C.R.S. Section 39-5-123
Abstract of assessment or amended abstract of assessment


(1)

Intentionally left blank —Ed.

(a)

Upon conclusion of hearings by the county board of equalization, as provided in article 8 of this title, the assessor shall complete the assessment roll of all taxable property within the assessor’s county, and, no later than August 25 in each year or no later than November 21 in each year in any county that has made an election pursuant to section 39-5-122.7, the assessor shall prepare therefrom three copies of the abstract of assessment and in person, and not by deputy, shall subscribe his or her name, under oath, to the following statement, which shall be a part of such abstract:
I, .............., the assessor of .............. county, Colorado, do solemnly swear that in the assessment roll of such county I have listed and valued all taxable property located therein and that such property has been assessed for the current year in the manner prescribed by law and that the foregoing abstract of assessment is a true and correct compilation of each schedule.
...................

(b)

Upon completion by the assessor of the abstract of assessment, the chairman of the board of county commissioners shall examine such abstract and shall sign the following statement, which shall be a part of such abstract:
I, ................, chairman of the ............. county board of county commissioners, certify that the county board of equalization has concluded its hearings, pursuant to the provisions of article 8 of this title, that I have examined the abstract of assessment, and that all valuation changes ordered by the county board of equalization have been incorporated therein.
...................

(2)

The assessor shall file two copies of the abstract of assessment with the administrator, and, appended thereto, the assessor shall also file the aggregate valuation for assessment of all taxable property in the county, each municipality, and each school district within the county, by classes and subclasses, on a form prescribed by the administrator.

(3)

Along with the abstract of assessment, the assessor shall file with the property tax administrator information relating to the valuation for assessment for residential real property, including new construction, increased volume of mineral and oil and gas production, and any other data determined by the administrator as necessary to determine the valuation for assessment for such property.

Source: Section 39-5-123 — Abstract of assessment or amended abstract of assessment, 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

§ 39-5-123’s source at colorado​.gov