Article
Valuation & Taxation
- C.R.S. § 39-5-101— Duties of assessor
- C.R.S. § 39-5-102— When schedules required
- C.R.S. § 39-5-103— Property described
- C.R.S. § 39-5-103.5— Maps of parcels of land in the county
- C.R.S. § 39-5-104— Valuation of property
- C.R.S. § 39-5-104.5— Valuation of personal property
- C.R.S. § 39-5-104.7— Valuation of real and personal property that produces alternating current electricity from a renewable energy source
- C.R.S. § 39-5-105— Improvements
- C.R.S. § 39-5-106— Purchase of state land
- C.R.S. § 39-5-107— Personal property schedule
- C.R.S. § 39-5-108— Schedule sent to taxpayer
- C.R.S. § 39-5-108.5— Furnished residential real property rental advertisements
- C.R.S. § 39-5-110— Property brought into state after assessment date
- C.R.S. § 39-5-113— Movable equipment
- C.R.S. § 39-5-113.3— Oil and gas drilling rigs
- C.R.S. § 39-5-113.5— Works of art
- C.R.S. § 39-5-114— Unclassified property shown on schedule
- C.R.S. § 39-5-115— Taxpayer to furnish information
- C.R.S. § 39-5-116— Failure to file schedule
- C.R.S. § 39-5-117— Property improvements destroyed after assessment date
- C.R.S. § 39-5-118— Failure to receive schedule
- C.R.S. § 39-5-119— Refusal to answer
- C.R.S. § 39-5-120— Tax schedules endorsed and filed
- C.R.S. § 39-5-121— Notice of valuation
- C.R.S. § 39-5-121.5— Valuation
- C.R.S. § 39-5-122— Taxpayer’s remedies to correct errors
- C.R.S. § 39-5-122.7— Alternate protest and appeal procedure for specified counties
- C.R.S. § 39-5-123— Abstract of assessment or amended abstract of assessment
- C.R.S. § 39-5-124— Property tax administrator to examine abstract
- C.R.S. § 39-5-125— Omission
- C.R.S. § 39-5-126— Wrongful return by assessor
- C.R.S. § 39-5-127— Correction of assessments
- C.R.S. § 39-5-128— Certification of valuation for assessment
- C.R.S. § 39-5-129— Delivery of tax warrant
- C.R.S. § 39-5-130— Informality not to invalidate
- C.R.S. § 39-5-132— Assessment and taxation of new construction
- C.R.S. § 39-5-133— 2011 modification of statutory definition of "agricultural land"
- C.R.S. § 39-5-134— Controlled environment agricultural facility
- C.R.S. § 39-5-201— Legislative declaration
- C.R.S. § 39-5-202— Taxation of mobile homes
- C.R.S. § 39-5-203— Mobile homes
- C.R.S. § 39-5-204— Notification concerning mobile homes in a county for part of a year
- C.R.S. § 39-5-205— Relocation of a mobile home