reglab/housing_qa huggingface dataset:
CO Code § 38-53-105 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 53 - Perpetuation of Land Survey Monuments|§ 38-53-105. Professional Land Surveyor Must Rehabilitate Monuments

 For any monument record of a public land survey corner which is required to be submitted pursuant to this article, the professional land surveyor shall restore or rehabilitate the corner monument so it is readily identifiable and reasonably durable, if field conditions require it.   History. Source: L. 94: Entire article R&RE, p. 1525, § 48, effective July 1. L. 2013: Entire section amended,(SB 13-161), ch. 356, p. 2095, § 40, effective July 1.    Editor's note:   This section is similar to former § 38-53-104 , as it existed prior to 1994.
CO Code § 38-53-106 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 53 - Perpetuation of Land Survey Monuments|§ 38-53-106. Form of Monument Records - Prescribed by Board

 The board shall adopt and revise as necessary the form and technical specifications for submission of monument records, including the information to be included with, or as part of, the records.   History. Source: L. 94: Entire article R&RE, p. 1525, § 48, effective July 1. L. 2013: Entire section amended,(SB 13-161), ch. 356, p. 2095, § 41, effective July 1.    Editor's note:   This section is similar to former § 38-53-105 , as it existed prior to 1994.
CO Code § 38-53-107 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 53 - Perpetuation of Land Survey Monuments|§ 38-53-107. Monument Records - Conditions for Acceptance

 The board shall not accept a monument record unless it complies with the form and technical specifications established by the board under section 38-53-106 and is signed, sealed, or otherwise authenticated by the professional land surveyor who was in responsible charge of the work.   History. Source: L. 94: Entire article R&RE, p. 1525, § 48, effective July 1. L. 2013: Entire section amended,(SB 13-161), ch. 356, p. 2095, § 42, effective July 1.    Editor's note:   This section is similar to former § 38-53-106 , as it existed prior to 1994.
CO Code § 38-53-108 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 53 - Perpetuation of Land Survey Monuments|§ 38-53-108. Submission Permitted on Any Survey Monument

 A professional land surveyor may submit a monument record describing any land survey monument, accessory, or bench mark with the board.   History. Source: L. 94: Entire article R&RE, p. 1525, § 48, effective July 1. L. 2013: Entire section amended,(SB 13-161), ch. 356, p. 2096, § 43, effective July 1.    Editor's note:   This section is similar to former § 38-53-107 , as it existed prior to 1994.
CO Code § 38-53-109 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 53 - Perpetuation of Land Survey Monuments|§ 38-53-109. Fees

 The board shall not charge a fee for submissions related to public land survey monuments and their accessories and aliquot corners or bench marks. For all other filings, the board may establish a fee pursuant to section 12-20-105 , which shall be payable to the board at the time of submission.   History. Source: L. 94: Entire article R&RE, p. 1525, § 48, effective July 1. L. 2013: Entire section amended,(SB 13-161), ch. 356, p. 2096, § 44, effective July 1. L. 2019: Entire section amended,(HB 19-1172), ch. 136, p. 1727, § 248, effective October 1.    Editor's note:   This section is similar to former § 38-53-109 , as it existed prior to 1994.
CO Code § 38-53-110 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 53 - Perpetuation of Land Survey Monuments|§ 38-53-110. Violations

  It is the responsibility of the district attorneys of this state to prosecute any person suspected of willfully and knowingly violating this article.    Any person, including the responsible official of any agency of state, county, or local government, who willfully and knowingly violates this article is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than one hundred fifty dollars or more than one thousand five hundred dollars.      The board may revoke the licensure of any professional land surveyor convicted under the provisions of this article.    Any person whose licensure is revoked pursuant to paragraph (a) of this subsection (3) shall be entitled to a hearing on such revocation, pursuant to article 4 of title 24, C.R.S., and may appeal any decision of the board to a court of competent jurisdiction.         History. Source: L. 94: Entire article R&RE, p. 1526, § 48, effective July 1. L. 97: (3)(b) amended, p. 1631, § 10, effective July 1. L. 2004: (3) amended, p. 1318, § 78, effective May 28.    Editor's note:   This section is similar to former § 38-51-104 , as it existed prior to 1994.   ANNOTATION   Criminal sanctions and prosecutorial commands. This section contains both criminal sanctions for a violation of the minimum standards for land surveys and plats, and prosecutorial commands similar to sections in article 25 of title 12. S. Park Land & Livestock Co. v. Hamilton Enters., Ltd., 189 Colo. 157 , 538 P.2d 444 (1975) (decided under former § 38-51-104 as it existed prior to the 1994 repeal and reenactment of articles 50 to 53).
CO Code § 39-1-101.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-101.5. Legislative Declaration - Taxpayer Rights

