reglab/housing_qa huggingface dataset:
CO Code § 39-3-134 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-134. Condemnation by Tax-Exempt Agency - Duties of Treasurer

 In all cases where an entire property, or a portion of any parcel, tract, or lot of real property, is likely to become exempt from the levy and collection of property tax through exercise of the power of eminent domain, the treasurer shall be joined as a party respondent in any such eminent domain action, and, upon joinder and notice of the proceedings, the treasurer shall assert a claim for the amount of any prorated property taxes for the current taxable year on such property, and all other unpaid property taxes, delinquent interest, or charges thereon, with the clerk of the court in which the proceedings are filed. Upon institution of any such proceedings, the lien of property taxes levied and to be levied shall be transferred from the real property acquired or sought to be acquired to any money awarded or to be awarded for the taking of such real property. Nothing in this section shall require any treasurer to file a claim in any such proceedings involving acquisition of only a portion of any real property if the treasurer is satisfied that there is sufficient taxable real property remaining after the taking of such portion to satisfy any lien for the amount of property taxes payable on such portion taken.   History. Source: L. 89: Entire article R&RE, p. 1480, § 1, effective April 23. L. 92: Entire section amended, p. 2224, § 5, effective April 9.    Editor's note:   This section is similar to former § 39-3-111 as it existed prior to 1989.   ANNOTATION   Annotator's note. Since § 39-3-134 is similar to § 39-3-111 as it existed prior to the 1989 repeal and reenactment of this article, relevant cases construing that provision have been included in the annotations to this section.   Burden of joining county treasurer in proceeding. This section places the burden of joining the county treasurer on the condemning authority. Hayden v. Bd. of County Comm'rs, 41 Colo. App. 102, 580 P.2d 830 (1978).   Applied in Southworth v. Dept. of Hwys., 176 Colo. 82 , 489 P.2d 204 (1971).
CO Code § 39-3-137 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-137. Organizations With Tax-Exempt Status - Forgiveness of Taxes Owed

  Subject to the provisions of subsection (2) of this section, any organization that, as of August 5, 2008, owes taxes that have been levied on real or personal property shall not be required to pay the balance of the taxes owed on or after August 5, 2008, if the organization meets the following requirements:   The organization is a religious, charitable, or educational organization exempt from general taxation on real and personal property pursuant to sections 39-3-106 to 39-3-113.5 and 39-3-116;    The organization has, before August 5, 2008, filed an application for exemption and been granted an exemption from general taxation on real and personal property pursuant to section 39-2-117;    The organization has, before August 5, 2008, and after receiving an exemption from property tax, filed an annual report required for the continuation of property tax-exempt status pursuant to section 39-2-117 (3), but the report was determined to be incomplete or otherwise incorrect when filed; and    The organization, as a result of the incomplete or incorrect report referenced in paragraph (c) of this subsection (1), was denied tax-exempt status for one or more property tax years and received a property tax bill for such year or years.       Any waiver of the balance of taxes owed by an organization pursuant to subsection (1) of this section shall be contingent upon the reestablishment of the organization's tax-exempt status by the property tax administrator, as authorized by the state board of equalization.    The state board of equalization may authorize the property tax administrator to reestablish tax-exempt status for any organization that meets the criteria specified in paragraphs   to (d) of subsection (1) of this section and that paid all or any portion of a property tax bill for a year or years in which the organization was denied tax-exempt status.        History. Source: L. 2008: Entire section added, p. 457, § 1, effective August 5. L. 2009: (2) and (3) amended, (SB 09-042), ch. 176, p. 782, § 5, effective August 5. L. 2013: (1)(a) amended, (HB 13-1300), ch. 316, p. 1705, § 123, effective August 7.
CO Code § 39-3-201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans|§ 39-3-201. Legislative Declaration

  The general assembly hereby finds and declares that:   Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election and amended by the registered electors of the state at the 2006 general election, provides property tax exemptions for qualifying seniors and qualifying disabled veterans;    It is within the legislative prerogative of the general assembly to enact legislation to implement section 3.5 of article X of the state constitution that will ensure compliance with the requirements of said section and facilitate its operation;    In enacting legislation to implement section 3.5 of article X of the state constitution the general assembly has attempted to interpret the provisions of section 3.5 of article X of the state constitution in a manner that gives its words their natural and obvious significance;    This part 2 reflects the considered judgment of the general assembly regarding the meaning and implementation of the provisions of section 3.5 of article X of the state constitution.        History. Source: L. 2001: Entire part added, p. 460, § 1, effective April 25. L. 2007: (1)(a) amended, p. 476, § 1, effective April 15.
CO Code § 39-3-204 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans|§ 39-3-204. Notice of Property Tax Exemption

