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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 1. General Provisions
Cross references: For the constitutional provisions establishing the maximum rate of taxation on property, see § 11 of article X of the state constitution; for the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution.
- Section 39-1-101. Legislative declaration.
- Section 39-1-101.5. Legislative declaration - taxpayer rights.
- Section 39-1-102. Definitions.
- Section 39-1-103. Actual value determined - when.
- Section 39-1-103.5. Restrictions on information.
- Section 39-1-103.8. Valuation for assessment - future increases. [Editor's note: This section is effective on the date of the governor's proclamation or January 1, 2021, whichever is later, if the ballot measure is approved. See the editor's note following this section.]
- Section 39-1-104. Valuation for assessment - definitions.
- Section 39-1-104.1. Implementation costs - annual revaluation. (Repealed)
- Section 39-1-104.2. Adjustment of residential rate - legislative declaration - definitions.
- Section 39-1-104.5. Severed mineral interest - placement on tax roll.
- Section 39-1-105. Assessment date.
- Section 39-1-105.5. Reappraisal ordered based on valuation for assessment study - state school finance payments.
- Section 39-1-106. Partial interests not subject to separate tax.
- Section 39-1-107. Tax liens.
- Section 39-1-108. Payment of taxes - grantor and grantee.
- Section 39-1-109. Taxes paid by mortgagee - effect.
- Section 39-1-110. Notice - formation of political subdivision - boundary change of special district.
- Section 39-1-111. Taxes levied by board of county commissioners.
- Section 39-1-111.5. Temporary property tax credits and temporary mill levy rate reductions.
- Section 39-1-112. Taxes available - when.
- Section 39-1-113. Abatement and refund of taxes.
- Section 39-1-114. Who may administer oath.
- Section 39-1-115. Records prima facie evidence.
- Section 39-1-116. Penalty for divulging confidential information.
- Section 39-1-117. Prior actions not affected.
- Section 39-1-118. Repeal of law levying state property tax - disposition of funds.
- Section 39-1-119. Funds held for payment of taxes - refund - reduction and increase of amounts - penalty.
- Section 39-1-119.5. Funds collected by lessors of personal property for payments of taxes refund - damages.
- Section 39-1-120. Filing - when deemed to have been made.
- Section 39-1-121. Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions.
- Section 39-1-122. Interim task force to study property tax assessment - classification - land used for agricultural and other purposes - 2010 interim - legislative declaration - repeal. (Repealed)
- Section 39-1-123. Property tax reimbursement - property destroyed by natural cause.
- Section 39-1-124. Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered.
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