reglab/housing_qa huggingface dataset:
CO Code § 39-5-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-107. Personal Property Schedule

  All taxable personal property shall be listed on a form of schedule approved by the administrator and prepared and furnished by the assessor. Such schedule shall be so designed as to show the owner's name, address, social security number or federal employer identification number, and the location and general description of the owner's taxable personal property, divided into the various subclasses, and shall provide sufficient space for the furnishing of such information, derived from the books of account, records, or Colorado income tax returns of the owner of such property, as may be required by the assessor to determine the actual value of such property.    There shall be subjoined to such schedule the following declaration:     [Form Excluded]   History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-7. L. 72: P. 569, § 51. L. 73: P. 238, § 20. L. 75: (1) amended, p. 1468, § 13, effective July 18. L. 84: (1) amended, p. 984, § 2, effective May 8. L. 89: (1) amended, p. 1483, § 7, effective April 23. L. 96: (1) amended, p. 46, § 4, effective March 20. L. 99: (1) amended, p. 276, § 1, effective August 4. History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-7. L. 72: P. 569, § 51. L. 73: P. 238, § 20. L. 75: (1) amended, p. 1468, § 13, effective July 18. L. 84: (1) amended, p. 984, § 2, effective May 8. L. 89: (1) amended, p. 1483, § 7, effective April 23. L. 96: (1) amended, p. 46, § 4, effective March 20. L. 99: (1) amended, p. 276, § 1, effective August 4.    Cross references:    For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.    For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 1996.     ANNOTATION   Applied in City & County of Denver v. Sec. Life & Accident Co., 173 Colo. 248 , 447 P.2d 369 (1970).
CO Code § 39-5-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-108. Schedule Sent to Taxpayer - Return

 As soon after the assessment date as may be practicable, the assessor shall mail or deliver one copy of the personal property schedule to the place of business or to the residence of each person known or believed to own taxable personal property located in the county, or to the agent of such person. Such person or his or her agent shall list in such schedule all taxable personal property owned by him or her, or in his or her possession, or under his or her control located in said county on the assessment date, attaching such exhibits or statements thereto as may be necessary, and shall sign and return the original copy thereof to the assessor no later than the April 15 next following. Exhibits and statements attached to the personal property schedule shall be deemed sufficient for the purposes of the schedule if such exhibits or statements clearly list the property, the cost of the property, and the date the property was acquired.   History. Source: L. 64: R&RE, p. 696, § 1. C.R.S. 1963: § 137-5-8. L. 67: Pp. 948, 952, §§ 13, 26. L. 79: Entire section amended, p. 1416, § 1, effective June 21. L. 81: Entire section amended, p. 1831, § 5, effective June 12. L. 2000: Entire section amended, p. 751, § 3, effective May 23. L. 2008: Entire section amended, p. 948, § 2, effective August 5. History. Source: L. 64: R&RE, p. 696, § 1. C.R.S. 1963: § 137-5-8. L. 67: Pp. 948, 952, §§ 13, 26. L. 79: Entire section amended, p. 1416, § 1, effective June 21. L. 81: Entire section amended, p. 1831, § 5, effective June 12. L. 2000: Entire section amended, p. 751, § 3, effective May 23. L. 2008: Entire section amended, p. 948, § 2, effective August 5.
CO Code § 39-5-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-110. Property Brought Into State After Assessment Date - Removal Before Next Assessment Date

  Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section 39-5-108.    If any taxable personal property located in the state on the assessment date or brought into the state at any time after the assessment date is removed from the state before the next following assessment date, the owner of the property shall not be relieved of any tax obligation with respect to the property as a result of the transfer of the property for the property tax year in which the transfer occurred.    Repealed.    Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section 39-5-113.3.     History. Source: L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: P. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1. History. Source: L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: P. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1.    Cross references:    For the assessment date, see § 39-1-105.    For the legislative declaration contained in the 1996 act amending subsections (1) and (2), see section 1 of chapter 16, Session Laws of Colorado 1996.
CO Code § 39-5-113 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-113. Movable Equipment - Apportionment of Value

