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TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-131 - [Repealed]

L. 78: Entire section added, p. 468, § 3, effective July 1. L. 79: (1), (3), (4), and (8) amended and (9) added, pp. 1455, 1456, §§ 2, 4, effective June 22. L. 81: (9) R&RE, p. 1872, § 6, effective June 29. L. 88: Entire section repealed, p. 1275, § 14, effective May 29.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 39-5-133 - 2011 modification of statutory definition of "agricultural land" - TABOR election - adjustment of district mill levy

(1)
(a)
The requirements of paragraph (b) of this subsection (1) shall only apply:
(I)
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
(II)
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.
(b)
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.
(c)
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.
(2)
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 (a) 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.
L. 2011: Entire section added, (HB 11 - 11 46), ch. 166, p. 572, § 2, effective 1/1/2012.
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 39-5-134 - Controlled environment agricultural facility - valuation - affidavit - definition - repeal

(1)
As used in this section, "controlled environment agricultural facility" or "CEA facility" has the same meaning as specified in section
39-1-102
(3.3).
(2)
A CEA facility is valued for assessment purposes as all other agricultural property using the cost, market, and income approaches to value.
(3)
If the sole use of the CEA facility is not the growing of crops for human or livestock consumption, then the property is classified and valued for assessment purposes based on actual use.
(4)
As part of the personal declaration the owner of a CEA facility signs and returns to the county assessor pursuant to sections
39-5-107
and
39-5-108
, the owner shall include an affidavit executed by the owner in which the owner affirms that the CEA facility meets the requirements of section
39-1-102
(3.3), including the requirements that the facility optimizes hydroponics and that the sole purpose of the CEA facility is to obtain a monetary profit from the wholesale of plant-based food for human or livestock consumption. If the crop grown in the CEA facility is hemp, the owner must also include a copy of a license to verify to the assessor that the crop is not marijuana.
(5)
Notwithstanding any other provision of law, a CEA facility shall not violate the terms and conditions of any applicable water court decree issued pursuant to article
92
of title
37
and shall not materially injure water rights or conditional water rights granted under article
92
of title
37
.
(6)
This section is repealed, effective July 1, 2029.
Added by 2022 Ch. 198,§3, eff. 8/10/2022.
2022 Ch. 198, 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 2 - MOBILE HOMES (§§ 39-5-201 — 39-5-206) › Section 39-5-201 - Legislative declaration

(1)
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.
(2)
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.
(3)
Repealed.
L. 77: Entire part RC&RE, p. 1740, § 3, effective 1/1/1978. 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.
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 2 - MOBILE HOMES (§§ 39-5-201 — 39-5-206) › Section 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.
L. 77: Entire part RC&RE, p. 1741, § 3, 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 2 - MOBILE HOMES (§§ 39-5-201 — 39-5-206) › Section 39-5-203 - Mobile homes - determination of value

