C.R.S. Section 30-11-406.5
Procedure for levying property tax

  • public disclosure
  • county assessor’s duties

(1)

No later than August 25 of each year, each county assessor shall certify to each authority within the assessor’s county the total valuation for assessment of all taxable property located within the territorial limits of the authority and the mill levy that when applied to such valuation for assessment, exclusive of the increased valuation for assessment attributable to annexation or inclusion of additional land, the improvements thereon, and personal property connected therewith within the authority for the preceding year, or attributable to new construction and personal property connected therewith within the authority for the preceding year, or attributable to increased volume of production for the preceding year by a producing mine if said mine is wholly or partially within the authority and if such increase in volume of production causes an increase in the level of services provided by the authority, or attributable to previously legally exempt federal property that becomes taxable if such property causes an increase in the level of services provided by the authority, will raise the same property tax revenue as was raised the previous year.

(2)

Any authority which proposes to impose a mill levy in excess of the mill levy for the previous year shall submit such proposal at an election in accordance with section 20 of article X of the state constitution and title 1, C.R.S.

(3)

to (6)(Deleted by amendment, L. 94, p. 1188, § 84, effective July 1, 1994.)

Source: Section 30-11-406.5 — Procedure for levying property tax - public disclosure - county assessor’s duties, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-30.­pdf (accessed Oct. 20, 2023).

30‑11‑101
Powers of counties 30‑11‑102
Property of county 30‑11‑103
Commissioners to exercise powers of county 30‑11‑103.5
County petitions and referred measures 30‑11‑104
County buildings - acquisition of land or buildings by eminent domain authorized 30‑11‑104.1
Financed purchase of an asset or certificate of participation agreements 30‑11‑104.2
Tax exemption 30‑11‑105
Title of suits by or against county 30‑11‑105.1
Standing - contesting constitutionality of a statute 30‑11‑106
Process served on clerk - clerk to notify board 30‑11‑107
Powers of the board 30‑11‑107.3
Incentives for installation of renewable energy fixtures - definitions 30‑11‑107.5
Lodging tax 30‑11‑107.7
County rental tax on the rental of personal property - procedures - apportionment 30‑11‑107.9
County tax for public safety improvements - definitions 30‑11‑108
Assent of electors required - when 30‑11‑109.5
Purchases of recycled paper and recycled products 30‑11‑110
State suppliers preferred 30‑11‑113
Commissioners to furnish blank assessment rolls 30‑11‑114
New precincts - change boundaries - reduce number 30‑11‑115
Board may appropriate for expositions 30‑11‑116
Appropriations for advertising or marketing 30‑11‑117
Commissioners to fill vacancies in county offices 30‑11‑118
County attorney - county collector 30‑11‑119
New bond for officers, when 30‑11‑120
Failure to file bond - office vacant 30‑11‑121
General accounting records 30‑11‑122
Conservation trust fund authorized 30‑11‑123
New business facilities - expansion of existing business facilities - incentives - limitations - authority to exceed revenue-raising limitations - legislative declaration - definitions 30‑11‑124
Fire planning authority 30‑11‑125
Licensing program for building contractors - contents of program - requirements - exceptions - definitions 30‑11‑126
Workforce development - incentives - limitations - authority to exceed revenue-raising limitations - legislative declaration - definitions 30‑11‑127
Pioneer trail - designation - signs 30‑11‑128
Mobile home parks - definition 30‑11‑129
Third-party food delivery service fee restrictions - definitions 30‑11‑130
Equipping wind-powered energy generation facilities with light mitigating technology - enforcement - definitions 30‑11‑131
Regulation of pesticide use - definitions 30‑11‑201
Merger not to affect pending actions 30‑11‑203
Records concerning charter amendment 30‑11‑204
Channel of Platte river - improvement 30‑11‑205
City to control channel 30‑11‑206
Improvement of channel beyond city limits 30‑11‑207
Obstructions or pollutions 30‑11‑301
Definitions 30‑11‑302
Oil, gas, and mineral rights - reservation of - sale 30‑11‑303
Oil and gas rights - leases - royalties 30‑11‑304
Agreements to pool lands for production purposes 30‑11‑305
Prior agreements validated 30‑11‑306
Legislative declaration concerning landfill gas 30‑11‑307
County authority relating to landfill gas 30‑11‑401
Short title 30‑11‑402
Legislative declaration 30‑11‑403
Definitions 30‑11‑404
Organization of authority 30‑11‑405
Election 30‑11‑406
Powers of law enforcement authority 30‑11‑406.5
Procedure for levying property tax - public disclosure - county assessor’s duties 30‑11‑407
Short-term loans for new authorities 30‑11‑408
Detachment - dissolution 30‑11‑409
Payments to sheriff 30‑11‑410
Power to contract for provision of law enforcement services 30‑11‑411
Inclusion of land 30‑11‑501
County home rule charters 30‑11‑502
Charter commission 30‑11‑503
Election on formation of charter convention and designation of members 30‑11‑504
Development of proposed charter 30‑11‑505
Referendum election on charter - adoption or rejection 30‑11‑506
Procedure to amend or repeal charter 30‑11‑507
Filings - effect of 30‑11‑508
Initiative, referendum, and recall 30‑11‑509
Time limit on submission of similar proposals 30‑11‑510
Publication requirements 30‑11‑511
Board of county commissioners - home rule counties 30‑11‑512
Finality 30‑11‑513
Officers 30‑11‑601
Short title 30‑11‑602
Legislative declaration 30‑11‑603
Definitions 30‑11‑604
Scope of part 6 30‑11‑605
Powers and duties of governing bodies, planning commissions, and boards of adjustment
Green check means up to date. Up to date

Current through Fall 2024

§ 30-11-406.5’s source at colorado​.gov