 No later than May 1, 2013, and no later than May 1 of each year thereafter in which an assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a) that is not included with the tax bill, each assessor shall mail to each residential real property address in the assessor's county notice of the exemption allowed by section 39-3-203 (1). As soon as practicable after January 1, 2014, and as soon as practicable after January 1 of each year thereafter, each county treasurer shall, at the treasurer's discretion, mail or electronically send to each person whose name appears on the tax list and warrant as an owner of residential real property notice of the exemption allowed by section 39-3-203 (1). The treasurer must mail or electronically send the notice in each year on or before the date on which the treasurer mails the property tax statement for the previous property tax year pursuant to section 39-10-103 . No later than May 1, 2008, and no later than each May 1 thereafter, each assessor also shall mail to each residential property address in the assessor's county notice of the exemption allowed by section 39-3-203 (1.5). No later than May 1, 2007, the division shall mail to the residential property address of each person residing in the state who the division believes is a qualifying disabled veteran notice of the exemption allowed by section 39-3-203 (1.5) for the 2007 property tax year. However, the sending of notice to a person by the division does not constitute a determination by the division that the person sent notice is entitled to an exemption. The notice shall be in a form prescribed by the administrator, who shall consult with the division before prescribing the form of the notice of the exemption allowed by section 39-3-203 (1.5), and shall include a statement of the eligibility criteria for the exemptions and instructions for obtaining an exemption application. To reduce mailing costs, an assessor may coordinate with the treasurer of the same county to include notice with the tax statement for the previous property tax year mailed pursuant to section 39-10-103 or may include notice with the notice of valuation mailed pursuant to section 39-5-121 (1)(a) .   History. Source: L. 2001: Entire part added, p. 464, § 1, effective April 25. L. 2007: Entire section amended, p. 478, § 4, effective April 15. L. 2013: Entire section amended, (HB 13-1145), ch. 98, p. 314, § 1, effective April 4.
CO Code § 39-3-208 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans|§ 39-3-208. Auditing of Property Tax Exemption Program

 The state auditor shall periodically audit the property tax exemption program administered pursuant to this part 2 to ensure that the program is operating in compliance with section 3.5 of article X of the state constitution and this part 2. In connection with an audit, the state auditor may suggest means of improving the administration of the program. Upon request, an assessor, a treasurer, the administrator, or the state treasurer shall provide the state auditor with any exemption applications, reports, or other documents relevant to the administration of the program.   History. Source: L. 2001: Entire part added, p. 469, § 1, effective April 25.
CO Code § 39-3-209 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans|§ 39-3-209. State Expenditure for Property Tax Exemptions - Mechanism for Refunding of Excess State Revenue - Legislative Declaration

  The general assembly hereby finds and declares that:   Although the exemptions allowed by this part 2 are exemptions from local government property taxes, the state must reimburse local governments for the net amount of property tax revenues lost as a result of the exemptions and therefore bears the full cost of the exemptions;    Section 3.5 of article X of the state constitution authorizes the general assembly to raise or lower the maximum amount of actual value of residential real property of which fifty percent is exempt pursuant to this part 2;    In order to eliminate the cost of the exemption and fund other state needs, the general assembly, as authorized by section 3.5 of article X of the state constitution, has at times temporarily suspended the exemption for qualifying seniors allowed by this part 2 by lowering to zero the maximum amount of actual value of residential real property of which fifty percent is exempt;    The general assembly intends to allow seniors to rely on predictable and sustainable exemptions by fully funding the property tax exemption for qualifying seniors in the future, and it is more likely to be able to do so if the cost of the exemption, which exclusively benefits taxpayers who reside in Colorado, constitutes a refund of excess state revenues for state fiscal years for which such refunds are required; and    Section 20 of article X of the state constitution authorizes the state to use any reasonable method to make required refunds of excess state revenues, and the payment by the state of reimbursement to local governments for the net amount of property tax revenues lost as a result of the property tax exemptions allowed by this part 2, which exemptions directly reduce the tax liability of taxpaying Colorado residents throughout the state, is a reasonable method of making such refunds.       For any state fiscal year commencing on or after July 1, 2017, for which state revenues, as defined in section 24-77-103.6 (6)(c), exceed the excess state revenues cap, as defined in section 24-77-103.6 (6)(b)(I)(C) or (6)(b)(I)(D), and are required to be refunded in accordance with section 20 of article X of the state constitution, the lesser of all reimbursement paid by the state treasurer to each treasurer as required by section 39-3-207 (4) for the property tax year that commenced during the state fiscal year or an amount of such reimbursement equal to the amount of excess state revenues for the state fiscal year that are required to be refunded is a refund of such excess state revenues.     History. Source: L. 2017: Entire section added,(SB 17-267), ch. 267, p. 1467, § 24, effective May 30.    Cross references:   For the legislative declaration in SB 17-267, see section 1 of chapter 267, Session Laws of Colorado 2017.
CO Code § 39-5-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-101. Duties of Assessor