(1)
For the property tax year beginning January 1, 1983, and for each property tax year thereafter, the actual value of a mobile home shall be determined by the assessor in accordance with the provisions of sections
39-1-103 (5)
and
39-1-104
(10.2) for the determination of the actual value of real property.
(2)
Repealed.
(3)
(a)
The valuation for assessment of each mobile home shall be computed on the same basis as the valuation for assessment of all taxable property; except that mobile homes shall be exempt from property taxation while located on sales display lots of mobile home dealers and listed as inventories of merchandise by such mobile home dealers. It is the duty of the seller of a mobile home to provide to the buyer a tax certificate and an itemized list of household furnishings, as defined in section
39-3-102
and which are included in the selling price of the mobile home, at the time of sale.
(b)
A person who knowingly fails to provide an itemized list of household furnishings as required by this subsection (3) commits a civil infraction; except that, upon conviction of a second or subsequent such offense, such person commits a petty offense and shall be punished as provided in section
18-1.3-503
.
Amended by 2021 Ch. 462, § 689, eff. 3/1/2022.
L. 77: Entire part RC&RE, p. 1741, § 3, effective 1/1/1978. L. 78: (3) amended, p. 478, § 2, effective March 10. L. 80: (2)(b) and (3) amended, p. 498, § 3, effective July 1. L. 82: (2)(a) amended, p. 557, § 1, effective 1/1/1983; (1) amended and (2) repealed, pp. 555, 556, §§ 2, 3, effective 1/1/1984. L. 83: (1) R&RE and (2) repealed, pp. 1498, 1499, §§ 2, 3, effective April 12; (3) amended, p. 1484, § 9, effective April 22. L. 87: (1) amended, p. 1388, § 8, effective 1/1/1991. L. 88: (1) amended, p. 1274, § 9, effective 1/1/1993. L. 89: (3)(a) amended, p. 1484, § 9, effective April 23. L. 94: (3) amended, p. 707, § 15, effective April 19. L. 95: (1) amended, p. 9, § 4, effective March 9. L. 2002: (3)(b) amended, p. 1555, § 345, effective October 1. L. 2021: (3)(b) amended, (SB 21-271), ch. 3294, p. 3294, § 689, effective 3/1/2022.
Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.
2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
(1) For the power of county commissioners to levy taxes, see § 39-1-111 ; for household furnishings being exempt from taxation, see § 39-3-102 . (2) For the legislative declaration contained in the 2002 act amending subsection (3)(b), see section 1 of chapter 318, Session Laws of Colorado 2002.
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 2 - MOBILE HOMES (§§ 39-5-201 — 39-5-206) › Section 39-5-204 - Notification concerning mobile homes in a county for part of a year

(1)
(a)
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.
(b)
Repealed.
(c)
For property tax years commencing on or after January 1, 1999:
(I)
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.
(II)
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.
L. 77: Entire part RC&RE, p. 1741, § 3, effective 1/1/1978. L. 98: Entire section amended p. 439, § 1, effective August 5.
Subsection (1)(b)(II) provided for the repeal of subsection (1)(b), effective January 1, 2000. (See L. 98, p. 439.)
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 2 - MOBILE HOMES (§§ 39-5-201 — 39-5-206) › Section 39-5-206 - [Repealed]

L. 77: Entire part RC&RE, p. 1741, § 3, effective 1/1/1978. L. 79: Entire section repealed, p. 1641, § 52, effective July 19.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-101 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Mine" means one or more mining claims or acres of other land, including all excavations therein from which ores, metals, or mineral substances of every kind are removed, except drilled wells producing sulfur and oil, gas, and other liquid or gaseous hydrocarbons, and all mining improvements within such excavations, together with all rights and privileges thereunto appertaining.
(2)
"Mining claims" means lode, placer, millsite, and tunnelsite claims, whether entered for patent, patented, or unpatented, regardless of size or shape.
(3)
"Ore" includes, without limitation, metallic and nonmetallic mineral substances of every kind, except those specifically excluded under section
39-6-104
.
(4)
"Other land" means any parcel of real property which is not a mining claim.
L. 65: R&RE, p. 1101, § 1. C.R.S. 1963: § 137-6-1. L. 85: (4) added, p. 1211, § 5, 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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-102 - [Repealed]

L. 65: R&RE, p. 1101, § 1. C.R.S. 1963: § 137-6-1. L. 93: Entire section repealed, p. 440, § 7, 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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-103 - Listing of mining claims and mines

