C.R.S. Section 39-5-128
Certification of valuation for assessment

  • 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 August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor’s county the total valuation for assessment of all taxable property located within the territorial limits of each such town, city, school district, or special district and shall notify each such clerk, secretary, and board to officially certify the levy of such town, city, school district, or special district to the board of county commissioners no later than December 15. The assessor shall also certify to the secretary of each school district the actual value of the taxable property in the district.

(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 August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor’s county the total valuation for assessment of all taxable property located within the territorial limits of each such town, city, school district, or special district and shall notify each such clerk, secretary, and board to officially certify the levy of such town, city, school district, or special district to the board of county commissioners no later than December 15. The assessor shall also certify to the secretary of each school district the actual value of the taxable property in the district.

(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 for officially certifying a levy is postponed from December 15, 2023, to January 5, 2024.

(II)

This subsection (1)(b) is repealed, effective July 1, 2025.

(1.5)

Along with the certification required by subsection (1) of this section, the assessor shall also provide:

(a)

The aggregate value of exempt business personal property specified in section 39-3-119.5 (3)(a)(I) for the property tax year commencing on January 1, 2021, within the territorial limits of each town, city, school district, or special district; and

(b)

The amount calculated under section 39-3-119.5 (3)(c)(I) for the estimate of the aggregate value of exempt business personal property for each property tax year beginning with the property tax year commencing on January 1, 2022, within the territorial limits of each town, city, school district, or special district.

(2)

Repealed.

(3)

If the valuation for assessment for all or part of any such political subdivision has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), C.R.S., any certification under this section shall be based upon that portion of the valuation for assessment under subparagraph (I) of said section 31-25-107 (9)(a), C.R.S., so long as such division remains in effect.

Source: Section 39-5-128 — Certification of valuation for assessment - repeal, 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

§ 39-5-128’s source at colorado​.gov