 The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities.   History. Source: L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: P. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective January 1, 1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1. History. Source: L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: P. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective January 1, 1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Office of county assessor created by constitution. The office of county assessor in each county was created by the constitution, but the duties thereof are prescribed by legislative acts. Bartlett & Co. v. Bd. of County Comm'rs, 152 Colo. 388 , 382 P.2d 193 (1963).   Legislative duties must comply with constitution. County assessors have specific duties to perform in conformity with legislative directions and, in performing such duties, they must comply with the general admonition of § 3 of art. X, Colo. Const., with the ultimate goal of securing just and equalized valuations. Bartlett & Co. v. Bd. of County Comm'rs, 152 Colo. 388 , 382 P.2d 193 (1963).   Applied in Bd. of County Comm'rs v. Colo. Bd. of Assmt. Appeals, 628 P.2d 156 (Colo. App. 1981).
CO Code § 39-5-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-102. When Schedules Required - Nonresident Owners Listed

  Ownership of real property shall be ascertained by the assessor from the records of the county clerk and recorder, and owners of real property shall not be required to file schedules listing the same; but any person having or claiming to have an undivided interest in any real property, or any inchoate, possessory, or equitable interest therein, or any other estate less than the fee, or any lien on any real property may file a schedule with the assessor, specifying such interest.    When the ownership of any real or personal property cannot be ascertained by the assessor after due diligence, he may list such property under the legend “owner unknown”.    The assessor shall furnish annually by the first day of June to the executive director of the department of revenue a list of the names and addresses of all nonresidents of the state as shown by the assessor's records as of the previous assessment date to have owned real or personal property within the county.     History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-2. L. 69: P. 1132, § 1. History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-2. L. 69: P. 1132, § 1.
CO Code § 39-5-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-103. Property Described

 In listing tracts or parcels of real property, the assessor shall identify the same by section, or part of a section, township, and range, and, if such part of a section is not a legal subdivision, then by some other description sufficient to identify the same. In listing town or city lots, he shall describe the same by number of lot and block, or otherwise, in accordance with the system of numbering or describing used by the town or city in which said lots are located.   History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-3. History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-3.
CO Code § 39-5-103.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-103.5. Maps of Parcels of Land in the County

  Prior to January 1, 1981, each assessor shall prepare and maintain full, accurate, and complete maps showing the parcels of land in his county. The maps shall include a master county index map, together with applicable township, section, and quarter-section maps, depending on density. Guidelines shall be established by the administrator to produce uniformity throughout the state. The guidelines shall include the definition of a parcel, the development of a parcel numbering system, map size, map scale, and suggestions for minimum information to be plotted.    In fulfilling the duty imposed upon him by subsection (1) of this section, the assessor may employ other mapping resources or maps available to him.     History. Source: L. 76: Entire section added, p. 770, § 1, effective July 1.
CO Code § 39-5-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-104. Valuation of Property

