CO Code § 39-5-123 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-123. Abstract of Assessment or Amended Abstract of Assessment

     Upon conclusion of hearings by the county board of equalization, as provided in article 8 of this title, the assessor shall complete the assessment roll of all taxable property within the assessor's county, and, no later than August 25 in each year or no later than November 21 in each year in any county that has made an election pursuant to section 39-5-122.7, the assessor shall prepare therefrom three copies of the abstract of assessment and in person, and not by deputy, shall subscribe his or her name, under oath, to the following statement, which shall be a part of such abstract:    Upon completion by the assessor of the abstract of assessment, the chairman of the board of county commissioners shall examine such abstract and shall sign the following statement, which shall be a part of such abstract:       The assessor shall file two copies of the abstract of assessment with the administrator, and, appended thereto, the assessor shall also file the aggregate valuation for assessment of all taxable property in the county, each municipality, and each school district within the county, by classes and subclasses, on a form prescribed by the administrator.    Along with the abstract of assessment, the assessor shall file with the property tax administrator information relating to the valuation for assessment for residential real property, including new construction, increased volume of mineral and oil and gas production, and any other data determined by the administrator as necessary to determine the valuation for assessment for such property.     [Form Excluded]   [Form Excluded]   History. Source: L. 64: R&RE, p. 704, § 1. C.R.S. 1963: § 137-5-23. L. 67: P. 949, § 17. L. 76: Entire section amended, p. 773, § 1, effective April 30. L. 88: (3) added, p. 1288, § 19, effective May 23. L. 89: (1) amended, p. 1457, § 11, effective June 7. L. 93: (1) and (2) amended, p. 1283, § 5, effective June 6. L. 2000: (1)(a) amended, p. 1500, § 4, effective August 2. History. Source: L. 64: R&RE, p. 704, § 1. C.R.S. 1963: § 137-5-23. L. 67: P. 949, § 17. L. 76: Entire section amended, p. 773, § 1, effective April 30. L. 88: (3) added, p. 1288, § 19, effective May 23. L. 89: (1) amended, p. 1457, § 11, effective June 7. L. 93: (1) and (2) amended, p. 1283, § 5, effective June 6. L. 2000: (1)(a) amended, p. 1500, § 4, effective August 2.    ANNOTATION   Annotator's note. The following annotations include cases decided under former provisions similar to this section.   Failure to subscribe to assessment rolls does not invalidate assessment. This section, providing that the assessment rolls shall be authenticated by the assessor attaching a prescribed oath to the assessment book, does not mean that a failure to subscribe the oath invalidates the assessment, or that a tax deed is void because the assessment roll was not authenticated by the assessor as required by this section. Duggan v. McCullough, 27 Colo. 43 , 59 P. 743 (1899).   After assessment submitted, assessor's duties become ministerial. After county assessor has completed his assessment and submitted his assessment roll to the county board of equalization, his quasi-judicial functions end, and his duties thereafter to be performed are purely ministerial. Bd. of County Comm'rs v. Love, 172 Colo. 121 , 470 P.2d 861 (1970).