  Any person owning any portable or movable equipment which is apt to be located or maintained in two or more counties of the state during any calendar year shall indicate in a statement accompanying his personal property schedule the kind and description and a serial number, if available, of such equipment, the counties in which such equipment is apt to be located or maintained, and the estimated period of time during the calendar year in which such equipment is apt to be so located and maintained.    The assessor of the county in which such equipment is located on the assessment date shall determine its value and shall apportion such value between the counties affected and the school districts thereof, in the proportion that the periods of time during which such equipment may be located or maintained in such counties bear to the full calendar year. He shall furnish a copy of such valuation and apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected as his authority to list the apportioned value of such equipment on the assessment roll of his county. For purposes of making such apportionment, the valuation of the portable or movable equipment made by the assessor of the county of original assessment shall be used by all county assessors involved.    If, subsequent to the making of such apportionment of value, any such equipment is removed to a county not initially included in such apportionment or if any such equipment is located or maintained in any county for a period of time different from that used in the initial apportionment, then an amended apportionment of value shall be requested by the assessor of any county so affected. Such assessor shall furnish a copy of such requested amended apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected, as his authority to list such reapportioned value on the assessment roll of his county. Failure of a county assessor to request such an amended apportionment shall permit the original apportionment of value to stand, and no other county assessor shall assess such equipment as is listed in the original apportionment for any period during the year of the original assessment. If such amended apportionment of value is received by any assessor after he has filed his annual abstract of assessment with the administrator, then either an abatement or an additional assessment shall be made, as the case may be.    Repealed.     History. Source: L. 64: R&RE, p. 700, § 1. C.R.S. 1963: § 137-5-13. L. 65: P. 1099, § 1. L. 76: (4) repealed, p. 765, § 33, effective January 1, 1977. L. 90: (2) amended, p. 1696, § 18, effective June 9. History. Source: L. 64: R&RE, p. 700, § 1. C.R.S. 1963: § 137-5-13. L. 65: P. 1099, § 1. L. 76: (4) repealed, p. 765, § 33, effective January 1, 1977. L. 90: (2) amended, p. 1696, § 18, effective June 9.
CO Code § 39-5-113.3 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-113.3. Oil and Gas Drilling Rigs - Apportionment of Value

  As soon after the assessment date as may be practicable, the assessor shall determine those oil or gas drilling rigs that were operating, stored, or maintained in the county during the preceding calendar year and shall mail or deliver two copies of a declaration to the place of business or drilling operation or to the residence of each person known or believed to own such rigs, or to the agent of such person. Such person or his agent shall list in such declaration all oil or gas drilling rigs owned by him, or in his possession, or under his control that were located in said county during the previous calendar year, attaching thereto the drilling logs of the respective rigs showing their various locations and corresponding dates. In addition, such person or his agent shall provide to the assessor of the first county in Colorado listed on each rig's log an inventory of that rig's equipment sufficient to determine a valuation for assessment. The original copy of the declaration shall be signed and returned to the assessor no later than the April 15 next following.    The assessor, upon receiving such inventory and notification that his county was the first location of the rig in Colorado, shall determine its value and shall apportion such value between the counties in which the drilling rig was located during the preceding year and the districts thereof, in the proportion that the periods of time during which such equipment was located or maintained in such counties bear to the full calendar year. On or before June 15, the assessor shall furnish a copy of such valuation and apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected, together with a copy of the drilling log for that rig. For purposes of making such apportionment, the valuation of the oil or gas drilling rig made by the assessor of the first Colorado county on the log shall be used by all county assessors involved. In the subsequent counties, the assessor shall accept the returned declaration with the rig's name and location data as a proper filing.    The values so apportioned shall be included in the affected counties' abstracts of assessment filed pursuant to section 39-5-123.    This section shall apply to the apportionment of value of oil or gas drilling rigs and not the provisions of section 39-5-113.    For purposes of this section “oil and gas drilling rigs” shall be defined by the property tax administrator pursuant to section 39-2-109 (1)(e), which definitions shall be uniform and consistent throughout the state.     History. Source: L. 86: Entire section added, p. 1107, § 1, effective January 1, 1987. L. 88: (2) amended, p. 1297, § 4, effective April 29. L. 90: (2) amended, p. 1696, § 19, effective June 9.
CO Code § 39-5-113.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-113.5. Works of Art - Apportionment of Value

