2020 Colorado Revised Statutes
Title 39 - Taxation
Article 5. Valuation and Taxation
Section 39-5-128. Certification of valuation for assessment.

Universal Citation: CO Rev Stat § 39-5-128 (2020)

(1) No later than August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor's county the total valuation for assessment of all taxable property located within the territorial limits of each such town, city, school district, or special district and shall notify each such clerk, secretary, and board to officially certify the levy of such town, city, school district, or special district to the board of county commissioners no later than December 15. The assessor shall also certify to the secretary of each school district the actual value of the taxable property in the district.

  1. Repealed.

  2. If the valuation for assessment for all or part of any such political subdivision hasbeen divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), C.R.S., any certification under this section shall be based upon that portion of the valuation for assessment under subparagraph (I) of said section 31-25-107 (9)(a), C.R.S., so long as such division remains in effect.

Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-28. L. 67: p. 950, § 19. L. 75:

(3) added, p. 1278, § 6, effective July 16. L. 76: (1) amended, p. 687, § 5, effective July 1. L. 86: (1) amended, p. 1030, § 15, effective January 1, 1987. L. 87: (1) amended and (2) repealed, p. 1411, §§ 14, 15, effective April 22. L. 88: (1) amended, p. 1288, § 20, effective May 23. L. 89:

(1) amended, p. 1457, § 12, effective June 7. L. 93: (1) amended, p. 1689, § 6, effective June 6. L. 94: (1) amended, p. 807, § 10, effective April 27. L. 96: (1) amended, p.115, § 2, effective March 25.

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