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) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-107 - Tax liens

(1)
The lien of general taxes for the current year, including taxes levied pursuant to section
39-5-132
, shall attach to all taxable property, real and personal, at 12 noon on the assessment date.
(2)
Taxes levied on real and personal property, together with any delinquent interest, advertising costs, and fees prescribed by law with respect to any such taxes as may have become delinquent, shall be a perpetual lien thereon, and such lien shall have priority over all other liens until such taxes, delinquent interest, advertising costs, and fees shall have been paid in full.
(3)
Repealed.
(4)
The property tax on a possessory interest in real or personal property that is exempt from taxation under this article shall be assessed to the holder of the possessory interest and collected in the same manner as property taxes assessed to owners of real or personal property; except that such property tax shall not become a lien against the property. When due, the property tax shall be a debt due from the holder of the possessory interest to the board of county commissioners for the county in which such property is located or to such other body as is authorized by law to levy property taxes, and shall be recoverable by such board or body by direct action in debt on behalf of each governmental entity for which a property tax levy has been made.
Amended by 2016 Ch. 210, § 105, eff. 6/6/2016.
L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-7. L. 67: p. 212, § 1. L. 75: (1) amended, p. 1462, § 1, effective 1/1/1976. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 85: (1) amended, p. 1226, § 3, effective 1/1/1986. L. 89: (1) amended, p. 1482, § 5, effective April 23. L. 92: (2) amended, p. 2222, § 1, effective April 9. L. 2002: (4) added, p. 1008, § 3, effective August 7. L. 2016: (1) amended, (SB 16-189), ch. 210, p. 792, § 105, effective June 6.
Section 39-3-135, referenced in subsection (1), was repealed, effective June 5, 1996, but has been left in for historical purposes.
For receipts for taxes paid, see § 39-10-105 ; for the effect of issuance of certificate of taxes due, see § 39-10-115 ; for sale of tax liens, see article 11 of this title.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-108 - Payment of taxes - grantor and grantee

As between the grantor and grantee of property other than property described in section
39-5-104.5
, when the instrument of conveyance does not contain an express agreement as to which party shall pay the taxes that may be levied on the property conveyed in the year in which conveyed, if such conveyance is made after the thirty-first day of December and before the first day of July next following, the grantee shall pay such taxes; but if the conveyance is made after the thirtieth day of June and before the first day of January next following, the grantor shall pay such taxes.
Amended by 2020 Ch. 80,§ 6, eff. 9/14/2020.
L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-8. L. 2020: Entire section amended, (HB 20-1077), ch. 324, p. 324, § 6, effective September 14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-109 - Taxes paid by mortgagee - effect

If the mortgagor of real property fails or neglects to pay the taxes levied on such property or permits such property to be sold for taxes, the mortgagee may pay said taxes or redeem such property if sold for taxes, and any taxes so paid or redeemed shall become and be a lien upon such real property until the same have been repaid to the mortgagee. Upon payment of any such mortgage or in an action to enforce the same, such mortgagee may demand the taxes so paid or redeemed, with interest thereon at the same rate specified in the mortgage, and the same shall be included in any judgment rendered on the mortgage. The term "mortgage" includes deeds of trust, and the term "mortgagee" includes the beneficiary of a deed of trust.
L. 64: R&RE, p. 678, § 1. C.R.S. 1963: § 137-1-9. L. 73: p. 1417, § 100.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-112 - Taxes available - when

Except as otherwise provided in article
1.5
of this title, all taxes levied pursuant to the provisions of articles
1
to
13
of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.
L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-114 - Who may administer oath

Whenever any fact, matter, or thing is required by the provisions of articles
1
to
13
of this title to be verified by oath or affirmation, any assessor, treasurer, or county clerk and recorder, or a deputy of any of said officers may administer such oath or affirmation. The deputy need not certify the oath in the name of the principal.
L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-115 - Records prima facie evidence

The assessment rolls, the tax warrants, the entries made in the books of the treasurer, and the lists of lands sold for taxes recorded by the treasurer or the county clerk and recorder, or a certified copy thereof, shall be prima facie evidence of all things appearing therein in all courts and places.
L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-15.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-116 - Penalty for divulging confidential information

