reglab/housing_qa huggingface dataset:
CO Code § 39-5-122.7 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-122.7. Alternate Protest and Appeal Procedure for Specified Counties

  The governing body of any county may, at the request of the assessor, elect to use an alternate protest and appeal procedure to determine objections and protests concerning valuations of taxable property. The election shall not be made unless the assessor has requested the use of the alternative protest and appeal procedure. The election shall be made on or before May 1 of each year and shall be effective for all objections and protests concerning valuations of taxable property for the year. The governing body of the county shall provide notice of the election to the board of assessment appeals and to the district court in such county.    In the event that a county elects to follow an alternative protest and appeal procedure as authorized by subsection (1) of this section, the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).    For purposes of this section, “county” shall include a city and county.     History. Source: L. 98: Entire section added, p. 467, § 1, effective July 1. L. 2005: (1) and (2) amended, p. 391, § 2, effective April 27.
CO Code § 39-5-124 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-124. Property Tax Administrator to Examine Abstract

  When the abstract of assessment has been subscribed and sworn to by the assessor and by the chairman of the board of county commissioners, the assessor shall transmit two copies thereof to the administrator and shall retain the third copy for endorsement of the tax warrant thereon.    Upon receipt of such abstract, the administrator shall examine the same without delay and, if it is found correct as to form, shall certify such fact to the assessor, and such certification shall be conclusive evidence of the fact, time, and place of filing such abstract. If such abstract is found incorrect as to form, the administrator shall return the same to the assessor for correction.     History. Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-24. L. 93: (1) amended, p. 1284, § 6, effective June 6. History. Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-24. L. 93: (1) amended, p. 1284, § 6, effective June 6.
CO Code § 39-5-126 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-126. Wrongful Return by Assessor

 Whenever any assessor willfully and knowingly omits any taxable property in his county from the assessment roll, or willfully and knowingly values any taxable property in his county contrary to the manner prescribed by law, and willfully and knowingly subscribes and swears to an abstract of assessment reflecting such omissions and containing such unlawful valuations, he is guilty of perjury in the second degree and, upon conviction thereof, shall be punished according to law.   History. Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-26. L. 67: P. 950, § 18. L. 72: P. 570, § 52. History. Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-26. L. 67: P. 950, § 18. L. 72: P. 570, § 52.    Cross references:   For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 .
CO Code § 39-5-127 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-127. Correction of Assessments

 Whenever the state board of equalization makes any change in the abstract of assessment of any county or orders an increase or decrease in the valuation of any class or subclass of property located therein, the assessor shall make the necessary changes in the abstract of assessment of the next succeeding taxable year required to carry out such order; except that, whenever the state board of equalization changes the valuation of any class or subclass of property pursuant to section 39-9-103 (7) , the assessor shall make the necessary changes in the abstract of assessment of the current taxable year required to carry out such order.   History. Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-27. L. 77: Entire section amended, p. 1755, § 1, effective July 23. L. 83: Entire section amended, p. 2092, § 1, effective September 23. History. Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-27. L. 77: Entire section amended, p. 1755, § 1, effective July 23. L. 83: Entire section amended, p. 2092, § 1, effective September 23.    ANNOTATION   Applied in Lamm v. Barber, 192 Colo. 511 , 565 P.2d 538 (1977).
CO Code § 39-5-129 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-129. Delivery of Tax Warrant - Public Inspection

 As soon as practicable after the requisite taxes for the year have been levied but in no event later than January 10 of each year, the assessor shall deliver the tax warrant under his hand and official seal to the treasurer, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. The assessor shall retain one or more true copies thereof, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. Such tax warrant shall set forth the assessment roll, reciting the persons in whose names taxable property in the county has been listed, the class of such taxable property and the valuation for assessment thereof, the several taxes levied against such valuation, and the amount of such taxes extended against each separate valuation. At the end of the warrant, the aggregate of all taxes levied shall be totaled, balanced, and prorated to the several funds of each levying authority, and the treasurer shall be commanded to collect all such taxes.   History. Source: L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-29. L. 67: P. 950, § 20. L. 88: Entire section amended, p. 1097, § 2, effective April 6. L. 89: Entire section amended, p. 1457, § 13, effective June 7. History. Source: L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-29. L. 67: P. 950, § 20. L. 88: Entire section amended, p. 1097, § 2, effective April 6. L. 89: Entire section amended, p. 1457, § 13, effective June 7.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   This section is directory and not mandatory. To hold that all county tax collections are void because an assessor fails to deliver the tax list and warrant on the appointed day would in large measure emasculate the tax structure. People ex rel. Dunbar v. Hively, 140 Colo. 265 , 344 P.2d 443 (1959).   Tax collector must have some authority or warrant for collection. All the authorities agree that the collector of taxes, by whatever title called, must have some authority or warrant for their collection; or, in lieu thereof, his acts are trespasses. City of Highlands v. Johnson, 24 Colo. 371 , 51 P. 1004 (1897).   When taxes due and payable. It was seemingly the intention of the general assembly to make all taxes due and payable from the time the tax list and warrant were delivered to the treasurer, and to fix the ultimate date of such delivery as of the first of January after the levy; from this date the treasurer was commanded to collect said taxes. Cristler v. Beardsley, 25 Colo. App. 369, 138 P. 68 (1914).   Applied in Haley v. Elliot, 20 Colo. 379 , 38 P. 771 (1894); Moore v. Gas Sec. Co., 278 F. 111 (8th Cir. 1921).
CO Code § 39-5-130 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-130. Informality Not to Invalidate

