2022.    Editor's note:   Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.   Cross references:   For confidential records submitted by a public utility, see § 39-4-103 ; for confidential personal property schedules, see § 39-5-120 .
CO Code § 39-1-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-116. Penalty for Divulging Confidential Information

 [ ] Except when pursuant to an order of any court of competent jurisdiction or as otherwise provided by law, any person who divulges or makes known in any way the contents of any private document, as specified in section 39-4-103 , 39-5-120 , or 39-7-101 (4) , to any person not authorized to have access to such documents commits a petty offense.  Editor's note: This version of this section is effective March 1, 2022.  History. Source: L. 64: R&RE, p. 680, § 1. C.R.S. 1963: § 137-1-16. L. 96: Entire section amended, p. 110, § 2, effective January 1, 1997. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3294, § 688, effective March 1, 2022. History. Source: L. 64: R&RE, p. 680, § 1. C.R.S. 1963: § 137-1-16. L. 96: Entire section amended, p. 110, § 2, effective January 1, 1997. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3294, § 688, effective March 1, 2022.
CO Code § 39-1-117 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-117. Prior Actions Not Affected

 Nothing in articles 1 to 13 of this title shall apply to or in any manner affect any valuation, assessment, allocation, levy, tax certificate, tax warrant, tax sale, tax deed, right, claim, demand, lien, indictment, information, warrant, prosecution, defense, trial, cause of action, motion, appeal, judgment, sentence, or other authorized act, done or to be done, or proceeding arising under or pursuant to the laws in effect immediately prior to August 1, 1964, but the same shall be governed by and conducted pursuant to the provisions of law in effect immediately prior to August 1, 1964.   History. Source: L. 64: R&RE, p. 748, § 2. C.R.S. 1963: § 137-1-18. History. Source: L. 64: R&RE, p. 748, § 2. C.R.S. 1963: § 137-1-18.
CO Code § 39-1-118 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-118. Repeal of Law Levying State Property Tax - Disposition of Funds

 After the repeal of any law levying a general property tax for the state or for state purposes takes effect, delinquent taxes collected by county treasurers as a result of the levy imposed by any such repealed law shall, when received by the state treasurer, be credited to the capital construction fund.   History. Source: L. 71: P. 1243, § 1. C.R.S. 1963: § 137-1-21. History. Source: L. 71: P. 1243, § 1. C.R.S. 1963: § 137-1-21.    Cross references:   For the creation of and provisions relating to the capital construction fund, see § 24-75-302 .
CO Code § 39-1-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-119. Funds Held for Payment of Taxes - Refund - Reduction and Increase of Amounts - Penalty