  Any persons owning any works of art which are apt to be displayed in any county of the state during any calendar year shall indicate in a statement accompanying their personal property schedule the kind and description of such works of art and the estimated period of time during the calendar year in which such works of art are to be so displayed and shall provide to the assessor proof of exemption pursuant to the provisions of sections 39-3-123 and 39-26-102 (2.5). Failure to file a statement results in forfeiture of a claim for exemption in that calendar year.    The assessor of the county in which such works of art are displayed shall determine its value in the proportion that the periods of time during which such works of art may be displayed bear to the full calendar year. He shall furnish a copy of such valuation to the owner of such works of art or to his agent.     History. Source: L. 84: Entire section added, p. 999, § 2, effective January 1. L. 89: (1) amended, p. 1484, § 8, effective April 23. L. 90: (2) amended, p. 1697, § 20, effective June 9.
CO Code § 39-5-114 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-114. Unclassified Property Shown on Schedule

 If any person owns, holds, or controls any kind or character of taxable personal property which is not specifically classified on the personal property schedule, he shall note such property therein, and such notation shall be held to be a sufficient description thereof for purposes of valuing the same, without further enumeration or description; but if the assessor so requests, such person shall disclose of what said property consists and its uses in detail.   History. Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-14. History. Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-14.
CO Code § 39-5-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-115. Taxpayer to Furnish Information - Affidavit on Mineral Leases

  At any time prior or subsequent to April 15 of each year, the assessor may request any person known or believed to own taxable property located in his county to furnish such information or to make available for examination such records as may be required by him to determine the actual value of such property.    Within ten days after the execution of a mineral lease, a lessor shall file with the assessor an affidavit stating the annual net rental payable under such lease for the purposes of determining the actual value of such mineral interest where the income approach to appraisal is utilized by the assessor. Such affidavit shall constitute a private document and shall be available on a confidential basis as provided in section 39-5-120.     History. Source: L. 64: R&RE, pp. 315, 702, §§ 294, 1. C.R.S. 1963: § 137-5-15. L. 75: Entire section amended, p. 226, § 87, effective July 16. L. 79: Entire section amended, p. 1416, § 2, effective June 21. L. 81: Entire section amended, p. 1832, § 6, effective June 12. L. 85: Entire section amended, p. 1213, § 11, effective May 9. History. Source: L. 64: R&RE, pp. 315, 702, §§ 294, 1. C.R.S. 1963: § 137-5-15. L. 75: Entire section amended, p. 226, § 87, effective July 16. L. 79: Entire section amended, p. 1416, § 2, effective June 21. L. 81: Entire section amended, p. 1832, § 6, effective June 12. L. 85: Entire section amended, p. 1213, § 11, effective May 9.
CO Code § 39-5-117 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-117. Property Improvements Destroyed After Assessment Date

 Whenever any improvements are destroyed or demolished subsequent to the assessment date in any year, it is the duty of the owner thereof or the owner's agent to promptly notify the assessor of such destruction or demolition and the date upon which the same occurred. In all such cases, such improvements shall be valued by the assessor at the proportion of its valuation for the full calendar year that the period of time in such year prior to its destruction or demolition bears to the full calendar year. Failure of the owner thereof or of the owner's agent to so notify the assessor prior to the date taxes are levied shall be considered a waiver, and no proportionate valuation by the assessor shall then be required.   History. Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-17. L. 96: Entire section amended, p. 47, § 7, effective March 20. History. Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-17. L. 96: Entire section amended, p. 47, § 7, effective March 20.    Cross references:    For the assessment date, see § 39-1-105.    For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 1996.
CO Code § 39-5-118 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-118. Failure to Receive Schedule - Validity of Valuation