 No informality in complying with the requirements of section 39-5-129 shall render any proceedings for the collection of taxes invalid. The assessor shall take the receipt of the treasurer for the tax warrant, and such warrant shall be full and complete authority for the treasurer to collect all taxes therein set forth.   History. Source: L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-30. History. Source: L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-30.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Technical objections, without merit, shall not interfere with collection of the public revenue, as the assessor or treasurer may correct any defect in form on the assessment list or tax roll. Haley v. Elliott, 20 Colo. 379 , 38 P. 771 (1894).   Defective description of realty does not affect tax on personalty. Where, in an assessment roll, there is a defective description of the realty, the validity of the tax against the personalty is not necessarily affected. Haley v. Elliott, 20 Colo. 379 , 38 P. 771 (1894).   This section does not obviate necessity of notice required by § 39-5-122 . Gale v. Statler, 47 Colo. 72 , 105 P. 858 (1909).
CO Code § 39-5-133 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-133. 2011 Modification of Statutory Definition of “Agricultural Land” - Tabor Election - Adjustment of District Mill Levy

     The requirements of paragraph (b) of this subsection (1) shall only apply:   To a district, as defined in section 20 (2)(b) of article X of the state constitution, that has not obtained voter approval to retain and spend revenues in excess of the fiscal year spending and property tax revenue limits imposed on the district by section 20 (7)(b) and (7)(c) of article X of the state constitution sufficient to allow the retention of all additional property tax revenues; and    Where the district has additionally determined, on the basis of the best available information, that implementation of the modification of the definition of “agricultural land” required by House Bill 11-1146, enacted in 2011, will cause a net property tax revenue gain to the district sufficient to cause the district to exceed such limits.       In the case of a district that meets the requirements specified in paragraph (a) of this subsection (1), the district may place before the voters of the district at any election at which such ballot issue may be placed on the ballot the question of whether the district may retain and spend revenues in excess of the limits imposed on the district by section 20 (7)(b) and (7)(c) of article X of the state constitution sufficient to allow the retention of the net property tax revenue gain to the district resulting from the implementation of the modification of the definition of “agricultural land” required by House Bill 11-1146, enacted in 2011.    If a majority of the voters of the district fail to approve the ballot issue specified in paragraph (b) of this subsection (1), or if no ballot issue has been submitted to the voters, the district shall adjust the number of mills levied by the district to eliminate any net property tax revenue gain to the district resulting from the modification of the definition of “agricultural land” required by House Bill 11-1146, enacted in 2011.       Notwithstanding any other provision of law, the provisions of subsection (1) of this section shall not apply to any district, regardless of whether or not it satisfies the requirements of paragraph   of subsection (1) of this section, that has determined, on the basis of the best available information, that implementation of the modification of the definition of “agricultural land” required by House Bill 11-1146, enacted in 2011, will not cause a net property tax revenue gain to the district.        History. Source: L. 2011: Entire section added, (HB 11-1146), ch. 166, p. 572, § 2, effective January 1, 2012.
CO Code § 39-5-201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 2 - Mobile Homes|§ 39-5-201. Legislative Declaration

  The general assembly hereby finds and declares that the present method of taxation of mobile homes, the specific ownership tax, is inappropriate; that mobile homes are more properly taxed by a change from such method to an ad valorem method of taxation similar to the method of taxation of conventional housing.    Uniform treatment of mobile homes is hereby declared to be an exclusive matter of statewide concern. No home rule city, city, county, or other local government shall impose a license or any other special fees on the ownership or occupancy of mobile homes that is not similarly imposed on conventional homes.    Repealed.     History. Source: L. 77: Entire part RC&RE, p. 1740, § 3, effective January 1, 1978. L. 78: (3) added, p. 478, § 1, effective March 10. L. 79: (1) amended, p. 1640, § 51, effective July 19. L. 83: (3) repealed, p. 1485, § 11, effective April 22.
CO Code § 39-5-202 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 2 - Mobile Homes|§ 39-5-202. Taxation of Mobile Homes - Effective Date