Except when pursuant to an order of any court of competent jurisdiction or as otherwise provided by law, any person who divulges or makes known in any way the contents of any private document, as specified in section
39-4-103
,
39-5-120
, or
39-7-101 (4)
, to any person not authorized to have access to such documents commits a petty offense.
Amended by 2021 Ch. 462, § 688, eff. 3/1/2022.
L. 64: R&RE, p. 680, § 1. C.R.S. 1963: § 137-1-16. L. 96: Entire section amended, p. 110, § 2, effective 1/1/1997. L. 2021: Entire section amended, (SB 21-271), ch. 3294, p. 3294, § 688, 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).
For confidential records submitted by a public utility, see § 39-4-103 ; for confidential personal property schedules, see § 39-5-120 .
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-117 - Prior actions not affected

Nothing in articles
1
to
13
of this title shall apply to or in any manner affect any valuation, assessment, allocation, levy, tax certificate, tax warrant, tax sale, tax deed, right, claim, demand, lien, indictment, information, warrant, prosecution, defense, trial, cause of action, motion, appeal, judgment, sentence, or other authorized act, done or to be done, or proceeding arising under or pursuant to the laws in effect immediately prior to August 1, 1964, but the same shall be governed by and conducted pursuant to the provisions of law in effect immediately prior to August 1, 1964.
L. 64: R&RE, p. 748, § 2. C.R.S. 1963: § 137-1-18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-118 - Repeal of law levying state property tax - disposition of funds

After the repeal of any law levying a general property tax for the state or for state purposes takes effect, delinquent taxes collected by county treasurers as a result of the levy imposed by any such repealed law shall, when received by the state treasurer, be credited to the capital construction fund.
L. 71: p. 1243, § 1. C.R.S. 1963: § 137-1-21.
For the creation of and provisions relating to the capital construction fund, see § 24-75-302.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-119 - Funds held for payment of taxes - refund - reduction and increase of amounts - penalty

(1)
Subject to section
39-3.5-105 (2)
, all funds in excess of those permitted to be held by the federal "Real Estate Settlement Procedures Act of 1974",
12 U.S.C. sec. 2601
et seq., as amended from time to time, and any rules promulgated to implement that federal law, as amended from time to time, held in escrow for the payment of ad valorem taxes on property under any deed of trust, mortgage, or other agreement encumbering or pertaining to real property located in this state shall be refunded to the property owner at the time and in the manner required by the federal law and rules. This subsection (1) applies whether or not the federal law and rules would apply to the deed of trust, mortgage, or other agreement in the absence of this subsection (1).
(2)
Payments into such escrow accounts for the payment of ad valorem taxes due in subsequent years shall be adjusted annually, based upon the amount of taxes paid on the subject property for the preceding year, but if such person reasonably believes that substantial improvements have been made to such property, which improvements were not included within the previous year's assessment, a reasonable estimate of the taxes for such subsequent years may be used as a basis for establishing the payments for such escrow account.
(2.5)
The amount of payments into such escrow accounts for the payment of ad valorem taxes due in subsequent years shall be increased only upon official notification of an increase in the amount of taxes levied on such property. Such amounts shall not be increased based solely upon notification of an increase in the valuation for assessment of such property.
(3)
Any person willfully failing to make a refund in violation of subsection (1) of this section for any whole month or more shall be liable for interest at a rate of six percent per annum and an equal amount as penalty.
Amended by 2015 Ch. 29, § 1, eff. 3/18/2015.
L. 73: p. 1435, § 1. C.R.S. 1963: § 137-1-22. L. 74: (1) amended, p. 427, § 1, effective March 19. L. 79: (1) amended, p. 1414, § 10, effective 1/1/1980. L. 80: (1) amended, p. 797, § 62, effective June 5. L. 87: (2.5) added, p. 1389, § 11, effective June 20. L. 93: (1) amended, p. 346 § 2, effective April 12. L. 98: (1) amended, p. 828, § 51, effective August 5. L. 2015: (1) amended, (SB 15-142), ch. 29, p. 71, § 1, effective March 18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-119.5 - Funds collected by lessors of personal property for payments of taxes - refund - damages

