Colorado Code — 39
Browse 1,140 sections in division 39 of the Colorado code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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.
- § 39-1-103.8. Valuation for assessment - future increases. (Repealed)
- § 39-1-104. Valuation for assessment - definitions.
- § 39-1-104.1. Implementation costs - annual revaluation. (Repealed)
- § 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. (Repealed)
- § 39-1-104.4. Adjustment of residential rate. (Repealed)
- § 39-1-104.5. Severed mineral interest - placement on tax roll.
- § 39-1-104.6. Qualified-senior primary residence real property - valuation for assessment - reimbursement to local governments for reduced valuation - temporary mechanism for refunding excess state revenues - legislative declaration - definitions.
- § 39-1-104.7. Total program balancing adjustment of residential rate - definitions. (Repealed)
- § 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.
- § 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.
- § 39-1-122. Interim task force to study property tax assessment - classification - land used for agricultural and other purposes - 2010 interim - legislative declaration - repeal. (Repealed)
- § 39-1-123. Property tax reimbursement - property destroyed by natural cause - repeal. (Repealed)
- § 39-1-124. Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered.
- § 39-1-125. Tax and levy rate information publicly available.
- § 39-1.5-101. Legislative declaration.
- § 39-1.5-102. Definitions.
- § 39-1.5-103. Authorization of prepayment of taxes for capital improvements to local governments - no effect on obligation to pay taxes to other local governments.
- § 39-1.5-104. Prepayment - amounts - credits - limitations.
- § 39-1.5-105. Prepaid taxes subject to laws governing financial affairs.
- § 39-1.5-106. Relationship between prepaid taxes and the limitation on local government levies.
- § 39-1.5-107. Prepayment arrangement not a general obligation indebtedness.
- § 39-2-101. Division created - property tax administrator.
- § 39-2-102. Qualifications.
- § 39-2-103. Exercise of power.
- § 39-2-104. Oath of office.
- § 39-2-105. Seal.
- § 39-2-106. Employees - compensation.
- § 39-2-107. Office - hearings.
- § 39-2-108. Rules and regulations.
- § 39-2-109. Duties, powers, and authority.
- § 39-2-109.5. Computers for property assessment - state assistance. (Repealed)
- § 39-2-110. Annual school for assessors.
- § 39-2-111. Complaints.
- § 39-2-112. Assessor to appear - when.
- § 39-2-113. Administrator may intervene.
- § 39-2-114. Reappraisal - when - procedures.
- § 39-2-115. Review of abstracts of assessment - recommendations.
- § 39-2-116. Approval of tax abatement or refund.
- § 39-2-117. Applications for exemption - review - annual reports - procedures - rules - definition.
- § 39-2-118. Recommendations to governor.
- § 39-2-119. Annual report.
- § 39-2-120. Powers of property tax administrator.
- § 39-2-121. Enforcement of orders.
- § 39-2-122. Notice prior to injunction.
- § 39-2-123. Board of assessment appeals created - members - compensation.
- § 39-2-124. Executive director to furnish employees and clerical assistance.
- § 39-2-125. Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund.
- § 39-2-126. Delaying effect of decision - when.
- § 39-2-127. Board of assessment appeals meetings - proceedings - representation before board.
- § 39-2-128. Board of assessment appeals may issue orders.
- § 39-2-129. Advisory committee to the property tax administrator created.
- § 39-2-130. Membership of the advisory committee - terms - compensation - meetings.
- § 39-2-131. Function of the committee - notice of proposed changes - property tax materials - definition.
- § 39-3-101. Legislative declaration - presumption of charitable purpose.
- § 39-3-102. Household furnishings - exemption.
- § 39-3-103. Personal effects - exemption.
- § 39-3-104. Ditches, canals, and flumes - exemption.
- § 39-3-105. Public libraries - governments - school districts - exemption.
- § 39-3-106. Property - religious purposes - exemption - legislative declaration.
- § 39-3-106.5. Tax-exempt property - incidental use - exemption - limitations.