  Subject to section 39-3.5-105 (2), all funds in excess of those permitted to be held by the federal “Real Estate Settlement Procedures Act of 1974”, 12 U.S.C. sec. 2601 et seq., as amended from time to time, and any rules promulgated to implement that federal law, as amended from time to time, held in escrow for the payment of ad valorem taxes on property under any deed of trust, mortgage, or other agreement encumbering or pertaining to real property located in this state shall be refunded to the property owner at the time and in the manner required by the federal law and rules. This subsection (1) applies whether or not the federal law and rules would apply to the deed of trust, mortgage, or other agreement in the absence of this subsection (1).    Payments into such escrow accounts for the payment of ad valorem taxes due in subsequent years shall be adjusted annually, based upon the amount of taxes paid on the subject property for the preceding year, but if such person reasonably believes that substantial improvements have been made to such property, which improvements were not included within the previous year's assessment, a reasonable estimate of the taxes for such subsequent years may be used as a basis for establishing the payments for such escrow account. (2.5) The amount of payments into such escrow accounts for the payment of ad valorem taxes due in subsequent years shall be increased only upon official notification of an increase in the amount of taxes levied on such property. Such amounts shall not be increased based solely upon notification of an increase in the valuation for assessment of such property.    Any person willfully failing to make a refund in violation of subsection (1) of this section for any whole month or more shall be liable for interest at a rate of six percent per annum and an equal amount as penalty.     History. Source: L. 73: P. 1435, § 1. C.R.S. 1963: § 137-1-22. L. 74: (1) amended, p. 427, § 1, effective March 19. L. 79: (1) amended, p. 1414, § 10, effective January 1, 1980. L. 80: (1) amended, p. 797, § 62, effective June 5. L. 87: (2.5) added, p. 1389, § 11, effective June 20. L. 93: (1) amended, p. 346 § 2, effective April 12. L. 98: (1) amended, p. 828, § 51, effective August 5. L. 2015: (1) amended, (SB 15-142), ch. 29, p. 71, § 1, effective March 18. History. Source: L. 73: P. 1435, § 1. C.R.S. 1963: § 137-1-22. L. 74: (1) amended, p. 427, § 1, effective March 19. L. 79: (1) amended, p. 1414, § 10, effective January 1, 1980. L. 80: (1) amended, p. 797, § 62, effective June 5. L. 87: (2.5) added, p. 1389, § 11, effective June 20. L. 93: (1) amended, p. 346 § 2, effective April 12. L. 98: (1) amended, p. 828, § 51, effective August 5. L. 2015: (1) amended, (SB 15-142), ch. 29, p. 71, § 1, effective March 18.
CO Code § 39-1-119.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-119.5. Funds Collected by Lessors of Personal Property for Payments of Taxes - Refund - Damages

  If a personal property lessee is required to make payment to a lessor pursuant to the terms of any contract or other agreement entered into between the lessee and lessor for the payment of personal property tax due on or after January 1, 2007, those payments shall be accounted for upon the termination of the lease entered into between the lessee and lessor. If it is determined upon this accounting that a refund is due to the lessee for overpayment of personal property taxes, the lessor shall make such refund to the lessee on or before August 31 of the year in which the tax is due.    The lessor shall base the accounting and refund on the actual property tax liability due in each year of the lease period.    Any lessor who willfully fails to make a refund in violation of subsection (1) of this section shall be liable to the lessee, in a civil action, in an amount equal to the sum of three times the amount of actual damages sustained and in the case of any successful action to enforce said liability, the costs of the action together with reasonable attorney fees as determined by the court.    Any action brought under this section shall be commenced within three years after the date on which the failure to refund occurred or within three years after the lessee discovered or in the exercise of reasonable diligence should have discovered the lessor's failure to refund. The period of limitation provided in this section may be extended for a period of one year if the lessee proves that failure to timely commence the action was caused by the lessor engaging in conduct calculated to induce the lessee to refrain from or postpone the commencement of the action.     History. Source: L. 2006: Entire section added, p. 311, § 1, effective April 4.
CO Code § 39-1-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-120. Filing - When Deemed to Have Been Made

     Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United States mail shall be deemed filed with and received by the public officer or agency to which it was addressed on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed.    Any such document which is mailed, but not received by the public officer or agency to which it was addressed, or is received and the cancellation mark is not legible, or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mail on or before the date due for filing. In such cases of nonreceipt of a document by the public officer or agency to which it was addressed, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by such public officer of the failure to receive such document.       If any report, schedule, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, schedule, claim, tax return, statement, remittance, or other document was mailed to the public officer or agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.    If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.     History. Source: L. 77: Entire section added, p. 1404, § 2, effective July 1. L. 79: (1)(a) amended, p. 1420, § 1, effective January 1, 1980.    ANNOTATION   Under the provisions of subsection (1)(a), abatement and refund petitions transmitted by mail are deemed “filed” on the date of mailing for the purposes of the filing deadline set forth in § 39-10-114 (1)(a)(I) (A). Leprino v. Huddleston, 902 P.2d 962 (Colo. App. 1995).
CO Code § 39-1-121 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-121. Expression of Rate of Property Taxation in Dollars per Thousand Dollars of Valuation for Assessment - Definitions