(1)
If a personal property lessee is required to make payment to a lessor pursuant to the terms of any contract or other agreement entered into between the lessee and lessor for the payment of personal property tax due on or after January 1, 2007, those payments shall be accounted for upon the termination of the lease entered into between the lessee and lessor. If it is determined upon this accounting that a refund is due to the lessee for overpayment of personal property taxes, the lessor shall make such refund to the lessee on or before August 31 of the year in which the tax is due.
(2)
The lessor shall base the accounting and refund on the actual property tax liability due in each year of the lease period.
(3)
Any lessor who willfully fails to make a refund in violation of subsection (1) of this section shall be liable to the lessee, in a civil action, in an amount equal to the sum of three times the amount of actual damages sustained and in the case of any successful action to enforce said liability, the costs of the action together with reasonable attorney fees as determined by the court.
(4)
Any action brought under this section shall be commenced within three years after the date on which the failure to refund occurred or within three years after the lessee discovered or in the exercise of reasonable diligence should have discovered the lessor's failure to refund. The period of limitation provided in this section may be extended for a period of one year if the lessee proves that failure to timely commence the action was caused by the lessor engaging in conduct calculated to induce the lessee to refrain from or postpone the commencement of the action.
L. 2006: Entire section added, p. 311, § 1, effective April 4.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-120 - Filing - when deemed to have been made

(1)
(a)
Any report, schedule, claim, tax return, statement, or other document required or authorized under articles
1
to
9
of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United States mail shall be deemed filed with and received by the public officer or agency to which it was addressed on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed.
(b)
Any such document which is mailed, but not received by the public officer or agency to which it was addressed, or is received and the cancellation mark is not legible, or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mail on or before the date due for filing. In such cases of nonreceipt of a document by the public officer or agency to which it was addressed, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by such public officer of the failure to receive such document.
(2)
If any report, schedule, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, schedule, claim, tax return, statement, remittance, or other document was mailed to the public officer or agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.
(3)
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.
L. 77: Entire section added, p. 1404, § 2, effective July 1. L. 79: (1)(a) amended, p. 1420, § 1, effective 1/1/1980.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-121 - Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions

(1)
As used in this section, unless the context otherwise requires:
(a)
"Communication" means any tax statement pursuant to section
39-10-103
.
(b)
"Mill" means the rate of property taxation equivalent to the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.
(c)
"Valuation for assessment" means the actual value of any real or personal property multiplied by the assessment percentages specified in law.
(2)
The general assembly hereby finds, determines, and declares that communications to taxpayers regarding the imposition of property taxes expressed in mills can be unduly confusing to the general public. The general assembly further finds, determines, and declares that, for the convenience of taxpayers and to assist citizens in better understanding the property taxation system, it is advantageous for governmental entities levying property taxes to inform taxpayers of such tax rates in terms of the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.
(3)
In any communication to a taxpayer, any mill levy amounts stated shall be converted into the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.
Amended by 2020 Ch. 291, § 4, eff. 1/1/2021.
L. 88: Entire section added, p. 1273, § 7, effective July 1. L. 92: (1)(a) amended, p. 2181, § 52, effective June 2. L. 94: (1)(a) amended, p. 1197, § 103, effective July 1. L. 2020: (1)(c) amended, (SB 20-223), ch. 1438, p. 1438, § 4, effective 1/1/2021.
Section 5(2) of chapter 291 (SB 20-223), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 2 of Senate Concurrent Resolution 20-001. The ballot issue, referred to voters as amendment B, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:
FOR: 1,740,395
AGAINST: 1,285,136
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-122 - [Repealed]

L. 2010: Entire section added, (HB 10-1293), ch. 357, p. 1699, §1, effective June 7.
Subsection (7) provided for the repeal of this section, effective July 1, 2012. (See L. 2010, p. 1699.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-124 - Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered

If a county assessor or treasurer has reasonable certainty that a mailing or notice required to be sent pursuant to this title 39 will not be delivered to a residential real property address by the United States postal service, the county assessor or treasurer is not required to send the mailing or notice to that residential real property address; except that this section does not apply to notices required to be sent pursuant to sections
39-11-128
and
39-10-111.5(6)(b)
.
Added by 2020 Ch. 80,§ 7, eff. 9/14/2020.
L. 2020: Entire section added, (HB 20-1077), ch. 325, p. 325, § 7, effective September 14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-125 - Tax and levy rate information publicly available

