reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-102 - When schedules required - nonresident owners listed

(1)
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.
(2)
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".
(3)
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.
L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-2. L. 69: p. 1132, § 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 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.
L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-103.5 - Maps of parcels of land in the county

(1)
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.
(2)
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.
L. 76: Entire section added, p. 770, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 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.
L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-4.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-104.5 - Valuation of personal property

(1)
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.
(2)
Repealed.
Amended by 2020 Ch. 80,§ 9, eff. 9/14/2020.
L. 96: Entire section added, p. 45, § 5, effective March 20.
For the legislative declaration contained in the 1996 act enacting this section, see section 1 of chapter 16, Session Laws of Colorado 1996.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-104.7 - Valuation of real and personal property that produces alternating current electricity from a renewable energy source

(1)
(a)
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.
(b)
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
.
(2)
In developing the valuation procedures specified in subsection (1)(a) of this section:
(a)
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
(b)
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.
(3)
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.
Amended by 2021 Ch. 51,§3, eff. 9/7/2021.
L. 2008: Entire section added, p. 1318, § 1, effective May 27. L. 2009: (1)(b) amended, (SB 09-177), ch. 814, p. 814, § 3, effective April 22. L. 2010: (1)(b) amended, (SB 10-019), ch. 1787, p. 1787, § 3, effective June 8; (1)(b) amended, (SB 10-174), ch. 815, p. 815, § 10, effective August 11; (1)(b) amended, (SB 10-177), ch. 1864, p. 1864, § 5, effective August 11. L. 2021: (2) amended, (SB 21-020), ch. 218, p. 218, §3, effective September 7.
Amendments to subsection (1)(b) by Senate Bill 10-019, Senate Bill 10-174, and Senate Bill 10-177 were harmonized.
2021 Ch. 51, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the legislative intent contained in the 2008 act enacting this section, see section 9 of chapter 302, Session Laws of Colorado 2008.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-105 - Improvements - water rights - valuation

(1)
Improvements shall be appraised and valued separately from land, except improvements other than buildings on land which is used solely and exclusively for agricultural purposes, in which case the land, water rights, and improvements other than buildings shall be appraised and valued as a unit.
(1.1)
(a)
(I)
Water rights, together with any dam, ditch, canal, flume, reservoir, bypass, pipeline, conduit, well, pump, or other associated structure or device as defined in article
92
of title
37
, C.R.S., being used to produce water or held to produce or exchange water to support uses of any item of real property specified in section
39-1-102 (14)
, other than for agricultural purposes, shall not be appraised and valued separately but shall be appraised and valued with the item of real property served as a unit.
(II)
For purposes of this section, valuing the water rights and the item of real property served by the water rights "as a unit" means that any increase in value of the property served with water made available directly, or by exchange, by the use of any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article
92
of title
37
, C.R.S., shall be included in the valuation of the real property served by the water rights.
(b)
The general assembly finds and declares that the value of water rights, and any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article
92
of title
37
, C.R.S., used or held to produce or exchange water, for taxation purposes, should be recognized as a contribution to the value of all of the interests in the entire property served thereby and that the separate valuation of such water rights could result in double taxation. The provision of this subsection (1.1) shall not be construed to exempt any water rights from taxation but shall be construed as setting forth procedures for the valuation thereof.
(2) and (3)
Repealed.
L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-5. L. 75: Entire section amended, p. 1474, § 2, effective July 1. L. 76: Entire section amended, p. 771, § 1, effective May 26; (1) amended, p. 760, § 18, effective 1/1/1977. L. 77: (3) added, p. 1753, § 1, effective June 19. L. 79: (1) amended, p. 1404, § 2, effective July 1. L. 83: (1.1) added, p. 1503, § 1, effective May 25. L. 87: (2) and (3) repealed, p. 1304, § 1, effective May 20. L. 96: (1.1) amended, p. 468, § 1, effective April 23.
For manner of determination of actual value of agricultural lands, see § 39-1-103(5) .
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 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.
L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-107 - Personal property schedule