 Commencing January 1, 1978, mobile homes shall be subject to ad valorem taxation under the provisions of articles 1 to 9 of this title as if they were real property but shall be subject to the provisions of article 10 of this title concerning the collection of taxes as if they were personal property.   History. Source: L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978.
CO Code § 39-5-204 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 2 - Mobile Homes|§ 39-5-204. Notification Concerning Mobile Homes in a County for Part of a Year

     Any person who brings a mobile home into a county after the assessment date of any year shall immediately notify the assessor of the location of the mobile home within the county.    Repealed.    For property tax years commencing on or after January 1, 1999:   The assessor shall list and value a mobile home brought into a county from another county in this state after the assessment date for any year as of the assessment date of the following year.    The assessor shall list and value a mobile home brought into a county from outside this state after the assessment date at such proportion of its value for the full calendar year as the number of calendar months remaining in such year bears to twelve; but, if the mobile home is brought into the county from outside this state before the sixteenth day of any calendar month, such month shall be considered as a full calendar month, and, if the mobile home is brought into the county from outside this state on or after the sixteenth day of any calendar month, such month shall be disregarded.           History. Source: L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978. L. 98: Entire section amended p. 439, § 1, effective August 5.    Editor's note:   Subsection (1)(b)(II) provided for the repeal of subsection (1)(b), effective January 1, 2000. (See L. 98, p. 439 .)
CO Code § 39-5-205 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 2 - Mobile Homes|§ 39-5-205. Relocation of a Mobile Home - Collection of Taxes

  Any person who intends to remove his or her mobile home from a county or from one location in a county to a new location in the same county shall notify the treasurer of this fact, and all property taxes levied or assessed on such mobile home shall thereupon become due and payable if the mobile home is to be removed from the county. Upon the request of the treasurer, the assessor shall certify to such person the valuation for assessment of the mobile home for the current year.    Repealed.    For property tax years commencing on or after January 1, 1999:   If a mobile home located in a county on the assessment date is to be removed from the county to another county in this state before the next following assessment date, all property taxes levied or assessed on such mobile home shall, upon the mobile home owner providing notice of such removal to the treasurer pursuant to subsection (1) of this section, become due and payable for the current property tax year without proration.    If a mobile home located in a county on the assessment date is to be removed from this state before the next following assessment date, all property taxes levied or assessed on such mobile home shall, upon the mobile home owner providing notice of such removal to the treasurer pursuant to subsection (1) of this section, become due and payable. The value to be placed on the property by the assessor pursuant to this paragraph (b) shall be such proportion of its value for the full calendar year as the number of calendar months in such year the mobile home was located in the original location bears to twelve; but, if the mobile home is to be removed from its original location before the sixteenth day of any calendar month, such month shall be disregarded, and, if the mobile home is to be removed from its original location on or after the sixteenth day of any calendar month, such month shall be considered as a full calendar month.       If the levy for the current year has not then been fixed and made, the levy for the previous year shall be used by the treasurer to determine the amount of taxes due pursuant to this section. At such time as the levy for the current year has been fixed and made, the amount of any taxes collected on the property in excess of the amount correctly due and payable shall be refunded by the treasurer to the owner of the property forthwith; but, in all cases where the amount of taxes so collected is less than the amount correctly due and payable, the amount uncollected shall be considered an erroneous assessment and shall be reported with other erroneous assessments in the manner prescribed by law.     History. Source: L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978. L. 91: Entire section amended, p. 1697, § 7, effective July 1. L. 98: Entire section amended, p. 440, § 2, effective August 5.    Editor's note:   Subsection (2)(b) provided for the repeal of subsection (2), effective January 1, 2000. (See L. 98, p. 440 .)
CO Code § 39-21-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-101. Definitions