(1)
The assessor shall list all mining claims and mines located within his county on the assessment date, including for each claim the name of the lode, placer, millsite, or tunnelsite, the United States mineral survey number, if any, the name of the mining district in which such claim is located, and the number of acres contained in such claim. If a claim is not patented, the numbers of the book and page at which the location of such claim is recorded in the county records shall be used in place of the United States mineral survey number. If two or more mining claims are included in one patent with one United States survey number, the assessor shall list together such mining claims with the one survey number and the total number of acres contained therein. In listing mining claims, abbreviations of words and figures may be used. If other land is part of such mine, then the numbers of the book and page at which the conveyance deed is recorded on the legal description of such other land shall be used in place of the United States mineral survey number.
(2)
Whenever, to the knowledge of the assessor, contiguous mining claims are worked or operated through or by means of the same shafts, tunnels, or other openings, they shall be listed as one unit; and whenever, to the knowledge of the assessor, contiguous placer claims are worked or operated by means of the same ditch or other works, they shall be listed as one unit, including such ditch or other works; and whenever, to the knowledge of the assessor, contiguous other land is used in the same manner as the claims referred to in this subsection (2), it shall also be listed as one unit.
(3)
The mining property of a mine shall include mining claims and all other lands and interests therein, whether owned by federal, state, or lesser governmental subdivisions or otherwise and whether owned in fee or held by discovery and location or under easement, lease, license, or other arrangement with the owner thereof, unless otherwise provided for in this article.
L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-2. L. 85: (1) and (2) amended, p. 1211, § 6, 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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-104 - Classification of mines

All mines, except mines worked or operated primarily for coal, asphaltum, rock, limestone, dolomite, or other stone products, sand, gravel, clay, or earths, shall, for the purpose of valuation for assessment, be divided into two classes: Producing and nonproducing.
L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-3.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-105 - Producing mines defined

All mines whose gross proceeds during the preceding calendar year have exceeded the amount of five thousand dollars shall be classified as producing mines, and all others shall be classified as nonproducing mines. Mines shall be classified in the manner provided for in this article regardless of the processing method, the ultimate use, or the consumption of the ores or minerals for which they are primarily worked or operated.
L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-4.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-107 - Valuation of improvements - machinery

All machinery and equipment and personal property shall be listed on a personal property schedule which shall be submitted as set forth in section
39-5-107
and valued for assessment by the assessor. Improvements, except mining improvements within a mine excavation, shall be listed separately and valued for assessment by the assessor.
L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-6. L. 94: Entire section amended, p. 1206, § 2, effective May 19.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-108 - Failure to file statement

If any person owning, operating, or managing any producing mine fails or refuses to prepare and file the statement required in section
39-6-106
or
39-6-113
, or both, then the assessor shall list such property and shall value the same for assessment on the basis of the best information available to and obtainable by him.
L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-7.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-109 - Assessor to examine books - records

(1)
The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning, managing, or operating a producing mine in order to verify the statement filed by such person, and, if from such examination the assessor finds such statement or any material part thereof to be willfully false or misleading, the assessor shall proceed to value such producing mine for assessment as though no statement had been filed.
(2)
Upon the request of the assessor, the owner or operator of a producing mine shall provide to the assessor all documentation supporting the amounts reported on the statement filed by such owner or operator.
(3)
The division of property taxation shall set forth guidelines for the implementation of this section.
L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-8. L. 94: Entire section amended, p. 1206, § 3, effective May 19.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-110 - False statements - penalty

If any person required to file such statements willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law.
L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-9. L. 72: p. 570, § 54.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-111 - Valuation of mines other than producing mines

(1)
Mines excepted from the provisions of section
39-6-104
shall be valued for assessment in the same manner as other real property.
(2)
All mines which are classified as nonproducing mines shall be valued for assessment in the same manner as other real property.
(3)
Such valuation shall be determined under this section by the assessing officer only upon preponderant evidence shown by such officer that the cost approach, market approach, and income approach result in uniform and just and equal valuation.
L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-10. L. 70: p. 392, § 1. L. 85: (2) amended and (3) added, p. 1213, § 9, 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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-111.5 - Calendar for notice of valuation and appeals for mines

Notwithstanding any other provision, all producing and nonproducing mines valued pursuant to this article shall follow the schedule for personal property set forth in this title regarding notices of valuation and appeals of valuation.
L. 2000: Entire section added, p. 1501, § 5, 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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-112 - Valuation of tunnels