 The general assembly hereby finds and declares that section 3 of article X of the state constitution was approved in 1982 by the voters of Colorado in order to ensure the fair and uniform valuation for assessment of real and personal property located in Colorado; that, since the adoption of said constitutional amendment, the property tax system in Colorado has developed into an impersonal system which is more concerned with the mechanisms to levy and collect such property tax than with the fair and courteous treatment of the owners of real and personal property who pay such tax; that the purpose of the property tax system is to raise revenues to be used for purposes which benefit the citizens of Colorado, including such property owners; that property owners accept their civic responsibility to pay their fair share of taxes to be used for such purposes; that all levels of government involved in the property tax system should recognize that they exist to serve their citizens; and that the owners of real and personal property should be accorded the respect and courtesy which they deserve and should be provided such services which are necessary to assist them in complying with the property tax laws of this state.   History. Source: L. 88: Entire section added, p. 1276, § 1, effective January 1, 1989.
CO Code § 39-1-103.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-103.5. Restrictions on Information

 The state board of equalization or the administrator shall not require any person to furnish financial information concerning commercial or industrial property, except as to the value of the real property for rental purposes only. This section shall not apply to public utilities.   History. Source: L. 77: Entire section added, p. 1731, § 3, effective June 20.
CO Code § 39-1-104.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-104.5. Severed Mineral Interest - Placement on Tax Roll

 Any owner of the surface estate from which a mineral interest has been severed, on behalf of himself and any other owners of such interest in the surface, may require the assessor of the county wherein such real estate is situate to place such severed mineral interest, without regard to value, on the tax roll of the county if the owner of the surface estate provides proof of ownership of the severed mineral interest and a record of the creation of the severed mineral interest as shown by the records of the county clerk and recorder. Proof of ownership and the record of creation of the severed mineral interest shall be provided in the form of a certificate prepared by an attorney, a title insurance company, or a title insurance agent authorized to do business in this state.   History. Source: L. 79: Entire section added, p. 1405, § 1, effective July 1. L. 83: Entire section amended, p. 512, § 3, effective May 16.
CO Code § 39-1-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-105. Assessment Date

 All taxable property, real and personal, within the state at twelve noon on the first day of January of each year, designated as the official assessment date, shall be listed, appraised, and valued for assessment in the county wherein it is located on the assessment date. Personal property shall be listed and valued separately from real property. Whenever construction of any new taxable building within the boundaries of a county occurs subsequent to the assessment date but before July 1 and such county has resolved to implement the procedures set out in section 39-5-132 , such building shall be listed, appraised, and valued pursuant to section 39-5-132 .   History. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-5. L. 85: Entire section amended, p. 1226, § 2, effective January 1, 1986. L. 86: Entire section amended, p. 1222, § 35, effective May 30. History. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-5. L. 85: Entire section amended, p. 1226, § 2, effective January 1, 1986. L. 86: Entire section amended, p. 1222, § 35, effective May 30.    Cross references:   For property brought into the state after assessment date, see § 39-5-110 ; for property destroyed after the assessment date, see § 39-5-117 ; for the procedure for exclusion of property within a municipality from a special district and for the effect of such an exclusion order, see §§ 32-1-502 and 32-1-503 .   ANNOTATION   This section does not mandate that January 1 is the date for determining tax exempt status for property owned by a charitable organization and does not address when the tax exempt status is to be determined. Family Tree Found. v. Prop. Tax Adm'r, 119 P.3d 581 (Colo. App. 2005).   City acquired an interest in the personal property prior to the date of the chapter 11 bankruptcy since the statute provides that a lien for ad valorem personal property taxes arises at 12 noon on the assessment date for the current year and such lien is a perpetual lien. Although the interest was an inchoate lien, the city was allowed to perfect it after the assessment date and thus have the lien relate back to the assessment date. Therefore the personal property taxes were a prepetition secured claim. In re W. States Distribs., Inc., 179 B.R. 666 (Bankr. D. Colo. 1995 ).   Applied in City & County of Denver v. Bd. of Dirs., 37 Colo. App. 496, 549 P.2d 1090 (1976); Martin v. Bd. of Assess. Appeals, 707 P.2d 348 (Colo. 1985); Padgett v. Routt County Bd. of Equal., 857 P.2d 565 (Colo. App. 1993); Mission Viejo Co. v. Bd. of Equaliz., 942 P.2d 1251 (Colo. App. 1996).
CO Code § 39-1-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-106. Partial Interests Not Subject to Separate Tax