 As used in this article, unless the context otherwise requires:    “Department” means the department of revenue.    “Executive director” or “executive director of the department of revenue” means the executive director of the department of revenue and includes the head of any group, division, or subordinate department, as appointed in accordance with article 35 of title 24, C.R.S., whenever the executive director specifically authorizes the group, division, or subordinate department head to act on his or her behalf.    “Person” includes any individual, firm, corporation, partnership, limited liability company, joint venture, estate, trust, or group or combination acting as a unit.    “Taxpayer” includes a person against whom a deficiency is being asserted, whether or not he has paid any of the tax in issue prior thereto.     History. Source: L. 65: P. 1148, § 2. C.R.S. 1963: § 138-9-15. L. 76: (1) amended and (1.5) added, p. 777, § 2, effective July 1. L. 77: Entire section R&RE, p. 1765, § 1, effective June 19. L. 90: (3) amended, p. 450, § 28, effective April 18. L. 93: (2) amended, p. 1239, § 13, effective July 1. L. 2000: (2) amended, p. 1639, § 18, effective June 1. History. Source: L. 65: P. 1148, § 2. C.R.S. 1963: § 138-9-15. L. 76: (1) amended and (1.5) added, p. 777, § 2, effective July 1. L. 77: Entire section R&RE, p. 1765, § 1, effective June 19. L. 90: (3) amended, p. 450, § 28, effective April 18. L. 93: (2) amended, p. 1239, § 13, effective July 1. L. 2000: (2) amended, p. 1639, § 18, effective June 1.    ANNOTATION   Applied in Toncray v. Dolan, 197 Colo. 382 , 593 P.2d 956 (1979).
CO Code § 39-21-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-104. Rejection of Claims

  Upon rejection, in whole or in part, of a claim for refund filed by a taxpayer, with respect to any tax set forth in section 39-21-103 (1), the executive director of the department of revenue shall send a notice of rejection to the taxpayer in writing by first-class mail as set forth in section 39-21-105.5; and, within thirty days from the mailing thereof, the taxpayer may request a hearing or file a brief with the executive director, except where the claim is for refund of a deficiency in taxes assessed after hearing or determination on written brief had under the provisions of section 39-21-103. Thereafter, both the taxpayer and the executive director shall proceed as provided in section 39-21-103 with respect to the hearing or determination on written brief. Upon reaching a decision upon the claim for refund after hearing had thereon or consideration of the written brief, the executive director shall send to the taxpayer, by first-class mail as set forth in section 39-21-105.5, notice of final determination of claim for refund, stating therein the grounds for allowance or rejection in whole or in part.    If the executive director determines that a request for a hearing related to the tax set forth in part 1 of article 22 of this title is a frivolous submission and rejects the request pursuant to section 39-21-104.5, the taxpayer shall not be entitled to a hearing before the executive director and the provisions of section 39-21-104.5 shall apply.     History. Source: L. 65: P. 1133, § 2. C.R.S. 1963: § 138-9-3. L. 77: Entire section amended, pp. 742, 841, §§ 2, 4, effective July 1. L. 96: Entire section amended, p. 164, § 2, effective July 1. L. 2003: Entire section amended, p. 661, § 2, effective March 20. L. 2004: (1) amended, p. 383, § 1, effective April 8. History. Source: L. 65: P. 1133, § 2. C.R.S. 1963: § 138-9-3. L. 77: Entire section amended, pp. 742, 841, §§ 2, 4, effective July 1. L. 96: Entire section amended, p. 164, § 2, effective July 1. L. 2003: Entire section amended, p. 661, § 2, effective March 20. L. 2004: (1) amended, p. 383, § 1, effective April 8.    Editor's note:   Amendments to this section by House Bill 77-1164 and Senate Bill 77-100 were harmonized.
CO Code § 39-21-104.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-104.5. Frivolous Submissions

  As used in this part 1, unless the context otherwise requires, “frivolous submission” means a request for a hearing related to the tax set forth in part 1 of article 22 of this title made pursuant to section 39-21-103 or 39-21-104 that is based on a position that was previously rejected in a published opinion by a Colorado or federal court.    If the executive director determines that a request for a hearing made pursuant to section 39-21-103 or 39-21-104 is a frivolous submission, the executive director may reject the request. If the executive director does not reject the request, the provisions of section 39-21-103 or 39-21-104 shall apply.    If the executive director rejects a taxpayer's request for a hearing:   The executive director shall notify the taxpayer in writing within a reasonable time after receiving the taxpayer's request that the taxpayer's request has been rejected; and    The executive director shall make a final determination within a reasonable time after receiving the taxpayer's request for a hearing and shall send the taxpayer a notice of final determination accompanied by a notice and demand for payment by first-class mail as set forth in section 39-21-105.5.       A taxpayer may appeal the final determination of the executive director in accordance with the provisions of section 39-21-105.    Unless an appeal is taken as provided in section 39-21-105, the tax, together with interest thereon and penalties, if any, shall be paid within thirty days after mailing of the notice and demand for payment by the executive director.     History. Source: L. 2003: Entire section added, p. 662, § 3, effective March 20.