(1)
(a)
When each town, city, school district, special district, or other taxing authority certifies its levy pursuant to section 39-5-128, it shall also provide the following information for each levy that it imposes:
(I)
The rate of the levy;
(II)
The prior year levy and revenue collected from the levy;
(III)
The maximum levy that may be levied without further voter approval;
(IV)
The allowable annual growth in revenue collected from the levy;
(V)
The actual growth in revenue collected from the levy over the prior year;
(VI)
Whether revenue from the levy is allowed to be retained and spent as a voter-approved revenue change pursuant to section 20 (7)(b) of article X of the state constitution;
(VII)
Whether revenue from the levy is subject to the limit on annual revenue growth in section 29-1-301 (1)(a);
(VIII)
Whether revenue from the levy is subject to any other limit on annual revenue growth enacted by the taxing authority or other local government;
(IX)
Whether the levy must be adjusted, or whether a mill levy credit must be allowed, to collect a certain amount of revenue for the tax year and, if applicable, that amount of revenue; and
(X)
Any other information determined necessary by the department of local affairs.
(b)
On or before September 1, 2024, the department of local affairs shall determine the process by which taxing authorities will provide the information listed in subsection (1)(a) of this section.
(c)
The board of county commissioners or other body authorized by law to levy taxes shall provide the information listed in subsection (1)(a) of this section, in addition to the identity of the entity that fixes each levy rate, along with its certification of levies pursuant to section 39-1-111.
(2)
(a)
Upon receiving the certification of levies from the board of county commissioners or other body authorized by law to levy taxes, or by either group's authorized party, in accordance with section 39-1-111, counties shall, in coordination with the property tax administrator, ensure that the information listed in subsection (1)(a) of this section is publicly available and accessible to persons that own taxable real property within the taxing authority's territorial limits.
(b)
Counties shall ensure that the information in subsection (1)(a) of this section is publicly available beginning on January 1, 2026. From December 31, 2024, through December 31, 2025, Counties shall ensure that the information in subsection (1)(a) of this section is available upon request.
Added by 2024 Ch. 340,§ 1, eff. 6/3/2024, app. to notices of valuation sent and information sent with certifications of levies completed on or after 6/3/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1.5 - PREPAYMENT OF AD VALOREM TAXES (§§ 39-1.5-101 — 39-1.5-107) › Section 39-1.5-101 - Legislative declaration

The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public service demands created by such operations.
L. 81: Entire article added, p. 1839, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1.5 - PREPAYMENT OF AD VALOREM TAXES (§§ 39-1.5-101 — 39-1.5-107) › Section 39-1.5-102 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Capital improvement" means any road or highway, school facility or equipment, domestic, commercial, or industrial water facility, sewage facility, police and fire protection facility or equipment, hospital facility or equipment, or any other local government administrative or judicial facility which a local government is authorized by law to acquire or construct.
(2)
"Local government" means a county, municipality as defined in section
31-1-101
, C.R.S., school district, or special district which has the authority to impose general property taxes.
(3)
"Operation" means the development, construction, and operation of any facility for the production of energy or the extraction, processing, conversion, or refining of minerals, including, but not limited to, a mine, power plant, mill, retort, or related facility, or any combination thereof under the same ownership, if the valuation for assessment of the taxable property of the operation within the boundaries of a local government is estimated to exceed fifty million dollars when the operation begins functioning.
L. 81: Entire article, p. 1839, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1.5 - PREPAYMENT OF AD VALOREM TAXES (§§ 39-1.5-101 — 39-1.5-107) › Section 39-1.5-103 - Authorization of prepayment of taxes for capital improvements to local governments - no effect on obligation to pay taxes to other local governments

