Article

Gen. Provisions

C.R.S. § 39-1-101— Legislative declaration
C.R.S. § 39-1-101.5— Legislative declaration
C.R.S. § 39-1-102— Definitions
C.R.S. § 39-1-103— Actual value determined
C.R.S. § 39-1-103.5— Restrictions on information
C.R.S. § 39-1-104— Valuation for assessment
C.R.S. § 39-1-104.2— Residential real property
C.R.S. § 39-1-104.3— Partial real property tax reductions
C.R.S. § 39-1-104.4— Adjustment of residential rate
C.R.S. § 39-1-104.5— Severed mineral interest
C.R.S. § 39-1-104.6— Primary residence real property
C.R.S. § 39-1-104.7— Qualified-senior primary residence real property
C.R.S. § 39-1-105— Assessment date
C.R.S. § 39-1-105.5— Reappraisal ordered based on valuation for assessment study
C.R.S. § 39-1-106— Partial interests not subject to separate tax
C.R.S. § 39-1-107— Tax liens
C.R.S. § 39-1-108— Payment of taxes
C.R.S. § 39-1-109— Taxes paid by mortgagee
C.R.S. § 39-1-110— Notice
C.R.S. § 39-1-111— Taxes levied by board of county commissioners
C.R.S. § 39-1-111.5— Temporary property tax credits and temporary mill levy rate reductions
C.R.S. § 39-1-112— Taxes available
C.R.S. § 39-1-113— Abatement and refund of taxes
C.R.S. § 39-1-114— Who may administer oath
C.R.S. § 39-1-115— Records prima facie evidence
C.R.S. § 39-1-116— Penalty for divulging confidential information
C.R.S. § 39-1-117— Prior actions not affected
C.R.S. § 39-1-118— Repeal of law levying state property tax
C.R.S. § 39-1-119— Funds held for payment of taxes
C.R.S. § 39-1-119.5— Funds collected by lessors of personal property for payments of taxes
C.R.S. § 39-1-120— Filing
C.R.S. § 39-1-121— Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment
C.R.S. § 39-1-123— Property tax reimbursement
C.R.S. § 39-1-124— Mailing required to be sent by county assessor or treasurer