  As used in this section, unless the context otherwise requires:   “Communication” means any tax statement pursuant to section 39-10-103.    “Mill” means the rate of property taxation equivalent to the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.    “Valuation for assessment” means the actual value of any real or personal property multiplied by the assessment percentages specified in law.       The general assembly hereby finds, determines, and declares that communications to taxpayers regarding the imposition of property taxes expressed in mills can be unduly confusing to the general public. The general assembly further finds, determines, and declares that, for the convenience of taxpayers and to assist citizens in better understanding the property taxation system, it is advantageous for governmental entities levying property taxes to inform taxpayers of such tax rates in terms of the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.    In any communication to a taxpayer, any mill levy amounts stated shall be converted into the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.     History. Source: L. 88: Entire section added, p. 1273, § 7, effective July 1. L. 92: (1)(a) amended, p. 2181, § 52, effective June 2. L. 94: (1)(a) amended, p. 1197, § 103, effective July 1. L. 2020: (1)(c) amended,(SB 20-223), ch. 291, p. 1438, § 4, effective January 1, 2021.    Editor's note:   Section 5(2) of chapter 291 (SB 20-223), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 2 of Senate Concurrent Resolution 20-001. The ballot issue, referred to voters as amendment B, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:   FOR: :u720 1,740,395   AGAINST: :u720 1,285,136
CO Code § 39-1-124 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 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 a mailing or notice required to be sent pursuant to this title 39 will not be delivered to a residential real property address by the United States postal service, the county assessor or treasurer is not required to send the mailing or notice to that residential real property address; except that this section does not apply to notices required to be sent pursuant to sections 39-11-128 and 39-10-111.5 (6)(b) .   History. Source: L. 2020: Entire section added, (HB 20-1077), ch. 80, p. 325, § 7, effective September 14.
CO Code § 39-1.5-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1.5 - Prepayment of Ad Valorem Taxes|§ 39-1.5-101. Legislative Declaration

 The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public service demands created by such operations.   History. Source: L. 81: Entire article added, p. 1839, § 1, effective May 28.
CO Code § 39-1.5-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1.5 - Prepayment of Ad Valorem Taxes|§ 39-1.5-102. Definitions

 As used in this article, unless the context otherwise requires:    “Capital improvement” means any road or highway, school facility or equipment, domestic, commercial, or industrial water facility, sewage facility, police and fire protection facility or equipment, hospital facility or equipment, or any other local government administrative or judicial facility which a local government is authorized by law to acquire or construct.    “Local government” means a county, municipality as defined in section 31-1-101, C.R.S., school district, or special district which has the authority to impose general property taxes.    “Operation” means the development, construction, and operation of any facility for the production of energy or the extraction, processing, conversion, or refining of minerals, including, but not limited to, a mine, power plant, mill, retort, or related facility, or any combination thereof under the same ownership, if the valuation for assessment of the taxable property of the operation within the boundaries of a local government is estimated to exceed fifty million dollars when the operation begins functioning.     History. Source: L. 81: Entire article, p. 1839, § 1, effective May 28.
CO Code § 39-1.5-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1.5 - Prepayment of Ad Valorem Taxes|§ 39-1.5-103. Authorization of Prepayment of Taxes for Capital Improvements to Local Governments - No Effect on Obligation to Pay Taxes to Other Local Governments

  An owner of an operation may prepay moneys to one or more local governments, within the boundaries of which is located taxable property of the operation, for credit against general property taxes which will be levied in the future pursuant to articles 1 to 13 of this title. Said moneys shall be expended on capital improvements which are directly or indirectly related to the additional public service demands created by the operation.    If an operation prepays moneys for credit against general property taxes pursuant to this article to one or more local governments, said prepayment shall not vary the operation's obligations, under law, to pay general property taxes to any local government which does not receive such prepayments.     History. Source: L. 81: Entire article added, p. 1840, § 1, effective May 28.
CO Code § 39-1.5-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1.5 - Prepayment of Ad Valorem Taxes|§ 39-1.5-104. Prepayment - Amounts - Credits - Limitations