(1)
An owner of an operation may prepay moneys to one or more local governments, within the boundaries of which is located taxable property of the operation, for credit against general property taxes which will be levied in the future pursuant to articles
1
to
13
of this title. Said moneys shall be expended on capital improvements which are directly or indirectly related to the additional public service demands created by the operation.
(2)
If an operation prepays moneys for credit against general property taxes pursuant to this article to one or more local governments, said prepayment shall not vary the operation's obligations, under law, to pay general property taxes to any local government which does not receive such prepayments.
L. 81: Entire article added, p. 1840, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1.5 - PREPAYMENT OF AD VALOREM TAXES (§§ 39-1.5-101 — 39-1.5-107) › Section 39-1.5-104 - Prepayment - amounts - credits - limitations

(1)
An owner of an operation who elects to make prepayments under this article and the governing body of a local government shall jointly determine and agree upon:
(a)
The total amount of prepayments to be made; except that the total amount of prepayments shall not exceed twenty-five percent of the estimate of the operation's projected tax liability to the local government over a twenty-year period, commencing with the taxable year in which the valuation for assessment of the operation is estimated to exceed fifty million dollars;
(b)
The amounts and intervals of prepayments and credits for such prepayments; except that an annual prepayment credit shall not be allowed prior to the taxable year in which the operation begins functioning or the valuation for assessment of the operation exceeds fifty million dollars, whichever is earlier, nor shall it exceed twenty-five percent of the taxes due from the operation to that local government for the then current property tax year.
(2)
The owner of an operation, the governing body of the local government, the assessor, the treasurer, and the division of property taxation in the department of local affairs shall estimate when the operation's projected valuation for assessment will exceed fifty million dollars and the amount thereof for the ensuing twenty years, as well as the operation's projected liability for general property taxes for the applicable period.
(3)
The governing body of the local government shall adopt a resolution or ordinance which contains the total amount of taxes to be prepaid, the anticipated amounts and anticipated intervals of prepayments and credits for such prepayments, and the capital improvement or improvements upon which such prepaid taxes will be expended.
(4)
The credit allowed in any taxable year for prepayments made under this article to or for each local government or any fund or account within the fund thereof shall be treated as an abatement of the property taxes due to such local government for that year from said operation and shall not affect the determination of the valuation for assessment thereof. The credit shall be shown on the tax statement for that year as it applies to each local government, fund, or fund account to which applied.
L. 81: Entire article added, p. 1840, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1.5 - PREPAYMENT OF AD VALOREM TAXES (§§ 39-1.5-101 — 39-1.5-107) › Section 39-1.5-105 - Prepaid taxes subject to laws governing financial affairs

Moneys received pursuant to this article are subject to such laws relating to financial affairs, including budget, accounting, and auditing laws, as are or may be made applicable to the local government which receives such moneys.
L. 81: Entire article added, p. 1841, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1.5 - PREPAYMENT OF AD VALOREM TAXES (§§ 39-1.5-101 — 39-1.5-107) › Section 39-1.5-106 - Relationship between prepaid taxes and the limitation on local government levies

In determining the amount of revenue which a local government is allowed to levy under section
29-1-301
, C.R.S., prepayments made under this article shall not be deemed property tax revenue in the year of prepayment; however, tax liability against which a credit is to be allowed shall be deemed property tax revenue attributable to increased valuation for new construction or bond revenue in accordance with section
29-1-302
, C.R.S., in the year in which a credit is to be allowed.
L. 81: Entire article added, p. 1841, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1.5 - PREPAYMENT OF AD VALOREM TAXES (§§ 39-1.5-101 — 39-1.5-107) › Section 39-1.5-107 - Prepayment arrangement not a general obligation indebtedness

Any arrangement for prepayment of ad valorem taxes under this article shall not be construed to be a general obligation indebtedness.
L. 81: Entire article added, p. 1841, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-101 - Division created - property tax administrator

There is hereby created the division of property taxation in the department of local affairs, the head of which shall be the property tax administrator, which office is created by section 15 of article X of the state constitution. The administrator shall be appointed by a majority vote of the state board of equalization and shall serve for a term of five years and until a successor is appointed and qualified. The administrator may be removed from office for cause by a majority vote of the state board of equalization. The position of property tax administrator shall be exempt from the state personnel system.
L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-1. L. 84: Entire section amended, p. 992, § 1, effective February 17.
For the creation of the department of local affairs, see § 24-1-125.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-102 - Qualifications