 For purposes of property taxation, it shall make no difference that the use, possession, or ownership of any taxable property is qualified, limited, not the subject of alienation, or the subject of levy or distraint separately from the particular tax derivable therefrom. Severed mineral interests shall also be taxed.   History. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-6. L. 73: P. 1430, § 2. L. 96: Entire section amended, p. 1850, § 2, effective June 5. L. 2002: Entire section amended, p. 1008, § 2, effective August 7. History. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-6. L. 73: P. 1430, § 2. L. 96: Entire section amended, p. 1850, § 2, effective June 5. L. 2002: Entire section amended, p. 1008, § 2, effective August 7.    ANNOTATION   This section establishes a unity rule for the assessment of property rather than requiring assessment of the various interests in the property. Bd. of Assess. Appeals v. City & County of Denver, 829 P.2d 1319 (Colo. App. 1991), aff'd, 848 P.2d 355 (Colo. 1993).   The unit assessment rule established in this section has no application in the absence of multiple taxpayers with interests in a single property. Rare Air Ltd. v. Prop. Tax Adm'r, 2019 COA 134 , 459 P.3d 547.   Taxation of development rights does not violate the unit assessment rule. Because the assignment of the development rights created separate interests in real estate as between the interests of the individual unit owners, on the one hand, and those of the owners of the development rights, on the other hand, separate taxation of those interests does not violate the unit assessment rule. Vill. at Treehouse v. Prop. Tax Adm'r, 2014 COA 6 , 321 P.3d 624.   Section does not apply to golf club membership that created a license and not an interest in land. Roaring Fork Club v. Pitkin Bd. of Equaliz., 2013 COA 167 , 342 P.3d 467.
CO Code § 39-1-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-108. Payment of Taxes - Grantor and Grantee

 As between the grantor and grantee of property other than property described in section 39-5-104.5 , when the instrument of conveyance does not contain an express agreement as to which party shall pay the taxes that may be levied on the property conveyed in the year in which conveyed, if such conveyance is made after the thirty-first day of December and before the first day of July next following, the grantee shall pay such taxes; but if the conveyance is made after the thirtieth day of June and before the first day of January next following, the grantor shall pay such taxes.   History. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-8. L. 2020: Entire section amended,(HB 20-1077), ch. 80, p. 324, § 6, effective September 14. History. Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-8. L. 2020: Entire section amended,(HB 20-1077), ch. 80, p. 324, § 6, effective September 14.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   “Taxes” not limited to general property taxes. If it had been the intention of the general assembly to limit application of this section to general property taxes, it is reasonable to believe that the general assembly would have so indicated by apt language. McCord Mercantile Co. v. McIntyre, 25 Colo. App. 376, 138 P. 59 (1914).   Section applies to irrigation district taxes. McCord Mercantile Co. v. McIntyre, 25 Colo. App. 376, 138 P. 59 (1914).   Tax liability even where assessment not yet completed. One conveying lands in September is liable for tax of the same year even though, at the date of the conveyance, the assessment had not been completed nor become a lien on the lands. Rambo v. Armstrong, 45 Colo. 124 , 100 P. 586 (1909).   Tax liability for successive conveyances in last half of year. Where, at the end of the year, grantee, who purchased property in the last half of the year, has parted with title to that property and a third party owns it, there can be no recovery by grantee in first deed against his grantor for tax assessed against the property in the absence of allegations and proof that, in the course of the subsequent change in ownership, the grantee in the first deed either has obligated himself to his grantee to pay the taxes or otherwise sustained an equivalent loss. W. Dev. & Realization Corp. v. Hext, 108 Colo. 312 , 117 P.2d 313 (1941).   Grantee in last half of year indemnified by implied contract. Contract implied by this section is to indemnify grantee of a conveyance in the last half of the year against loss for the payment of taxes on property which he owned and of which he had the use for less than half a year. W. Dev. & Realization Corp. v. Hext, 108 Colo. 312 , 117 P.2d 313 (1941).   Section is not applicable where property is taken by condemnation proceedings. Fishel v. City & County of Denver, 106 Colo. 576 , 108 P.2d 236 (1940).
CO Code § 39-1-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-109. Taxes Paid by Mortgagee - Effect

 If the mortgagor of real property fails or neglects to pay the taxes levied on such property or permits such property to be sold for taxes, the mortgagee may pay said taxes or redeem such property if sold for taxes, and any taxes so paid or redeemed shall become and be a lien upon such real property until the same have been repaid to the mortgagee. Upon payment of any such mortgage or in an action to enforce the same, such mortgagee may demand the taxes so paid or redeemed, with interest thereon at the same rate specified in the mortgage, and the same shall be included in any judgment rendered on the mortgage. The term “mortgage” includes deeds of trust, and the term “mortgagee” includes the beneficiary of a deed of trust.   History. Source: L. 64: R&RE, p. 678, § 1. C.R.S. 1963: § 137-1-9. L. 73: P. 1417, § 100. History. Source: L. 64: R&RE, p. 678, § 1. C.R.S. 1963: § 137-1-9. L. 73: P. 1417, § 100.    ANNOTATION   Law reviews. For article, “Property Taxation of Oil and Gas Interests”, see 24 Rocky Mt. L. Rev. 170 (1952).   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Mortgagee must look to land for reimbursement. Payment of taxes upon mortgaged land affords to the mortgagee no personal action against the mortgagor, in the absence of a covenant to this effect; he must look to the land for reimbursement. Gilmour v. First Nat'l Bank, 21 Colo. App. 301, 121 P. 767 (1912).   Mortgagee entitled to credit for amounts paid for taxes as against mortgagors in an action by mortgagors for an accounting and to redeem. Dubois v. Bowles, 30 Colo. 44 , 69 P. 1067 (1902).   Applied in Kansas City Life Ins. Co. v. Prowers County Oil & Gas Co., 81 Colo. 177 , 254 P. 438 (1927).
CO Code § 39-1-111.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-111.5. Temporary Property Tax Credits and Temporary Mill Levy Rate Reductions