(1)
A tunnel excavated for the mere purpose of exploration and discovery of mines on the public domain shall be deemed to be real property and shall be listed and valued for assessment by the name thereof unless it becomes a part of a producing mine, in which case it shall be considered a parcel thereof. A tunnel excavated for the drainage of, or the exploration of, or for giving access to the mines of those excavating such tunnel shall be deemed an appurtenance to such mines. A tunnel excavated for the drainage of, or the operation of, or for giving access to mines of persons other than those excavating such tunnel shall be deemed real property and shall be listed and valued for assessment by the name thereof.
(2)
Whenever any such tunnel not appurtenant to or a parcel of a mine is situated partly in one county and partly in another county or counties or in lesser political subdivisions, the valuation thereof shall be apportioned between such counties by allocating the total value thereof between such counties or lesser political subdivisions in the proportion that the length of the center line thereof within each such county or lesser political subdivision bears to the total length thereof.
L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-11.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-114 - Mines and tunnels in more than one subdivision of a county

Whenever any mine or tunnel is situated partly in one lesser political subdivision of a county and partly in another such subdivision of the same county, the assessor of the county shall apportion the value thereof between such lesser political subdivisions in the manner provided for in sections
39-6-112
and
39-6-113
.
L. 65: R&RE, p. 1106, § 1. C.R.S. 1963: § 137-6-13.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-115 - Collection

Beginning January 1, 1980, when taxes on mines and mining claims are due, such taxes shall be a debt due from the owner or user and shall be recoverable by the treasurer by direct action in debt. The treasurer may also collect such debt as if the property were personal property.
L. 79: Entire section added, p. 1418, § 1, effective April 25.
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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-116 - Nonproducing unpatented mining claims - definitions

"Unpatented mining claims", as used in section 3 (1)(b) of article X of the state constitution, includes mining claims located under the federal mining laws,
30 U.S.C. sec. 22
et seq., for which a patent has not been issued; and such term also includes leasehold interests in real property obtained under the federal "Mineral Lands Leasing Act of 1920",
30 U.S.C. sec. 181
et seq.
L. 89: Entire section added, p. 1495, § 1, effective May 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 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-117 - County boards of equalization - authority

Nothing in this article shall be construed to affect the authority of county boards of equalization to raise, lower, or adjust any valuation for assessment appearing in the assessment roll as provided in section
39-8-102(1)
.
L. 94: Entire section added, p. 1207, § 5, effective May 19.
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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-102 - Valuation for assessment

(1)
Except as provided in subsection (2) of this section, on the basis of the information contained in such statement, the assessor shall value such oil and gas leaseholds and lands for assessment, as real property, at an amount equal to eighty-seven and one-half percent of:
(a)
The selling price of the oil or gas sold from each wellhead during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year;
(b)
The selling price of oil or gas sold in the same field area for oil or gas transported from the premises which is not sold during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year.
(2)
In order to promote the initiation or continuation of secondary recovery, tertiary recovery, or recycling projects which conserve and avoid waste of oil and gas, the assessor shall value oil and gas leaseholds and lands employing such projects for assessment as provided in subsection (1) of this section but at an amount equal to seventy-five percent of:
(a)
The selling price of the oil or gas sold therefrom during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year;
(b)
The selling price of oil or gas sold in the same field area for oil or gas transported from the premises which is not sold during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year.
Amended by 2014 Ch. 400, § 2, eff. 8/6/2014.
L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-2. L. 69: p. 1120, § 2. L. 77: Entire section amended, p. 1852, § 2, effective 1/1/1978. L. 81: Entire section amended, p. 1857, § 2, effective 1/1/1982. L. 2014: (1)(a) amended, (HB 14-1371), ch. 400, p. 2013, § 2, 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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-102.5 - Calendar for notice of valuation and appeals

Notwithstanding any other provisions to the contrary, lands and leaseholds valued pursuant to this article shall follow the schedule for personal property set forth in this title regarding notices of valuation and appeals of valuation.
L. 88: Entire section added, p. 1301, § 7, effective April 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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-102.7 - Notice of valuation - public record

The assessor shall retain a copy of all notices of valuation for lands and leaseholds valued pursuant to this article, and such copies shall be public records that are available for inspection in accordance with part 2 of article
72
of title
24
, C.R.S.
L. 2007: Entire section added, p. 498, § 2, effective April 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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-103 - Surface and subsurface equipment valued separately