(1)
All taxable personal property shall be listed on a form of schedule approved by the administrator and prepared and furnished by the assessor. Such schedule shall be so designed as to show the owner's name, address, social security number or federal employer identification number, and the location and general description of the owner's taxable personal property, divided into the various subclasses, and shall provide sufficient space for the furnishing of such information, derived from the books of account, records, or Colorado income tax returns of the owner of such property, as may be required by the assessor to determine the actual value of such property.
(2)
There shall be subjoined to such schedule the following declaration:
"I declare, under the penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in .... county, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the assessor as to its age, quality, quantity, or value.
........................ Owner
........................ Date
....................... Agent"
L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-7. L. 72: p. 569, § 51. L. 73: p. 238, § 20. L. 75: (1) amended, p. 1468, § 13, effective July 18. L. 84: (1) amended, p. 984, § 2, effective May 8. L. 89: (1) amended, p. 1483, § 7, effective April 23. L. 96: (1) amended, p. 46, § 4, effective March 20. L. 99: (1) amended, p. 276, § 1, effective August 4.
(1) For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 . (2) For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 1996.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-108 - Schedule sent to taxpayer - return

As soon after the assessment date as may be practicable, the assessor shall mail or deliver one copy of the personal property schedule to the place of business or to the residence of each person known or believed to own taxable personal property located in the county, or to the agent of such person. Such person or his or her agent shall list in such schedule all taxable personal property owned by him or her, or in his or her possession, or under his or her control located in said county on the assessment date, attaching such exhibits or statements thereto as may be necessary, and shall sign and return the original copy thereof to the assessor no later than the April 15 next following. Exhibits and statements attached to the personal property schedule shall be deemed sufficient for the purposes of the schedule if such exhibits or statements clearly list the property, the cost of the property, and the date the property was acquired.
L. 64: R&RE, p. 696, § 1. C.R.S. 1963: § 137-5-8. L. 67: pp. 948, 952, §§ 13, 26. L. 79: Entire section amended, p. 1416, § 1, effective June 21. L. 81: Entire section amended, p. 1831, § 5, effective June 12. L. 2000: Entire section amended, p. 751, § 3, effective May 23. L. 2008: Entire section amended, p. 948, § 2, effective August 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-109 - [Repealed]

L. 64: R&RE, p. 697, § 1. C.R.S. 1963: § 137-5-9. L. 65: p. 1096, § 3. L. 67: p. 801, § 1. L. 73: p. 1439, § 1. L. 75: (5)(b) amended, p. 225, § 86, effective July 16. L. 76: (6)(b) amended p. 760, § 19, effective 1/1/1977. L. 83: Entire section repealed, p. 1485, § 11, effective April 22.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-110 - Property brought into state after assessment date - removal before next assessment date

(1)
Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section
39-5-108
.
(2)
If any taxable personal property located in the state on the assessment date or brought into the state at any time after the assessment date is removed from the state before the next following assessment date, the owner of the property shall not be relieved of any tax obligation with respect to the property as a result of the transfer of the property for the property tax year in which the transfer occurred.
(3)
Repealed.
(4)
Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section
39-5-113.3
.
L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: p. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1.
(1) For the assessment date, see § 39-1-105. (2) For the legislative declaration contained in the 1996 act amending subsections (1) and (2), see section 1 of chapter 16, Session Laws of Colorado 1996.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-111 - [Repealed]

L. 64: R&RE, p. 699, § 1. C.R.S. 1963: § 137-5-11. L. 75: (2) amended and (3) added, p. 1476, § 1, effective April 9. L. 76: (2) amended, p. 760, § 20, effective 1/1/1977. L. 83: Entire section repealed, p. 1485, § 11, effective April 22.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-112 - [Repealed]

L. 64: R&RE, p. 699, § 1. C.R.S. 1963: § 137-5-12. L. 67: p. 949, § 15. L. 76: Entire section repealed, p. 765, § 33, effective 1/1/1977.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-113 - Movable equipment - apportionment of value

