C.R.S. Section 39-1-101.5
Legislative declaration

  • taxpayer rights
The general assembly hereby finds and declares that section 3 of article X of the state constitution was approved in 1982 by the voters of Colorado in order to ensure the fair and uniform valuation for assessment of real and personal property located in Colorado; that, since the adoption of said constitutional amendment, the property tax system in Colorado has developed into an impersonal system which is more concerned with the mechanisms to levy and collect such property tax than with the fair and courteous treatment of the owners of real and personal property who pay such tax; that the purpose of the property tax system is to raise revenues to be used for purposes which benefit the citizens of Colorado, including such property owners; that property owners accept their civic responsibility to pay their fair share of taxes to be used for such purposes; that all levels of government involved in the property tax system should recognize that they exist to serve their citizens; and that the owners of real and personal property should be accorded the respect and courtesy which they deserve and should be provided such services which are necessary to assist them in complying with the property tax laws of this state.

Source: Section 39-1-101.5 — Legislative declaration - taxpayer rights, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑1‑101
Legislative declaration 39‑1‑101.5
Legislative declaration - taxpayer rights 39‑1‑102
Definitions 39‑1‑103
Actual value determined - when - legislative declaration 39‑1‑103.5
Restrictions on information 39‑1‑104
Valuation for assessment - definitions 39‑1‑104.2
Residential real property - valuation for assessment - legislative declaration - definitions 39‑1‑104.3
Partial real property tax reductions - residential property - definitions - repeal 39‑1‑104.4
Adjustment of residential rate 39‑1‑104.5
Severed mineral interest - placement on tax roll 39‑1‑104.6
Primary residence real property 39‑1‑104.7
Qualified-senior primary residence real property - definitions 39‑1‑105
Assessment date 39‑1‑105.5
Reappraisal ordered based on valuation for assessment study - state school finance payments 39‑1‑106
Partial interests not subject to separate tax 39‑1‑107
Tax liens 39‑1‑108
Payment of taxes - grantor and grantee 39‑1‑109
Taxes paid by mortgagee - effect 39‑1‑110
Notice - formation of political subdivision - boundary change of special district 39‑1‑111
Taxes levied by board of county commissioners - repeal 39‑1‑111.5
Temporary property tax credits and temporary mill levy rate reductions 39‑1‑112
Taxes available - when 39‑1‑113
Abatement and refund of taxes 39‑1‑114
Who may administer oath 39‑1‑115
Records prima facie evidence 39‑1‑116
Penalty for divulging confidential information 39‑1‑117
Prior actions not affected 39‑1‑118
Repeal of law levying state property tax - disposition of funds 39‑1‑119
Funds held for payment of taxes - refund - reduction and increase of amounts - penalty 39‑1‑119.5
Funds collected by lessors of personal property for payments of taxes - refund - damages 39‑1‑120
Filing - when deemed to have been made 39‑1‑121
Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions 39‑1‑123
Property tax reimbursement - property destroyed by natural cause 39‑1‑124
Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered
Green check means up to date. Up to date

Current through Fall 2024

§ 39-1-101.5’s source at colorado​.gov