All surface oil and gas well equipment and submersible pumps and sucker rods located on oil and gas leaseholds or lands shall be separately valued for assessment as personal property, and such valuation may be at an amount determined by the assessors of the several counties of the state, approved by the administrator, and uniformly applied to all such equipment wherever situated in the state. All other subsurface oil and gas well equipment, including casing and tubing, shall be valued as part of the leasehold or land under section
39-7-102
.
L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-3. L. 76: Entire section amended, p. 775, § 1, 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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-104 - Failure to file statement

If any person owning or operating any oil and gas leaseholds or lands producing or capable of producing oil or gas on the assessment date fails or refuses to prepare and file the statement required by the provisions of section
39-7-101
, then the assessor shall list such property and value the same for assessment on the basis of the best information available to and obtainable by him.
L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-4.
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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-105 - Assessor to examine books, records

The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning or operating such oil and gas leaseholds and lands in order to verify the statement filed by such person, and, if from such examination he finds such statement or any material part thereof to be willfully false and misleading, he shall proceed to value such oil and gas leaseholds or lands for assessment as though no statement had been filed.
L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-5.
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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-106 - False statement - penalty

If any person required to file such statement willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law.
L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-6. L. 72: p. 570, § 56.
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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-107 - Oil and gas lands in more than one county

(1)
Whenever any oil and gas leaseholds or lands appear to be situated in more than one county, the production value is assigned to the county in which the wellhead is located.
(2)
Whenever the wellheads of a group of contiguous oil and gas leaseholds or lands operated as a unit are situated in more than one county, the person making the statement required by section
39-7-101
shall assign to each wellhead that portion of the production value from the unit as is assigned by the unit agreement.
(3)
Whenever unit production occurs from wellheads in more than one county, a copy of the statement required by the provisions of section
39-7-101
shall be filed with the assessor of each affected county.
Amended by 2014 Ch. 400,§ 3, eff. 8/6/2014.
L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-7. L. 2014: Entire section amended, (HB 14-1371), ch. 400, p. 2013, § 3, 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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-108 - Collection

Beginning January 1, 1980, when taxes on oil and gas leaseholds and lands are due, such taxes shall be a debt due from the owner or the unit operator as the case may be and shall be recoverable by the treasurer by direct action in debt; except that such taxes treated as debt due from a fractional interest owner shall not exceed the amount of taxes for which the fractional owner is liable, as provided in section
39-10-106
. The treasurer may also collect such debt as if the property were personal property.
L. 79: Entire section added, p. 1418, § 2, effective April 25.
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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-109 - Valuation of severed nonproducing oil or gas mineral interests

(1)
The actual value of severed nonproducing oil or gas or oil and gas mineral interests shall be determined by the income approach capitalizing the annual net rental income for such nonproducing mineral interests at an appropriate market rate. If such severed mineral interests are unleased, the assessor shall use the average per acre annual rental of all such mineral interests under lease in the county or in the area to determine the actual value thereof.
(2)
For the purposes of this section, "annual rental" means annual rental payments, or other compensatory payments payable for the right to hold a mineral interest, which payments are fixed and certain in amount and payable periodically over a fixed period calculated on a twelve-month basis. "Annual rental" shall be the representative annual rental for such mineral interests leased within the county or the area, and "annual rental" does not include royalty payments, advanced royalty payments, bonus payments, or minimum royalty payments covering periods when the mineral interests are not in production, even though said payments may be fixed and certain in amount and payable periodically. For the purposes of this subsection (2), "royalty payments", "advanced royalty payments", and "minimum royalty payments" are payments attributable to a portion of the current or future mineral production of a mineral interest, paid for the privilege of producing minerals, and "bonus payments" means compensation paid as consideration for the granting of a mineral lease or other compensatory payments which are payable regardless of the extent of use of the mineral interest and which are fixed and certain in amount and may be payable in one or more periodical increments over a fixed period.
L. 85: Entire section added, p. 1213, § 10, 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 7 - Valuation of Oil and Gas Leaseholds and Lands (§§ 39-7-101 — 39-7-110) › Section 39-7-110 - Oil and gas operator - definition

