2020 Colorado Revised Statutes
Title 39 - Taxation
Article 5. Valuation and Taxation

Editor's note: This part 1 was repealed and reenacted in 1964. For historical information concerning the repeal and reenactment, see the editor's note before the article 1 heading.

• Section 39-5-101. Duties of assessor.
• Section 39-5-102. When schedules required - nonresident owners listed.
• Section 39-5-103. Property described.
• Section 39-5-103.5. Maps of parcels of land in the county.
• Section 39-5-104. Valuation of property.
• Section 39-5-104.5. Valuation of personal property.
• Section 39-5-104.7. Valuation of real and personal property that produces alternating current electricity from a renewable energy source.
• Section 39-5-105. Improvements - water rights - valuation.
• Section 39-5-106. Purchase of state land.
• Section 39-5-107. Personal property schedule.
• Section 39-5-108. Schedule sent to taxpayer - return.
• Section 39-5-108.5. Furnished residential real property rental advertisements - information to be provided to the assessor - legislative declaration.
• Section 39-5-109. Inventory schedules - valuation. (Repealed)
• Section 39-5-110. Property brought into state after assessment date - removal before next assessment date.
• Section 39-5-111. Livestock, agricultural products - not valued, when. (Repealed)
• Section 39-5-112. Livestock - apportionment of value. (Repealed)
• Section 39-5-113. Movable equipment - apportionment of value.
• Section 39-5-113.3. Oil and gas drilling rigs - apportionment of value.
• Section 39-5-114. Unclassified property shown on schedule.
• Section 39-5-115. Taxpayer to furnish information - affidavit on mineral leases.
• Section 39-5-116. Failure to file schedule - failure to fully and completely disclose.
• Section 39-5-117. Property improvements destroyed after assessment date.
• Section 39-5-118. Failure to receive schedule - validity of valuation.
• Section 39-5-119. Refusal to answer - court order.
• Section 39-5-120. Tax schedules endorsed and filed - availability for inspection.
• Section 39-5-121. Notice of valuation - legislative declaration.
• Section 39-5-121.5. Valuation - inspection of data by taxpayers.
• Section 39-5-122. Taxpayer's remedies to correct errors.
• Section 39-5-122.1. Appeal from illegal increase in valuation of property resulting from order of state board. (Repealed)
• Section 39-5-122.5. Taxpayer's remedies - property tax credit for incorrect valuations used for property tax levied in 1987 for collection in 1988. (Repealed)
• Section 39-5-122.7. Alternate protest and appeal procedure for specified counties.
• Section 39-5-122.8. Pilot alternate protest procedure - city and county of Denver - repeal. (Repealed)
• Section 39-5-123. Abstract of assessment or amended abstract of assessment.
• Section 39-5-124. Property tax administrator to examine abstract.
• Section 39-5-125. Omission - correction of errors.
• Section 39-5-126. Wrongful return by assessor.
• Section 39-5-127. Correction of assessments.
• Section 39-5-128. Certification of valuation for assessment.
• Section 39-5-129. Delivery of tax warrant - public inspection.
• Section 39-5-130. Informality not to invalidate.
• Section 39-5-131. Certification and valuation of pollution control property. (Repealed)
• Section 39-5-132. Assessment and taxation of new construction.
• Section 39-5-133. 2011 modification of statutory definition of "agricultural land" - TABOR election - adjustment of district mill levy.

Editor's note: This part 2 was repealed in 1975 and was subsequently recreated and reenacted in 1977, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this part 2 prior to 1975, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume.

• Section 39-5-201. Legislative declaration.
• Section 39-5-202. Taxation of mobile homes - effective date.
• Section 39-5-203. Mobile homes - determination of value.
• Section 39-5-204. Notification concerning mobile homes in a county for part of a year.
• Section 39-5-205. Relocation of a mobile home - collection of taxes.
• Section 39-5-206. Payments to counties, cities, towns, and special districts in lieu of taxes for calendar year 1978. (Repealed)