- § 39-3-107. Property - not-for-profit schools - exemption.
- § 39-3-108. Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations.
- § 39-3-108.5. Property - community corrections facility - exemption.
- § 39-3-109. Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations.
- § 39-3-110. Property - integral part of child care center - charitable purposes - exemption - limitations.
- § 39-3-111. Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations.
- § 39-3-111.5. Property - health-care services - charitable purposes - exemption - limitations.
- § 39-3-112. Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions.
- § 39-3-112.5. Residential property - homeless - charitable purposes - exempt - limitations.
- § 39-3-113. Residential property - while being constructed - charitable purposes - exemption - limitations.
- § 39-3-113.5. Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions.
- § 39-3-114. Burden - claim for charitable exemption.
- § 39-3-114.5. Charitable exemption - owner claiming federal tax credit - fee in lieu of school district tax. (Repealed)
- § 39-3-115. Statutes not applicable.
- § 39-3-116. Combination use of property - charitable, religious, and educational purposes - exemption - limitations.
- § 39-3-117. Cemeteries - not-for-profit - exemption.
- § 39-3-118. Intangible personal property - exemption.
- § 39-3-118.5. Business personal property - exemption - exemption authority for local governments.
- § 39-3-118.7. Community solar garden - partial business personal property tax exemption - definitions.
- § 39-3-119. Inventories - materials and supplies - held for consumption or primarily for sale - exemption.
- § 39-3-119.5. Personal property - exemption - reimbursement to local governments - legislative declaration - definitions.
- § 39-3-120. Livestock - exemption.
- § 39-3-121. Agricultural and livestock products - exemption.
- § 39-3-122. Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition.
- § 39-3-123. Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions.
- § 39-3-124. Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption - definitions.
- § 39-3-125. Church property - used as residence - exemption - limitation. (Repealed)
- § 39-3-126. Horticultural improvements - exemption - limitation - exception.
- § 39-3-126.5. Mobile homes - low-value - exemption - legislative declaration - definition.
- § 39-3-127. County fair property - exemption - limitation.
- § 39-3-127.5. Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions.
- § 39-3-127.7. Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions.
- § 39-3-128. Exempt property listed and valued.
- § 39-3-129. Proportional valuation - exempt property.
- § 39-3-130. Change in tax status of property - effective date - tax liability.
- § 39-3-131. Entire property becomes tax-exempt.
- § 39-3-132. Portion of property becomes tax-exempt.
- § 39-3-133. Payment of property taxes extinguishes lien.
- § 39-3-134. Condemnation by tax-exempt agency - duties of treasurer.
- § 39-3-135. Taxation of exempt property - taxes not to become lien. (Repealed)
- § 39-3-136. Legislative declaration - taxation of exempt property - possessory interests. (Repealed)
- § 39-3-137. Organizations with tax-exempt status - forgiveness of taxes owed.
- § 39-3-138. EV supply equipment - exemption.
- § 39-3-139. Property tax relief for communication services deployment - legislative declaration - definitions.
- § 39-3-201. Legislative declaration.
- § 39-3-202. Definitions.
- § 39-3-203. Property tax exemption - qualifications.
- § 39-3-204. Notice of property tax exemption.
- § 39-3-205. Exemption applications - penalty for providing false information - confidentiality.
- § 39-3-206. Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies.
- § 39-3-207. Reporting of exemptions - reimbursement to local governmental entities.
- § 39-3-208. Auditing of property tax exemption program.
- § 39-3-209. State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration.
- § 39-3-210. Reporting of property tax revenue reductions - reimbursement of local governmental entities - definitions - local government backfill cash fund - creation - repeal. (Repealed)
- § 39-3-211. Reporting of assessed value reductions - reimbursement of local governmental entities - local governmental entity backfill cash fund - creation - legislative declaration - definitions - repeal.
- § 39-3.5-101. Definitions.
- § 39-3.5-102. Deferral of tax on homestead - qualifications - filing of claim.