(1)
Any person owning any portable or movable equipment which is apt to be located or maintained in two or more counties of the state during any calendar year shall indicate in a statement accompanying his personal property schedule the kind and description and a serial number, if available, of such equipment, the counties in which such equipment is apt to be located or maintained, and the estimated period of time during the calendar year in which such equipment is apt to be so located and maintained.
(2)
The assessor of the county in which such equipment is located on the assessment date shall determine its value and shall apportion such value between the counties affected and the school districts thereof, in the proportion that the periods of time during which such equipment may be located or maintained in such counties bear to the full calendar year. He shall furnish a copy of such valuation and apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected as his authority to list the apportioned value of such equipment on the assessment roll of his county. For purposes of making such apportionment, the valuation of the portable or movable equipment made by the assessor of the county of original assessment shall be used by all county assessors involved.
(3)
If, subsequent to the making of such apportionment of value, any such equipment is removed to a county not initially included in such apportionment or if any such equipment is located or maintained in any county for a period of time different from that used in the initial apportionment, then an amended apportionment of value shall be requested by the assessor of any county so affected. Such assessor shall furnish a copy of such requested amended apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected, as his authority to list such reapportioned value on the assessment roll of his county. Failure of a county assessor to request such an amended apportionment shall permit the original apportionment of value to stand, and no other county assessor shall assess such equipment as is listed in the original apportionment for any period during the year of the original assessment. If such amended apportionment of value is received by any assessor after he has filed his annual abstract of assessment with the administrator, then either an abatement or an additional assessment shall be made, as the case may be.
(4)
Repealed.
L. 64: R&RE, p. 700, § 1. C.R.S. 1963: § 137-5-13. L. 65: p. 1099, § 1. L. 76: (4) repealed, p. 765, § 33, effective 1/1/1977. L. 90: (2) amended, p. 1696, § 18, effective June 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-113.3 - Oil and gas drilling rigs - apportionment of value

(1)
As soon after the assessment date as may be practicable, the assessor shall determine those oil or gas drilling rigs that were operating, stored, or maintained in the county during the preceding calendar year and shall mail or deliver two copies of a declaration to the place of business or drilling operation or to the residence of each person known or believed to own such rigs, or to the agent of such person. Such person or his agent shall list in such declaration all oil or gas drilling rigs owned by him, or in his possession, or under his control that were located in said county during the previous calendar year, attaching thereto the drilling logs of the respective rigs showing their various locations and corresponding dates. In addition, such person or his agent shall provide to the assessor of the first county in Colorado listed on each rig's log an inventory of that rig's equipment sufficient to determine a valuation for assessment. The original copy of the declaration shall be signed and returned to the assessor no later than the April 15 next following.
(2)
The assessor, upon receiving such inventory and notification that his county was the first location of the rig in Colorado, shall determine its value and shall apportion such value between the counties in which the drilling rig was located during the preceding year and the districts thereof, in the proportion that the periods of time during which such equipment was located or maintained in such counties bear to the full calendar year. On or before June 15, the assessor shall furnish a copy of such valuation and apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected, together with a copy of the drilling log for that rig. For purposes of making such apportionment, the valuation of the oil or gas drilling rig made by the assessor of the first Colorado county on the log shall be used by all county assessors involved. In the subsequent counties, the assessor shall accept the returned declaration with the rig's name and location data as a proper filing.
(3)
The values so apportioned shall be included in the affected counties' abstracts of assessment filed pursuant to section
39-5-123
.
(4)
This section shall apply to the apportionment of value of oil or gas drilling rigs and not the provisions of section
39-5-113
.
(5)
For purposes of this section "oil and gas drilling rigs" shall be defined by the property tax administrator pursuant to section
39-2-109 (1)(e)
, which definitions shall be uniform and consistent throughout the state.
L. 86: Entire section added, p. 1107, § 1, effective 1/1/1987. L. 88: (2) amended, p. 1297, § 4, effective April 29. L. 90: (2) amended, p. 1696, § 19, effective June 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-113.5 - Works of art - apportionment of value

(1)
Any persons owning any works of art which are apt to be displayed in any county of the state during any calendar year shall indicate in a statement accompanying their personal property schedule the kind and description of such works of art and the estimated period of time during the calendar year in which such works of art are to be so displayed and shall provide to the assessor proof of exemption pursuant to the provisions of sections
39-3-123
and
39-26-102
(2.5). Failure to file a statement results in forfeiture of a claim for exemption in that calendar year.
(2)
The assessor of the county in which such works of art are displayed shall determine its value in the proportion that the periods of time during which such works of art may be displayed bear to the full calendar year. He shall furnish a copy of such valuation to the owner of such works of art or to his agent.
L. 84: Entire section added, p. 999, § 2, effective January 1. L. 89: (1) amended, p. 1484, § 8, effective April 23. L. 90: (2) amended, p. 1697, § 20, effective June 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-114 - Unclassified property shown on schedule

If any person owns, holds, or controls any kind or character of taxable personal property which is not specifically classified on the personal property schedule, he shall note such property therein, and such notation shall be held to be a sufficient description thereof for purposes of valuing the same, without further enumeration or description; but if the assessor so requests, such person shall disclose of what said property consists and its uses in detail.
L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-115 - Taxpayer to furnish information - affidavit on mineral leases