The person appointed as property tax administrator shall possess knowledge of the subject of property taxation and of the laws of this state relating thereto and shall have demonstrated ability and experience in the field of property taxation. He shall devote his full time to the performance of his duties as administrator and shall hold no other office under the United States, the state, or any political subdivision thereof.
L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-2.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-103 - Exercise of power

The division of property taxation and the property tax administrator are
type 1
entities, as defined in section
24-1-105
, and exercise their powers and perform their duties and functions under the department of local affairs.
Amended by 2022 Ch. 469,§181, eff. 8/10/2022.
L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-3.
2022 Ch. 469, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the creation of the department of local affairs, see §24-1-125; for the "Administrative Organization Act of 1968", see article 1 of title 24.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-104 - Oath of office

Before entering upon the duties of his office, the property tax administrator shall take and subscribe to the constitutional oath of office, which oath or affirmation shall be filed in the office of the secretary of state.
L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-4.
For oath of office required of civil officers, see § 8 of article XII 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) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-105 - Seal

The division of property taxation shall have an official seal with the words "Property Tax Division - Department of Local Affairs" and such other appropriate design as the property tax administrator may determine engraved thereon, by which he shall authenticate proceedings conducted by him and of which the courts shall take judicial notice.
L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-106 - Employees - compensation

Pursuant to the provisions of section 13 of article XII of the state constitution, the property tax administrator may employ a secretary and such other clerical and professional personnel as may be required to perform his duties. Compensation of the property tax administrator and other employees and necessary expenses of the division of property taxation shall be paid from annual appropriations made to the division by the general assembly. Any costs of the property tax administrator in implementing the assessment and levy procedures required pursuant to section
39-5-132
shall be paid by the local taxing authorities pursuant to said section.
L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-6. L. 85: Entire section amended, p. 1226, § 4, effective 1/1/1986.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-107 - Office - hearings

(1)
The property tax administrator shall maintain his office in the city of Denver but may transact official business at any other place within the state. The office shall be open during established hours each day, Saturdays, Sundays, and legal holidays excepted.
(2)
Any hearings conducted by the administrator or the division shall be open to the public, and full and correct minutes thereof shall be kept, and such minutes shall be a public record open to public inspection.
L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-108 - Rules and regulations

The administrator shall adopt rules and regulations governing proceedings and hearings pursuant to the provisions of article
4
of title
24
, C.R.S., which rules and regulations shall be subject to legislative review pursuant to section
24-4-103(8)(d)
, C.R.S.
L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-8. L. 77: Entire section amended, p. 1733, § 8, effective June 20.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-109.5 - [Repealed]

L. 83: Entire section added, p. 2083, § 2, effective October 13. L. 2004: Entire section repealed, p. 206, § 29, effective August 4.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-110 - Annual school for assessors

To further improvement in appraisal and valuation procedures and methods and understanding and knowledge thereof, the division of property taxation shall conduct annual instruction and discussion sessions in the nature of a school for assessors, their employees, and employees of the division for periods not exceeding fifteen days in length. All costs of conducting such sessions shall be paid by the division, and the necessary travel and subsistence expenses of assessors and their employees while attending such sessions shall be paid by their respective counties. All assessors shall attend this annual school. Each assessor completing this school shall receive a certificate of achievement for his effort.
L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-10. L. 75: Entire section amended, p. 1457, § 1, effective June 20.
For the definition of "assessor", see § 39-1-102(2).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-111 - Complaints

The administrator shall examine all complaints filed with him wherein it is alleged that a class or subclass of taxable property in a county has not been appraised or valued as required by law or has been improperly or erroneously valued or that the property tax laws have in any manner been evaded or violated. Complaints shall be in writing and may be filed only by a taxing authority in a county or by any taxpayer. Complaints may be filed only with respect to property located in the county in which the taxing authority levies taxes or in which the taxpayer owns taxable property. If the administrator finds the complaint is justified, he may use his findings as the basis for petitioning the state board of equalization for an order of reappraisal pursuant to section
39-2-114
.
L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-11. L. 76: Entire section amended, p. 757, § 9, effective 1/1/1977. L. 83: Entire section amended, p. 1490, § 3, effective April 21.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-112 - Assessor to appear - when

