C.R.S. Section 39-1-111
Taxes levied by board of county commissioners

  • repeal

(1)

[Editor’s note:
This version of subsection (1) is effective until a ballot issue is referred to and approved by the registered electors in accordance with section 24-77-202, Colorado Revised Statutes. See the editor’s note following this section.]
No later than December 22 in each year, the board of county commissioners in each county of the state, or such other body in the city and county of Denver as shall be authorized by law to levy taxes, or the city council of the city and county of Broomfield, shall, either by an order to be entered in the record of its proceedings or by written approval, levy against the valuation for assessment of all taxable property located in the county on the assessment date, and in the various towns, cities, school districts, and special districts within such county, the requisite property taxes for all purposes required by law.

(1)

[Editor’s note:
This version of subsection (1) takes effect only if a ballot issue is referred to and approved by the registered electors in accordance with section 24-77-202, Colorado Revised Statutes. See the editor’s note following this section.]

(a)

No later than December 22 in each year, the board of county commissioners in each county of the state, or such other body in the city and county of Denver as shall be authorized by law to levy taxes, or the city council of the city and county of Broomfield, shall, either by an order to be entered in the record of its proceedings or by written approval, levy against the valuation for assessment of all taxable property located in the county on the assessment date, and in the various towns, cities, school districts, and special districts within such county, the requisite property taxes for all purposes required by law.

(b)

Intentionally left blank —Ed.

(I)

For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1)(a) of this section is postponed from December 22, 2023, to January 12, 2024.

(II)

This subsection (1)(b) is repealed, effective July 1, 2025.

(2)

As soon as such levies have been made, the board of county commissioners, or other body authorized by law to levy taxes, or either group’s authorized party shall forthwith certify all such levies to the assessor, upon forms prescribed by the administrator, and shall transmit a copy of such certification to the administrator, to the division of local government, and to the department of education.

(3)

If the board of county commissioners, or other body authorized by law to levy taxes, or either group’s authorized party fails to certify such levies to the assessor, it is the duty of the assessor, upon direction of the division of local government, to extend the levies of the previous year, subject to the limitations prescribed in section 29-1-301.

(4)

If the valuation for assessment for all or any part of any body authorized to levy taxes has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), C.R.S., the board of county commissioners shall make the same levy on the portion of valuation for assessment divided under subparagraph (II) as under subparagraph (I) of said section 31-25-107 (9)(a), C.R.S., for payment of taxes according to the provisions of said section, so long as said division remains in effect.

(5)

[Editor’s note:
This version of subsection (5) is effective until a ballot issue is referred to and approved by the registered electors in accordance with section 24-77-202, Colorado Revised Statutes. See the editor’s note following this section.]
If, after certification of the valuation for assessment pursuant to section 39-5-128 and notification of total actual value pursuant to section 39-5-121 (2)(b) but prior to December 10, changes in such valuation for assessment or total actual value are made by the assessor, the assessor shall send a single notification to the board of county commissioners or other body authorized by law to levy property taxes, to the division of local government, and to the department of education that includes all of such changes that have occurred during said specified period of time. Upon receipt of such notification, such board or body shall make adjustments in the tax levies to ensure compliance with section 29-1-301, C.R.S., if applicable, and may make adjustments in order that the same amount of revenue be raised. A copy of any adjustment to tax levies shall be transmitted to the administrator and assessor. Nothing in this subsection (5) shall be construed as conferring the authority to exceed statutorily imposed mill levy or revenue-raising limits.

(5)

[Editor’s note:
This version of subsection (5) takes effect only if a ballot issue is referred to and approved by the registered electors in accordance with section 24-77-202, Colorado Revised Statutes. See the editor’s note following this section.]

(a)

If, after certification of the valuation for assessment pursuant to section 39-5-128 and notification of total actual value pursuant to section 39-5-121 (2)(b) but prior to December 10, changes in such valuation for assessment or total actual value are made by the assessor, the assessor shall send a single notification to the board of county commissioners or other body authorized by law to levy property taxes, to the division of local government, and to the department of education that includes all of such changes that have occurred during said specified period of time. Upon receipt of such notification, such board or body shall make adjustments in the tax levies to ensure compliance with section 29-1-301, if applicable, and may make adjustments in order that the same amount of revenue be raised. A copy of any adjustment to tax levies shall be transmitted to the administrator and assessor. Nothing in this subsection (5) shall be construed as conferring the authority to exceed statutorily imposed mill levy or revenue-raising limits.

(b)

Intentionally left blank —Ed.

(I)

For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (5)(a) of this section is postponed from December 10, 2023, to December 29, 2023.

(II)

This subsection (5)(b) is repealed, effective July 1, 2025.

Source: Section 39-1-111 — Taxes levied by board of county commissioners - repeal, 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

§ 39-1-111’s source at colorado​.gov