C.R.S. Section 39-5-107
Personal property schedule

(1)

All taxable personal property shall be listed on a form of schedule approved by the administrator and prepared and furnished by the assessor. Such schedule shall be so designed as to show the owner’s name, address, social security number or federal employer identification number, and the location and general description of the owner’s taxable personal property, divided into the various subclasses, and shall provide sufficient space for the furnishing of such information, derived from the books of account, records, or Colorado income tax returns of the owner of such property, as may be required by the assessor to determine the actual value of such property.

(2)

There shall be subjoined to such schedule the following declaration:
"I declare, under the penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in .... county, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the assessor as to its age, quality, quantity, or value.
........................ Owner
........................ Date
....................... Agent"

Source: Section 39-5-107 — Personal property schedule, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑5‑101
Duties of assessor 39‑5‑102
When schedules required - nonresident owners listed 39‑5‑103
Property described 39‑5‑103.5
Maps of parcels of land in the county 39‑5‑104
Valuation of property 39‑5‑104.5
Valuation of personal property 39‑5‑104.7
Valuation of real and personal property that produces alternating current electricity from a renewable energy source 39‑5‑105
Improvements - water rights - valuation 39‑5‑106
Purchase of state land 39‑5‑107
Personal property schedule 39‑5‑108
Schedule sent to taxpayer - return 39‑5‑108.5
Furnished residential real property rental advertisements - information to be provided to the assessor - legislative declaration 39‑5‑110
Property brought into state after assessment date - removal before next assessment date 39‑5‑113
Movable equipment - apportionment of value 39‑5‑113.3
Oil and gas drilling rigs - apportionment of value 39‑5‑113.5
Works of art - apportionment of value 39‑5‑114
Unclassified property shown on schedule 39‑5‑115
Taxpayer to furnish information - affidavit on mineral leases 39‑5‑116
Failure to file schedule - failure to fully and completely disclose 39‑5‑117
Property improvements destroyed after assessment date 39‑5‑118
Failure to receive schedule - validity of valuation 39‑5‑119
Refusal to answer - court order 39‑5‑120
Tax schedules endorsed and filed - availability for inspection 39‑5‑121
Notice of valuation - legislative declaration - definition - repeal 39‑5‑121.5
Valuation - inspection of data by taxpayers 39‑5‑122
Taxpayer’s remedies to correct errors 39‑5‑122.7
Alternate protest and appeal procedure for specified counties 39‑5‑123
Abstract of assessment or amended abstract of assessment 39‑5‑124
Property tax administrator to examine abstract 39‑5‑125
Omission - correction of errors 39‑5‑126
Wrongful return by assessor 39‑5‑127
Correction of assessments 39‑5‑128
Certification of valuation for assessment - repeal 39‑5‑129
Delivery of tax warrant - public inspection 39‑5‑130
Informality not to invalidate 39‑5‑132
Assessment and taxation of new construction 39‑5‑133
2011 modification of statutory definition of “agricultural land” - TABOR election - adjustment of district mill levy 39‑5‑134
Controlled environment agricultural facility - valuation - affidavit - definition - repeal 39‑5‑201
Legislative declaration 39‑5‑202
Taxation of mobile homes - effective date 39‑5‑203
Mobile homes - determination of value 39‑5‑204
Notification concerning mobile homes in a county for part of a year 39‑5‑205
Relocation of a mobile home - collection of taxes
Green check means up to date. Up to date

Current through Fall 2024

§ 39-5-107’s source at colorado​.gov