 No determination of the actual value of any taxable personal property made by the assessor shall be rendered invalid by reason of his failure to secure or receive the personal property schedule required to be completed and returned to him prior to his determination of such value.   History. Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-18. History. Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-18.    ANNOTATION   Statute did not unconstitutionally violate taxpayers' due process rights where the statutory scheme provided a protest procedure which the taxpayers choose to forego and the taxpayers own actions, not those of any governmental entity, have allegedly deprived the taxpayers of their property. Prop. Tax Adm'r v. Prod. Geophysical, 860 P.2d 514 (Colo. 1993).   The purpose of this section is to prevent an invalidation of an assessment solely on the ground that a taxpayer has failed to return a property tax schedule or that the assessor, for any other reason, has failed to receive the schedule. Prop. Tax Adm'r v. Bd. of Assessment Appeals, 837 P.2d 244 (Colo. App. 1992).   Challenges based on overvaluation. Although taxpayers challenged the amount of taxes assessed as excessive, this was not an “overvaluation” as the term is used in § 39-10-114 because, due to the taxpayers' wrongful inaction, the assessor's BIA valuations are presumed to be valid. Therefore, for purposes of § 39-10-114 , the assessor's valuation cannot be considered an overvaluation, and § 39-10-114 may not be asserted by a taxpayer to avoid the provisions of this section and the protest procedure under § 39-5-122 . Prop. Tax Adm'r v. Prod. Geophysical, 860 P.2d 514 (Colo. 1993).
CO Code § 39-5-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-119. Refusal to Answer - Court Order

 Whenever any person refuses to be interviewed by the assessor or his deputy or refuses to answer any pertinent questions relative to taxable property owned by him, or in his possession, or under his control, then, in the discretion of the district court having jurisdiction in the county and upon affidavit of the assessor or his deputy showing such refusal to be interviewed or to answer such questions, such person shall be cited before such court and shall be required by the court then and there to submit to such interview and to answer such questions. All costs of such proceedings shall be assessed by the court against such person, and judgment and execution shall be entered therefor as in other civil cases.   History. Source: L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-19. L. 67: P. 949, § 16. History. Source: L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-19. L. 67: P. 949, § 16.
CO Code § 39-5-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-120. Tax Schedules Endorsed and Filed - Availability for Inspection

 All personal property schedules and exhibits or statements attached thereto returned to or secured by the assessor shall be endorsed with the name of the person whose taxable personal property is listed therein and shall be filed in either alphabetical or numerical order and retained for a period of six years, after which time they may be destroyed. Such schedules and accompanying exhibits or statements shall be considered private documents and shall be available on a confidential basis only to the assessor and the employees of his office, the treasurer and the employees of his office, the annual study contractor hired pursuant to section 39-1-104 (16) and his employees, the executive director of the department of revenue and the employees of his office, the administrator and the employees of his office, and the person whose taxable personal property is listed therein. Such exhibits or statements shall be available on a confidential basis to the board and the county board of equalization when information contained in such documents is pertinent to an appeal or protest.   History. Source: L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-20. L. 70: P. 389, § 1. L. 75: Entire section amended, p. 226, § 88, effective July 16. L. 76: Entire section amended, p. 761, § 22, effective January 1, 1977. L. 87: Entire section amended, p. 1417, § 2, effective March 13. History. Source: L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-20. L. 70: P. 389, § 1. L. 75: Entire section amended, p. 226, § 88, effective July 16. L. 76: Entire section amended, p. 761, § 22, effective January 1, 1977. L. 87: Entire section amended, p. 1417, § 2, effective March 13.
CO Code § 39-5-121.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-121.5. Valuation - Inspection of Data by Taxpayers

 At the written request of any taxpayer or any agent of such taxpayer and subject to such confidentiality requirements as provided by law, the assessor shall, within seven working days after receipt of said request, make available to the taxpayer or agent the data used by the assessor in determining the actual value of any property owned by such taxpayer. At the assessor's election, the assessor may either mail, fax, or send by electronic transmission to the address, phone number, or electronic address supplied by said taxpayer or agent such data. Such data shall include but shall not be limited to the data derived from the declarations filed pursuant to the provisions of article 14 of this title and confidential data, provided that such confidential data shall be presented in such a manner that the source cannot be identified. Upon receipt of such request, the assessor shall notify the taxpayer or agent of the estimated cost of providing such information, payment of which shall be made prior to providing such information. Upon providing such information, the assessor may include a bill for the reasonable cost above the estimated cost and up to the statutory maximum which shall be due and payable upon receipt by the taxpayer or agent.   History. Source: L. 89: Entire section added, p. 1466, § 33, effective June 7. L. 90: Entire section amended, p. 1700, § 29, effective June 9. L. 2000: Entire section amended, p. 1500, § 3, effective August 2.