(1)
As used in this article 7, "well or unit operator" means the operator of each wellsite or, if there is no operator, the owner who filed the statement with the assessor pursuant to section
39-7-101
.
(2)
Notwithstanding any other provision of law, the partial interests of oil and gas fractional interest owners are not subject to separate valuation by the assessor and shall be represented by the well or unit operator of each wellsite. The well or unit operator is the sole point of contact for all notification, review, audit, protest, abatement, and appeal procedures.
Added by 2022 Ch. 58,§2, eff. 3/30/2022.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 8 - County Boards of Equalization (§§ 39-8-101 — 39-8-109) › Section 39-8-101 - County board of equalization - quorum

The board of county commissioners of each county of the state, except the city and county of Denver and the city and county of Broomfield, shall comprise the board of equalization of such county. In the city and county of Denver, the board of equalization shall be comprised of such of its officers as may be provided by its charter. In the city and county of Broomfield, the board of equalization shall be the city council or a board or commission appointed by the city council. A majority of the board shall constitute a quorum, and no official action shall be taken at any meeting of the board unless a quorum is present.
L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-1. L. 2001: Entire section amended, p. 269, § 16, effective November 15.
For constitutional grant of powers to county boards of equalization, see § 15 of article X of the state constitution.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 8 - County Boards of Equalization (§§ 39-8-101 — 39-8-109) › Section 39-8-102 - Duties of county board of equalization

(1)
The county board of equalization shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, directing the assessor to supply any omissions which may come to its attention. It shall correct any errors made by the assessor, and, whenever in its judgment justice and right so require, it shall raise, lower, or adjust any valuation for assessment appearing in the assessment roll to the end that all valuations for assessment of property are just and equalized within the county.
(2)
(a) to (h)
Repealed.
(i)
The county board of equalization shall have the authority to appoint independent referees who are experienced in property valuation to conduct hearings pursuant to subsection (1) of this section on behalf of the county board of equalization and to make findings and submit recommendations to the county board of equalization for its final action. However, no person shall be appointed as an independent referee pursuant to the provisions of this paragraph (i) in any county during any property tax year in which such person represents or has represented any taxpayer in such county in any matter relating to the protest and appeal of property valuation or to the abatement or refund of property taxes. In addition, no person appointed as an independent referee pursuant to the provisions of this paragraph (i) shall represent any taxpayer who appeared in any hearing before such independent referee in any matter subsequent to such hearing relating to the protest and appeal of property valuation or to the abatement or refund of property taxes.
(j) and (k)
Repealed.
(3)
(Repeal provision deleted by revision.)
(4)
Repealed.
L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-8-8. L. 77: Entire section amended, p. 1758, § 1, effective June 1; (4) added, p. 1736, § 18, effective June 20. L. 79: (2)(i) amended, p. 1641, § 53, effective July 19. L. 81: (4) repealed, p. 1835, § 14, effective June 12. L. 92: (2)(i) amended, p. 2209, § 6, effective June 3.
Subsection (3) provided for the repeal of subsections (2)(a) to (2)(h), (2)(j), and (2)(k), effective January 1, 1978, and is therefore deleted by revision as obsolete. (See L. 77, p. 1758.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 8 - County Boards of Equalization (§§ 39-8-101 — 39-8-109) › Section 39-8-103 - Notice of change in valuation

The county clerk and recorder shall notify each person affected of any change in the valuation of his property ordered by the board and shall furnish the assessor with a copy of such notice.
L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-8-9. L. 90: Entire section amended, p. 1697, § 21, effective June 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 8 - County Boards of Equalization (§§ 39-8-101 — 39-8-109) › Section 39-8-104 - Notice of meeting