 Each tract or parcel of land and each town or city lot shall be separately appraised and valued, except when two or more adjoining tracts, parcels, or lots are owned by the same person, in which case the same may be appraised and valued either separately or collectively. When a single structure, used for a single purpose, is located on more than one town or city lot, the entire land area shall be appraised and valued as a single property.   History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-4. History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-4.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Record title owners of real property are the true owners of the property and are therefore responsible for property taxes. Hinsdale County Bd. of Eq. v. HDH P'ship, 2019 CO 22, 438 P.3d 742.   Separate assessments for estates owned by different persons. This section requires separate assessment where separate estates are owned by different persons. If the separate estate of an owner of an oil interest is held to be included in a description by section number of the surface without more to identify the severed interest, the result would be that the estate in oil is taxed without notice to the owner. Mitchell v. Espinosa, 125 Colo. 267 , 243 P.2d 412 (1952).   This section permits single assessment of several adjoining lots if returned by the same person. Crisman v. Johnson, 23 Colo. 264 , 47 P. 296 58 Am. St. R. 224 (1896).   Lots are presumed to be adjoining if so assessed. As public policy requires that all presumptions should be in favor of the legality of an assessment, where a complaint in an action protesting an assessment does not allege that the lots were not adjoining, the presumption is that they were. Bd. of County Comm'rs v. Yingling, 14 Colo. App. 449, 60 P. 582 (1900).   Fee title owners of subdivision parcels, rather than the homeowners association that manages the subdivision, are subject to real property taxation due to the covenants that permit the association to restrict property access for nonpayment of association assessments. Hinsdale County Bd. of Eq. v. HDH P'ship, 2019 CO 22, 438 P.3d 742.
CO Code § 39-5-104.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-104.5. Valuation of Personal Property

  On and after January 1, 1996, personal property shall be valued as of the assessment date, and the tax shall apply for the full assessment year without regard to any destruction, conveyance, relocation, or change in tax status occurring after the assessment date. The owner of taxable personal property on the assessment date shall be responsible for the property tax assessed for the full property tax year without proration.    Repealed.     History. Source: L. 96: Entire section added, p. 45, § 5, effective March 20. L. 2020: (2) repealed,(HB 20-1077), ch. 80, p. 325, § 9, effective September 14.    Cross references:   For the legislative declaration contained in the 1996 act enacting this section, see section 1 of chapter 16, Session Laws of Colorado 1996.
CO Code § 39-5-104.7 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-104.7. Valuation of Real and Personal Property That Produces Alternating Current Electricity From a Renewable Energy Source

     Except as provided in paragraph (b) of this subsection (1), on and after January 1, 2008, all real and personal property used to produce two megawatts or less of alternating current electricity from a renewable energy source shall be valued by the assessor in the county where the property is located in accordance with valuation procedures developed by the administrator.    The valuation requirements specified in paragraph (a) of this subsection (1) shall not apply to small or low impact hydroelectric energy facilities, geothermal energy facilities, biomass energy facilities, solar energy facilities, or wind energy facilities, as those terms are defined in section 39-4-101.       In developing the valuation procedures specified in subsection (1)(a) of this section:   Except as set forth in subsection (2)(b) of this section, the administrator shall utilize the procedures adopted for determining the actual value of a renewable energy facility as specified in section 39-4-102 (1)(e); and    For a facility that would qualify as a solar energy facility as defined in section 39-4-101 (3.5) but it generates and delivers less than two megawatts of energy, the administrator shall utilize the procedures for determining the actual value of a solar energy facility as specified in section 39-4-102 (1.5) for property tax years commencing on or after January 1, 2021.       A taxpayer shall notify the taxpayer's county assessor when the taxpayer installs real and personal property used to produce two megawatts or less of alternating current electricity from a renewable energy source; except that, if the taxpayer obtains a building permit under the jurisdiction of a local government for the installation, the notification required in this subsection (3) shall not be necessary.     History. Source: L. 2008: Entire section added, p. 1318, § 1, effective May 27. L. 2009: (1)(b) amended,(SB 09-177), ch. 186, p. 814, § 3, effective April 22. L. 2010: (1)(b) amended,(SB 10-019), ch. 382, p. 1787, § 3, effective June 8; (1)(b) amended,(SB 10-174), ch. 189, p. 815, § 10, effective August 11; (1)(b) amended,(SB 10-177), ch. 392, p. 1864, § 5, effective August 11. L. 2021: (2) amended,(SB 21-020), ch. 51, p. 218, § 3, effective September 7.    Editor's note:   Amendments to subsection (1)(b) by Senate Bill 10-019, Senate Bill 10-174, and Senate Bill 10-177 were harmonized.   Cross references:   For the legislative intent contained in the 2008 act enacting this section, see section 9 of chapter 302, Session Laws of Colorado 2008.
CO Code § 39-5-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 5 - Valuation and Taxation|Part 1 - Real and Personal Property|§ 39-5-106. Purchase of State Land

 The equity in land purchased from the state under contract shall, during the term of such contract, be appraised and valued in the same manner as though held in fee by the purchaser, and any improvements on such land shall be appraised and valued in the same manner as other improvements.   History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-6. History. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-6.