- § 39-3.5-103. Property entitled to deferral.
- § 39-3.5-103.5. State treasurer - program administration - rules. (Repealed)
- § 39-3.5-104. Claim form - contents.
- § 39-3.5-105. Listing of tax-deferred property - tax as lien - interest accrual.
- § 39-3.5-105.5. Loan of state money to taxpayers.
- § 39-3.5-105.7. Prior deferrals to be treated as loans.
- § 39-3.5-106. State treasurer to pay county treasurer an amount equivalent to deferred taxes.
- § 39-3.5-107. Repayment of loans - release of liens - disposition of payments.
- § 39-3.5-108. Notice to taxpayer regarding duty to claim deferral annually.
- § 39-3.5-109. Failure to receive notices.
- § 39-3.5-110. Events requiring repayment of loans - notice to state treasurer.
- § 39-3.5-111. Time for payment - delinquencies.
- § 39-3.5-112. Election by spouse to continue tax deferral.
- § 39-3.5-113. Voluntary repayment of loans for deferred tax.
- § 39-3.5-114. Deferred tax certificates not to be included in reserve or surplus. (Repealed)
- § 39-3.5-115. Limitations on effect of article.
- § 39-3.5-116. Deed or contract clauses preventing application for deferral prohibited - clauses void. (Repealed)
- § 39-3.5-117. Report. (Repealed)
- § 39-3.5-118. Emergency property tax deferral for depositors of troubled industrial banks. (Repealed)
- § 39-3.5-119. Release of information identifying individuals claiming deferral.
- § 39-3.5-120. Expansion of deferral program - consultation - repeal. (Repealed)
- § 39-3.7-101. Definitions.
- § 39-3.7-102. Property tax work-off program - creation - terms.
- § 39-4-101. Definitions.
- § 39-4-102. Valuation of public utilities - legislative declaration - definition.
- § 39-4-103. Schedules of property - confidential records - late filing penalties.
- § 39-4-104. Inspection of records of utility.
- § 39-4-105. Production of records.
- § 39-4-106. Valuation of utilities - apportionment.
- § 39-4-107. Statement of valuation to counties.
- § 39-4-108. Complaint - hearing - decision.
- § 39-4-109. Judicial review.
- § 39-4-110. Certification and assessment of pollution control property. (Repealed)
- § 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.
- § 39-5-109. Inventory schedules - valuation. (Repealed)
- § 39-5-110. Property brought into state after assessment date - removal before next assessment date.
- § 39-5-111. Livestock, agricultural products - not valued, when. (Repealed)
- § 39-5-112. Livestock - apportionment of value. (Repealed)
- § 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.
- § 39-5-122.1. Appeal from illegal increase in valuation of property resulting from order of state board. (Repealed)
- § 39-5-122.5. Taxpayer's remedies - property tax credit for incorrect valuations used for property tax levied in 1987 for collection in 1988. (Repealed)
- § 39-5-122.7. Alternate protest and appeal procedure for specified counties.
- § 39-5-122.8. Pilot alternate protest procedure - city and county of Denver - repeal. (Repealed)
- § 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.
- § 39-5-129. Delivery of tax warrant - public inspection.
- § 39-5-130. Informality not to invalidate.
- § 39-5-131. Certification and valuation of pollution control property. (Repealed)
- § 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.
- § 39-5-206. Payments to counties, cities, towns, and special districts in lieu of taxes for calendar year 1978. (Repealed)
- § 39-6-101. Definitions.
- § 39-6-102. Abstract and map of mining claims. (Repealed)
- § 39-6-103. Listing of mining claims and mines.
- § 39-6-104. Classification of mines.
- § 39-6-105. Producing mines defined.
- § 39-6-106. Valuation for assessment of producing mines.
- § 39-6-107. Valuation of improvements - machinery.
- § 39-6-108. Failure to file statement.
- § 39-6-109. Assessor to examine books - records.
