Article
5
Valuation and Taxation
Sections
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
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