(1)
Except as provided in subsection (2) of this section, prior to July 1 of each year, the county clerk and recorder shall give notice in at least one issue of a newspaper published in the assessor's county that beginning on July 1, the county board of equalization will sit in the county's regular public meeting location or other appropriate public meeting place to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.
(2)
(a)
Prior to a date established by the county board of equalization, but no later than September 1, the county clerk and recorder in a county that has made an election pursuant to section
39-5-122.7 (1)
shall give notice in at least one issue of a newspaper published in his or her county that beginning such date the county board of equalization will sit in the county's regular public meeting location or other appropriate public meeting place to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.
(b)
Prior to August 1, 2017, and prior to each August 1 thereafter, the county clerk and recorder shall give notice in at least one issue of a newspaper published in his or her county of any date or dates between August 1 and September 1 on which the county commissioners, sitting as the county board of equalization, shall hear contests of property tax exemption denials as required by section
39-3-206 (2)
.
(2.5)
Repealed.
(3)
If there is no newspaper, then such notice shall be conspicuously posted in the offices of the county clerk and recorder, the treasurer, and the assessor and in at least two other public places in the county seat.
Amended by 2020 Ch. 70, § 35, eff. 9/14/2020.
Amended by 2016 Ch. 332, § 5, eff. 1/1/2017.
Amended by 2013 Ch. 11, § 4, eff. 3/8/2013.
L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-2. L. 81: Entire section amended, p. 1834, § 10, effective June 12. L. 89: Entire section amended, p. 1458, § 14, effective June 7. L. 98: Entire section amended, p. 469, § 3, effective July 1. L. 2001: (2) amended, p. 469, § 2, effective April 25. L. 2009: (1) and (2)(a) amended, (SB 09-292), ch. 1986, p. 1986, § 134, effective August 5. L. 2013: (1) amended and (2.5) added, (HB 13 -1113), ch. 31, p. 31, § 4, effective March 8. L. 2016: (2)(b) amended, (HB 16-1175), ch. 1349, p. 1349, § 5, effective 1/1/2017. L. 2020: (1) amended and (2.5) repealed, (SB 20 -136), ch. 292, p. 292, § 35, effective September 14.
For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 8 - County Boards of Equalization (§§ 39-8-101 — 39-8-109) › Section 39-8-105 - Reports of assessor

(1)
At a meeting of the county board of equalization on or before each September 15 in a county that has made an election pursuant to section
39-5-122.7 (1)
, or on or before each July 15 in all other counties, the assessor shall report the valuation for assessment of all taxable real property in the county. The assessor shall submit a list of all persons who have appeared before him or her to present objections or protests concerning real property and the action taken in each case.
(2)
At the meeting of the board described in subsection (1) of this section, the assessor shall also report the valuation of all taxable personal property in the county and shall note any valuations for assessment of portable or movable equipment which have been apportioned pursuant to section
39-5-113
. The assessor shall submit a list of all persons in the county who have failed to return any schedules and shall report the action taken in each case. The assessor shall also submit a list of persons who have appeared before him or her to present objections or protests and the action taken in each case.
Amended by 2014 Ch. 5, § 1, eff. 2/19/2014.
L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-3. L. 67: p. 951, § 21. L. 76: Entire section amended, p. 763, § 25, effective 1/1/1977. L. 81: Entire section R&RE, p. 1834, § 11, effective June 12. L. 88: (2) amended, p. 1301, § 8, effective April 29. L. 90: (1) amended, p. 1694, § 11, effective 1/1/1991. L. 98: (1) amended, p. 469, § 4, effective July 1. L. 2009: (2) amended, (SB 09 -292), ch. 369, p. 1987, § 135, effective August 5. L. 2014: Entire section amended, (HB 14-1020), ch. 5, p. 86, § 1, effective February 19.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 8 - County Boards of Equalization (§§ 39-8-101 — 39-8-109) › Section 39-8-108.7 - [Repealed]

L. 88: Entire section added, p. 1274, § 10, effective May 29.
Subsection (2) provided for the repeal of this section, effective July 1, 1989. (See L. 88, p. 1274.)