  An owner of an operation who elects to make prepayments under this article and the governing body of a local government shall jointly determine and agree upon:   The total amount of prepayments to be made; except that the total amount of prepayments shall not exceed twenty-five percent of the estimate of the operation's projected tax liability to the local government over a twenty-year period, commencing with the taxable year in which the valuation for assessment of the operation is estimated to exceed fifty million dollars;    The amounts and intervals of prepayments and credits for such prepayments; except that an annual prepayment credit shall not be allowed prior to the taxable year in which the operation begins functioning or the valuation for assessment of the operation exceeds fifty million dollars, whichever is earlier, nor shall it exceed twenty-five percent of the taxes due from the operation to that local government for the then current property tax year.       The owner of an operation, the governing body of the local government, the assessor, the treasurer, and the division of property taxation in the department of local affairs shall estimate when the operation's projected valuation for assessment will exceed fifty million dollars and the amount thereof for the ensuing twenty years, as well as the operation's projected liability for general property taxes for the applicable period.    The governing body of the local government shall adopt a resolution or ordinance which contains the total amount of taxes to be prepaid, the anticipated amounts and anticipated intervals of prepayments and credits for such prepayments, and the capital improvement or improvements upon which such prepaid taxes will be expended.    The credit allowed in any taxable year for prepayments made under this article to or for each local government or any fund or account within the fund thereof shall be treated as an abatement of the property taxes due to such local government for that year from said operation and shall not affect the determination of the valuation for assessment thereof. The credit shall be shown on the tax statement for that year as it applies to each local government, fund, or fund account to which applied.     History. Source: L. 81: Entire article added, p. 1840, § 1, effective May 28.
CO Code § 39-1.5-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1.5 - Prepayment of Ad Valorem Taxes|§ 39-1.5-105. Prepaid Taxes Subject to Laws Governing Financial Affairs

 Moneys received pursuant to this article are subject to such laws relating to financial affairs, including budget, accounting, and auditing laws, as are or may be made applicable to the local government which receives such moneys.   History. Source: L. 81: Entire article added, p. 1841, § 1, effective May 28.
CO Code § 39-1.5-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1.5 - Prepayment of Ad Valorem Taxes|§ 39-1.5-106. Relationship Between Prepaid Taxes and the Limitation on Local Government Levies

 In determining the amount of revenue which a local government is allowed to levy under section 29-1-301 , C.R.S., prepayments made under this article shall not be deemed property tax revenue in the year of prepayment; however, tax liability against which a credit is to be allowed shall be deemed property tax revenue attributable to increased valuation for new construction or bond revenue in accordance with section 29-1-302 , C.R.S., in the year in which a credit is to be allowed.   History. Source: L. 81: Entire article added, p. 1841, § 1, effective May 28.
CO Code § 39-1.5-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1.5 - Prepayment of Ad Valorem Taxes|§ 39-1.5-107. Prepayment Arrangement Not a General Obligation Indebtedness

 Any arrangement for prepayment of ad valorem taxes under this article shall not be construed to be a general obligation indebtedness.   History. Source: L. 81: Entire article added, p. 1841, § 1, effective May 28.
CO Code § 39-2-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-101. Division Created - Property Tax Administrator

 There is hereby created the division of property taxation in the department of local affairs, the head of which shall be the property tax administrator, which office is created by section 15 of article X of the state constitution. The administrator shall be appointed by a majority vote of the state board of equalization and shall serve for a term of five years and until a successor is appointed and qualified. The administrator may be removed from office for cause by a majority vote of the state board of equalization. The position of property tax administrator shall be exempt from the state personnel system.   History. Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-1. L. 84: Entire section amended, p. 992, § 1, effective February 17. History. Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-1. L. 84: Entire section amended, p. 992, § 1, effective February 17.    Cross references:   For the creation of the department of local affairs, see § 24-1-125 .