CO Code § 39-4-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 4 - Valuation of Public Utilities|§ 39-4-103. Schedules of Property - Confidential Records - Late Filing Penalties

     shall be for a reasonable amount of time as determined by the administrator.    Such statement shall include a specific identification of each and every item of property owned, leased, or used which is not included in the rendition of the operating property and plant and the county in which each item is located. (1.5)   If a public utility fails to complete a statement of property and legally postmark it for return by April 1, the administrator shall impose on such public utility a late filing penalty in the amount of one hundred dollars for each calendar day the statement of property remains delinquent; except that the late filing penalty shall not exceed three thousand dollars. If, by June 1, the public utility continues to be delinquent in filing a statement of property, the administrator shall, in addition to imposing a late filing penalty, determine the actual value of such utility on the basis of the best information available. All late filing penalties shall be credited to the general fund.    If any public utility fails to file a completed statement of property, or includes in a filed statement of property any information concerning the public utility property which is false, erroneous, or misleading, or fails to include in the statement of property any taxable property owned by the public utility, then the administrator may determine the actual value of such taxable property on the basis of the best information available.    If a public utility fails to file a statement of property and does not file a petition or complaint pursuant to section 39-4-108 regarding the actual value of its taxable property as determined on the basis of the best information available pursuant to this subsection (1.5), the public utility shall be deemed to have waived any right to file an abatement or refund petition regarding such actual value pursuant to section 39-10-114.          All such statements filed with the administrator shall be considered private documents and shall be available only to the administrator, the employees of the division of property taxation, assessors, and county treasurers.      History. Source: L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-3. L. 70: P. 382, § 16. L. 72: P. 569, § 50. L. 76: (1) amended, p. 759, § 17, effective July 1, 1977. L. 87: (1.5) added, p. 1404, § 1, effective January 1, 1988. L. 89: (1)(a) amended, p. 1465, § 29, effective January 1, 1990. L. 90: (1.5)(a) amended, p. 1696, § 17, effective June 9. L. 93: (1.5)(a) amended, p. 1687, § 2, effective June 6. L. 96: (1.5)(c) added, p. 650, § 3, effective May 1. L. 2020: (2) amended,(HB 20-1077), ch. 80, p. 325, § 8, effective September 14. History. Source: L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-3. L. 70: P. 382, § 16. L. 72: P. 569, § 50. L. 76: (1) amended, p. 759, § 17, effective July 1, 1977. L. 87: (1.5) added, p. 1404, § 1, effective January 1, 1988. L. 89: (1)(a) amended, p. 1465, § 29, effective January 1, 1990. L. 90: (1.5)(a) amended, p. 1696, § 17, effective June 9. L. 93: (1.5)(a) amended, p. 1687, § 2, effective June 6. L. 96: (1.5)(c) added, p. 650, § 3, effective May 1. L. 2020: (2) amended,(HB 20-1077), ch. 80, p. 325, § 8, effective September 14.    Cross references:   For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 .