- § 39-6-110. False statements - penalty.
- § 39-6-111. Valuation of mines other than producing mines.
- § 39-6-111.5. Calendar for notice of valuation and appeals for mines.
- § 39-6-112. Valuation of tunnels.
- § 39-6-113. Mine in more than one county.
- § 39-6-114. Mines and tunnels in more than one subdivision of a county.
- § 39-6-115. Collection.
- § 39-6-116. Nonproducing unpatented mining claims - definitions.
- § 39-6-117. County boards of equalization - authority.
- § 39-7-101. Statement of owner or operator.
- § 39-7-102. Valuation for assessment.
- § 39-7-102.5. Calendar for notice of valuation and appeals.
- § 39-7-102.7. Notice of valuation - public record.
- § 39-7-103. Surface and subsurface equipment valued separately.
- § 39-7-104. Failure to file statement.
- § 39-7-105. Assessor to examine books, records.
- § 39-7-106. False statement - penalty.
- § 39-7-107. Oil and gas lands in more than one county.
- § 39-7-108. Collection.
- § 39-7-109. Valuation of severed nonproducing oil or gas mineral interests.
- § 39-7-110. Oil and gas operator - definition.
- § 39-8-101. County board of equalization - quorum.
- § 39-8-102. Duties of county board of equalization.
- § 39-8-103. Notice of change in valuation.
- § 39-8-104. Notice of meeting.
- § 39-8-105. Reports of assessor.
- § 39-8-106. Petitions for appeal.
- § 39-8-107. Hearings on appeal.
- § 39-8-108. Decision - review - opportunity to submit case to arbitration.
- § 39-8-108.5. Arbitration of property valuations - arbitrators - qualifications - procedures.
- § 39-8-108.7. Review of decision - effect of stipulation by taxpayer - repeal. (Repealed)
- § 39-8-109. Effects of board of assessment appeals or district court decision.
- § 39-9-101. State board of equalization.
- § 39-9-102. Meetings of state board of equalization.
- § 39-9-103. Duties of state board - enforcement - reappraisal orders.
- § 39-9-104. Correction of errors.
- § 39-9-105. Certification of valuations for assessment.
- § 39-9-106. Supervision and administration of property tax laws.
- § 39-9-107. Assessment roll to conform.
- § 39-9-108. Judicial review - interest during review.
- § 39-9-109. Power of state board - waiver of deadline.
- § 39-10-101. Collection of taxes.
- § 39-10-102. When taxes payable.
- § 39-10-103. Tax statement.
- § 39-10-104. Payment dates - optional payment dates - failure to pay - penalty - repeal. (Repealed)
- § 39-10-104.5. Payment dates - optional payment dates - failure to pay - delinquency.
- § 39-10-105. Receipt for taxes.
- § 39-10-106. Payment of taxes on fractional interests in lands.
- § 39-10-107. Apportionment of taxes, delinquent interest - payment.
- § 39-10-108. Treasurer responsible for state tax levies. (Repealed)
- § 39-10-109. Delinquent tax list - notice.
- § 39-10-110. Publication of delinquent taxes.
- § 39-10-110.5. Partial payment of delinquent personal property taxes.
- § 39-10-111. Distraint, sale of personal property.
- § 39-10-111.5. Mobile homes - tax lien sale - redemption - public auction.
- § 39-10-112. Action to collect unpaid taxes.
- § 39-10-113. Removal or transfer of personal property - collection of taxes.
- § 39-10-113.5. Improvements valued and taxed separately - collection of taxes.
- § 39-10-114. Abatement - cancellation of taxes.
- § 39-10-114.5. Decision - review - judicial review.
- § 39-10-115. Certificate of taxes due.
- § 39-10-116. Civil penalty for checks not paid upon presentment.
- § 39-11-100.3. Definitions.
- § 39-11-101. Notice to delinquent owner.
- § 39-11-102. Treasurer to publish and post notice.
- § 39-11-103. Treasurer to make affidavit of posting.