Legislative declaration - taxpayer rights. — Colorado Code § 39-1-101.5
Colorado Code § 39-1-101.5 — Legislative declaration - taxpayer rights.. Reproduced from the official Colorado Revised Statutes, with a citation summary, verification link, and related provisions.
§ 39-1-101.5. Legislative declaration - taxpayer rights.
The general assembly hereby finds and declares that section 3 of article X of the state constitution was approved in 1982 by the voters of Colorado in order to ensure the fair and uniform valuation for assessment of real and personal property located in Colorado; that, since the adoption of said constitutional amendment, the property tax system in Colorado has developed into an impersonal system which is more concerned with the mechanisms to levy and collect such property tax than with the fair and courteous treatment of the owners of real and personal property who pay such tax; that the purpose of the property tax system is to raise revenues to be used for purposes which benefit the citizens of Colorado, including such property owners; that property owners accept their civic responsibility to pay their fair share of taxes to be used for such purposes; that all levels of government involved in the property tax system should recognize that they exist to serve their citizens; and that the owners of real and personal property should be accorded the respect and courtesy which they deserve and should be provided such services which are necessary to assist them in complying with the property tax laws of this state.
Source: L. 88: Entire section added, p. 1276, § 1, effective January 1, 1989.
Source: official Colorado text · Last verified 2026-08-27
At a glance
- Citation: Colorado Revised Statutes § 39-1-101.5
- Jurisdiction: Colorado
- Code: Colorado Revised Statutes
- Subject: Legislative declaration - taxpayer rights.
- Text: transcribed from the official source (verify below)
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Common questions
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The text above is transcribed from the Colorado Revised Statutes, the codified statutes of Colorado. The official publisher link appears under "Verify the text" on this page.
What subject does Colorado Revised Statutes § 39-1-101.5 address?
It addresses "Legislative declaration - taxpayer rights.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
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