(1)
At any time prior or subsequent to April 15 of each year, the assessor may request any person known or believed to own taxable property located in his county to furnish such information or to make available for examination such records as may be required by him to determine the actual value of such property.
(2)
Within ten days after the execution of a mineral lease, a lessor shall file with the assessor an affidavit stating the annual net rental payable under such lease for the purposes of determining the actual value of such mineral interest where the income approach to appraisal is utilized by the assessor. Such affidavit shall constitute a private document and shall be available on a confidential basis as provided in section
39-5-120
.
L. 64: R&RE, pp. 315, 702, §§ 294, 1. C.R.S. 1963: § 137-5-15. L. 75: Entire section amended, p. 226, § 87, effective July 16. L. 79: Entire section amended, p. 1416, § 2, effective June 21. L. 81: Entire section amended, p. 1832, § 6, effective June 12. L. 85: Entire section amended, p. 1213, § 11, effective May 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-117 - Property improvements destroyed after assessment date

Whenever any improvements are destroyed or demolished subsequent to the assessment date in any year, it is the duty of the owner thereof or the owner's agent to promptly notify the assessor of such destruction or demolition and the date upon which the same occurred. In all such cases, such improvements shall be valued by the assessor at the proportion of its valuation for the full calendar year that the period of time in such year prior to its destruction or demolition bears to the full calendar year. Failure of the owner thereof or of the owner's agent to so notify the assessor prior to the date taxes are levied shall be considered a waiver, and no proportionate valuation by the assessor shall then be required.
L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-17. L. 96: Entire section amended, p. 47, § 7, effective March 20.
(1) For the assessment date, see § 39-1-105. (2) For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 1996.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-118 - Failure to receive schedule - validity of valuation

No determination of the actual value of any taxable personal property made by the assessor shall be rendered invalid by reason of his failure to secure or receive the personal property schedule required to be completed and returned to him prior to his determination of such value.
L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-119 - Refusal to answer - court order

Whenever any person refuses to be interviewed by the assessor or his deputy or refuses to answer any pertinent questions relative to taxable property owned by him, or in his possession, or under his control, then, in the discretion of the district court having jurisdiction in the county and upon affidavit of the assessor or his deputy showing such refusal to be interviewed or to answer such questions, such person shall be cited before such court and shall be required by the court then and there to submit to such interview and to answer such questions. All costs of such proceedings shall be assessed by the court against such person, and judgment and execution shall be entered therefor as in other civil cases.
L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-19. L. 67: p. 949, § 16.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-120 - Tax schedules endorsed and filed - availability for inspection

All personal property schedules and exhibits or statements attached thereto returned to or secured by the assessor shall be endorsed with the name of the person whose taxable personal property is listed therein and shall be filed in either alphabetical or numerical order and retained for a period of six years, after which time they may be destroyed. Such schedules and accompanying exhibits or statements shall be considered private documents and shall be available on a confidential basis only to the assessor and the employees of his office, the treasurer and the employees of his office, the annual study contractor hired pursuant to section
39-1-104 (16)
and his employees, the executive director of the department of revenue and the employees of his office, the administrator and the employees of his office, and the person whose taxable personal property is listed therein. Such exhibits or statements shall be available on a confidential basis to the board and the county board of equalization when information contained in such documents is pertinent to an appeal or protest.
L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-20. L. 70: p. 389, § 1. L. 75: Entire section amended, p. 226, § 88, effective July 16. L. 76: Entire section amended, p. 761, § 22, effective 1/1/1977. L. 87: Entire section amended, p. 1417, § 2, effective March 13.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-121.5 - Valuation - inspection of data by taxpayers

At the written request of any taxpayer or any agent of such taxpayer and subject to such confidentiality requirements as provided by law, the assessor shall, within seven working days after receipt of said request, make available to the taxpayer or agent the data used by the assessor in determining the actual value of any property owned by such taxpayer. At the assessor's election, the assessor may either mail, fax, or send by electronic transmission to the address, phone number, or electronic address supplied by said taxpayer or agent such data. Such data shall include but shall not be limited to the data derived from the declarations filed pursuant to the provisions of article
14
of this title and confidential data, provided that such confidential data shall be presented in such a manner that the source cannot be identified. Upon receipt of such request, the assessor shall notify the taxpayer or agent of the estimated cost of providing such information, payment of which shall be made prior to providing such information. Upon providing such information, the assessor may include a bill for the reasonable cost above the estimated cost and up to the statutory maximum which shall be due and payable upon receipt by the taxpayer or agent.
L. 89: Entire section added, p. 1466, § 33, effective June 7. L. 90: Entire section amended, p. 1700, § 29, effective June 9. L. 2000: Entire section amended, p. 1500, § 3, effective August 2.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-122.1 - [Repealed]