  In order to effect a refund for any of the purposes set forth in section 20 of article X of the state constitution, any local government may approve and certify a temporary property tax credit or temporary mill levy rate reduction as set forth in this section. The procedures set forth in this section shall be deemed to be a reasonable method for effecting refunds in accordance with section 20 of article X of the state constitution.    Concurrent with the certification of its levy to the board of county commissioners as required pursuant to section 39-5-128 (1), any local government may certify a refund in the form of a temporary property tax credit or temporary mill levy rate reduction. The certification shall include the local government's gross mill levy, the temporary property tax credit or temporary mill levy rate reduction expressed in mill levy equivalents, and the net mill levy, which shall be the gross mill levy less the temporary property tax credit or temporary mill levy rate reduction.    Concurrent with certification to the assessor of all mill levies by the board of county commissioners or other body authorized by law to levy taxes, or by either group's authorized party, in accordance with section 39-1-111 (2), the board of county commissioners shall certify any other local government's temporary property tax credit or temporary mill levy rate reduction and any temporary property tax credit or temporary mill levy rate reduction for the county or city and county itself, itemized as set forth in subsection (2) of this section.    Concurrent with the delivery to the treasurer of the tax warrant by the assessor in accordance with section 39-5-129, the assessor shall, in addition to all other information required to be set forth in the tax warrant, itemize in the manner set forth in subsection (2) of this section any duly certified temporary property tax credit or temporary mill levy rate reduction.    Upon receipt of any tax warrant reflecting a temporary property tax credit or temporary mill levy rate reduction for any local government, the treasurer shall be responsible for collecting taxes on behalf of such local government based upon such local government's net adjusted mill levy. In addition to any other information required by section 39-10-103, the tax statement shall indicate by footnote which, if any, local government mill levies contained therein reflect a temporary property tax credit or temporary mill levy rate reduction for the purpose of effecting a refund in accordance with section 20 of article X of the state constitution.     History. Source: L. 93: Entire section added, p. 1686, § 1, effective June 6. L. 2021: (3) amended, (HB 21-1267), ch. 257, p. 1514, § 3, effective September 7.
CO Code § 39-1-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-112. Taxes Available - When

 Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.   History. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28. History. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28.
CO Code § 39-1-114 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-114. Who May Administer Oath

 Whenever any fact, matter, or thing is required by the provisions of articles 1 to 13 of this title to be verified by oath or affirmation, any assessor, treasurer, or county clerk and recorder, or a deputy of any of said officers may administer such oath or affirmation. The deputy need not certify the oath in the name of the principal.   History. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-14. History. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-14.
CO Code § 39-1-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 1 - General Provisions|§ 39-1-115. Records Prima Facie Evidence

 The assessment rolls, the tax warrants, the entries made in the books of the treasurer, and the lists of lands sold for taxes recorded by the treasurer or the county clerk and recorder, or a certified copy thereof, shall be prima facie evidence of all things appearing therein in all courts and places.   History. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-15. History. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-15.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Records conclusive unless refuted. Where personalty, shown to have existed during the years in question, but nevertheless omitted from the assessment rolls for those years, is discovered and assessed, the owner who contends that the property was properly omitted from the assessment rolls has the burden of proving his contention, failing in which, the record evidence showing assessment must be taken as conclusive. McGuire v. Schwartz, 101 Colo. 310 , 73 P.2d 389 (1937).   Limitation on presumption created by section. Where personalty discovered in decedent's possession at the time of her death had not been reported in the personal property returns of decedent in the year of her death or the preceding years, the presumption created by this section will not support a presumption, advanced by the manager of revenue, in a suit for personal property taxes, that decedent made false returns concerning personalty which she, in fact, owned, nor does it shift the burden of proof to the defendant executor of decedent's estate. Brodhead v. Robinson, 127 Colo. 116 , 254 P.2d 857 (1953).   This section does not apply to copies of tax schedules. Bankers Trust Co. v. Int'l Trust Co., 108 Colo. 15 , 113 P.2d 656 (1941).