The property tax administrator may require any assessor to appear before him at any meeting to ascertain whether he has complied with the law in appraising and valuing the taxable property located in his county.
L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-12.
For the valuation for assessment, see § 39-1-104.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-113 - Administrator may intervene

(1)
The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which:
(a)
An abatement or refund of property taxes is sought; or
(b)
A question bearing on a statewide assessment policy is raised.
L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-13. L. 76: Entire section R&RE, p. 757, § 10, effective 1/1/1977.
For abatement and refund of taxes, see §§ 39-1-113 and 39-10-114 .
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-114 - Reappraisal - when - procedures

(1)
Whenever the administrator petitions the state board of equalization for its order of reappraisal of any class or subclass of taxable property for the following taxable year, the administrator shall send a copy of such petition to the assessor of the county in which such class or subclass of taxable property is located. The petition of reappraisal shall include the reasons for such reappraisal, and the administrator has the duty to establish to the satisfaction of the state board of equalization the need for such reappraisal. The state board of equalization shall conduct a hearing on such petition, at which hearing the assessors shall attend and shall give such testimony and present such evidence as the state board of equalization may require.
(2)
At the hearing on the petition for reappraisal, the affected county assessor shall have the opportunity to appear, to produce testimony and evidence, and to cross-examine witnesses. The decision of the state board of equalization shall be delivered in writing no later than the close of business on November 15.
(3)
If such reappraisal is ordered by the state board of equalization, the property tax administrator shall direct the staff of the division of property taxation, working jointly with the assessor of such county, to reappraise such property, and the value so determined shall be the actual value of the taxable property in such county for the next taxable year. The results of the reappraisal shall be filed with the property tax administrator no later than the close of business on the last working day in May of the year in which the reappraised values shall be effective, and a copy thereof shall be filed with the assessor.
(4)
The affected assessor, board of county commissioners, town, city, school district, or special district, or any taxpayer resident therein, or any of them, may appeal the reappraised value to the state board of equalization by petition filed with the state board of equalization no later than the tenth day of June next following. Upon appeal, the assessor and any other petitioner shall have the right to appear, produce testimony and evidence, and cross-examine witnesses.
(5)
The state board of equalization may affirm, rescind, or modify the reappraised values appealed, and shall enter its written order thereof no later than the first day of July next following.
L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-14. L. 77: (1) R&RE, p. 1734, § 10, effective June 20. L. 81: (1) amended, p. 1398, § 10, effective January 1. L. 83: Entire section amended, p. 1490, § 4, effective April 21. L. 86: (2) amended, p. 1101, § 2, effective March 26. L. 89: (2) amended, p. 1452, § 6, effective June 7.
For the duties of the board of assessment appeals, see § 39-2-125; for the determination of actual value, see § 39-1-103.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-115 - Review of abstracts of assessment - recommendations

(1)
(a)
No later than August 25 of each year, each county assessor shall file with the property tax administrator two copies of an abstract of assessment of the county.
(b)
Repealed.
(2)
Upon receipt of the abstracts of assessment from the assessors of the several counties of the state, the administrator shall examine and review each such abstract. If he finds from the abstract of any county that any or all of the various classes or subclasses of real and personal property located in such county have not been valued for assessment by the use of all manuals, factors, formulas, and other directives required by law, the administrator shall determine the amount of increase or decrease in valuation for assessment of such class or subclass necessary to conform to such requirements and shall file a complaint with the state board of equalization specifying the amount recommended to be added to or deducted from the valuation for assessment of such class or subclass of property in such county for the following taxable year.
(3)
No later than October 15 of each year, the property tax administrator shall transmit the abstracts of assessment of the several counties to the state board of equalization together with his recommendations.
L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-15. L. 77: (2) R&RE, p. 1734, § 11, effective June 20. L. 83: (2) and (3) amended, p. 1491, § 5, effective April 21. L. 86: (3) amended, p. 1102, § 3, effective March 26. L. 89: (1) and (3) amended, p. 1453, § 7, effective June 7. L. 93: (1) amended, p. 1283, § 4, effective June 6. L. 94: (1)(b) amended, p. 1645, § 79, effective July 1. L. 96: (1)(b) repealed, p. 1199, § 3, effective June 1.