L. 77: Entire section added, p. 1736, § 17, effective June 20; entire section repealed, p. 1736, § 17, effective 1/1/1978.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-122.5 - [Repealed]

L. 88: Entire section added, p. 1288, § 21, effective May 23. L. 94: (3) amended, p. 824, § 54, effective April 27. L. 97: Entire section repealed, p. 1032, § 71, effective August 6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-122.7 - Alternate protest and appeal procedure for specified counties

(1)
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.
(2)
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)
.
(3)
For purposes of this section, "county" shall include a city and county.
(4)
Notwithstanding subsection (1) of this section, beginning January 1, 2024, counties with a population greater than three hundred thousand, as determined pursuant to the most recently published population estimates from the state demographer appointed by the executive director of the department of local affairs, shall in any year of general reassessment of real property that is valued biennially by an assessor pursuant to section
39-1-104
(10.2) use an alternative protest and appeal procedure to determine objections and protests concerning valuations of taxable property. When following an alternative protest and appeal procedure pursuant to this subsection (4), the assessor shall issue any written determination regarding the objection and protest by the date specified in section
39-5-122 (2)
.
Amended by 2023 Ch. 259,§ 2, eff. 8/7/2023.
L. 98: Entire section added, p. 467, § 1, effective July 1. L. 2005: (1) and (2) amended, p. 391, § 2, effective April 27.
2023 Ch. 259, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-122.8 - [Repealed]

Added by 2013 Ch. 11,§3, eff. 3/8/2013.
L. 2013: Entire section added, (HB 13-1113), ch. 11, p. 29, § 3, effective March 8.
Subsection (3) provided for the repeal of this section, effective December 31, 2018. (See L. 2013, p. 29.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-124 - Property tax administrator to examine abstract

(1)
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.
(2)
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.
L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-24. L. 93: (1) amended, p. 1284, § 6, effective June 6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-125 - Omission - correction of errors

(1)
Except as otherwise provided in subsection (3) of this section, whenever it is discovered that any taxable property has been omitted from the assessment roll of any year or series of years, the assessor shall immediately determine the value of such omitted property and shall list the same on the assessment roll of the year in which the discovery was made and shall notify the treasurer of any unpaid taxes on such property for prior years.
(2)
Omissions and errors in the assessment roll, when it can be ascertained therefrom what was intended, may be supplied or corrected by the assessor at any time before the tax warrant is delivered to the treasurer or by the treasurer at any time after the tax warrant has come into his hands.
(3)
If taxable personal property that has been omitted from the assessment roll of any year or series of years is discovered due to a property owner or an agent of a property owner who advertises for rent furnished residential real property providing information to the assessor pursuant to section
39-5-108.5(2)
, the assessor shall not notify the treasurer of any unpaid taxes on the taxable personal property for prior years and the property owner or agent shall not be liable for any such unpaid taxes for prior years.
(4)
If omitted property is added by the assessor or the treasurer for a prior assessment year, then a petition for abatement or refund may be filed at any time after the taxes are levied and an amended tax bill has been generated, but before two years after January 1 of the year following the year in which the taxes are levied.
Amended by 2017 Ch. 148, § 2, eff. 8/9/2017.
L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-25. L. 2009: (1) amended and (3) added, (HB 09 -1110), ch. 162, p. 700, § 2, effective August 5. L. 2017: (4) added, (HB 17-1049), ch. 148, p. 495, § 2, effective August 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 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.
L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-26. L. 67: p. 950, § 18. L. 72: p. 570, § 52.
For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-129 - Delivery of tax warrant - public inspection - repeal

(1)
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 the hand and official seal of the assessor 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.
(2)
(a)
For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1) of this section is postponed from January 10, 2024, to January 24, 2024.
(b)
This subsection (2) is repealed, effective July 1, 2025.
Amended by 2023EX1 Ch. 1,§ 12, eff. 11/20/2023.
Amended by 2023 Ch. 258,§ 15, eff. only if a majority of voters approve the ballot issue referred in accordance with section 24-77-202, enacted in section 3 of this act, and in which case this act takes effect on the date of the official declaration of the vote thereon by the governor (passed by voters in 11/7/2023 election).
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 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.
L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-30.