C.R.S. Section 39-1-110
Notice

  • formation of political subdivision
  • boundary change of special district

(1)

Intentionally left blank —Ed.

(a)

When any petition for the organization of a political subdivision is filed, the clerk of any court or board or any other officer with whom the petition has been filed shall immediately, in writing, notify the assessor and the board of county commissioners of each county in which the proposed political subdivision is to be located and the division of local government of the filing, and such notice shall specify the boundaries of the proposed political subdivision. No political subdivision shall levy a tax for the calendar year in which it has been organized unless, prior to July 1 of said year, the assessor and the board of county commissioners of each county within which such political subdivision is located have been notified of its organization and have received from its governing body the following:

(I)

Official notice that a tax will be levied for such year;

(II)

A legal description; and

(III)

A map of the political subdivision.

(b)

No levy for the calendar year in which a political subdivision has been organized shall be made by the board of county commissioners or certified to the assessor unless the political subdivision has complied with the provisions of paragraph (a) of this subsection (1).

(1.5)

No political subdivision that is a special district shall levy a tax against property included in the special district for the calendar year during which such property was included unless, prior to May 1 of said year or, if such property is included in the special district pursuant to section 32-1-401 (2), C.R.S., prior to July 1 of said year, the court order of inclusion has been filed with the county clerk and recorder of the county in which the inclusion took place in accordance with the provisions of section 32-1-105, C.R.S.

(1.8)

A political subdivision that is a special district shall not levy a tax against property excluded from the special district for the calendar year during which such exclusion becomes effective if, prior to May 1 of said year, the court order of exclusion has been filed with the county clerk and recorder of the county in which the exclusion took place in accordance with the provisions of section 32-1-105, C.R.S.

(2)

Whenever all or any portion of a political subdivision becomes part of another county by reason of any change in county boundaries, the governing body of such political subdivision shall, within thirty days after the effective date of such change, notify, in writing, the assessor and the board of county commissioners of the county, of which all or any portion of such political subdivision has become a part, of its intention to levy a tax for the year in which such change became effective.

(3)

The provisions of this section shall not apply to any school district, local college district, health service district created pursuant to section 32-1-1003, C.R.S., or health assurance district created pursuant to section 32-1-1003.5, C.R.S.

(4)

For purposes of this section, “special district” means a special district formed in accordance with the provisions of title 32, C.R.S.

Source: Section 39-1-110 — Notice - formation of political subdivision - boundary change of special district, 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

§ 39-1-110’s source at colorado​.gov