1. Collections
  2. Colorado Revised Statutes (C.R.S.)
  3. Title 39

Article 1

General Provisions

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    39-1-101Legislative declaration.39-1-101.5Legislative declaration - taxpayer rights.39-1-102Definitions.39-1-103Actual value determined - when - legislative declaration.39-1-103.5Restrictions on information.39-1-103.8Valuation for assessment - future increases. (Repealed)39-1-104Valuation for assessment - definitions.39-1-104.1Implementation costs - annual revaluation. (Repealed)39-1-104.2Residential real property - valuation for assessment - legislative declaration - definitions.39-1-104.3Partial real property tax reductions - residential property - definitions - repeal. (Repealed)39-1-104.4Adjustment of residential rate. (Repealed)39-1-104.5Severed mineral interest - placement on tax roll.39-1-104.6Qualified-senior primary residence real property - valuation for assessment -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.39-1-104.7Total program balancing adjustment of residential rate - definitions. (Repealed)39-1-105Assessment date.39-1-105.5Reappraisal ordered based on valuation for assessment study - state school finance payments.39-1-106Partial interests not subject to separate tax.39-1-107Tax liens.39-1-108Payment of taxes - grantor and grantee.39-1-109Taxes paid by mortgagee - effect.39-1-110Notice - formation of political subdivision - boundary change of special district.39-1-111Taxes levied by board of county commissioners.39-1-111.5Temporary property tax credits and temporary mill levy rate reductions.39-1-112Taxes available - when.39-1-113Abatement and refund of taxes.39-1-114Who may administer oath.39-1-115Records prima facie evidence.39-1-116Penalty for divulging confidential information.39-1-117Prior actions not affected.39-1-118Repeal of law levying state property tax - disposition of funds.39-1-119Funds held for payment of taxes - refund - reduction and increase of amounts - penalty.39-1-119.5Funds collected by lessors of personal property for payments of taxes - refund - damages.39-1-120Filing - when deemed to have been made.39-1-121Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions.39-1-122Interim task force to study property tax assessment - classification - land used for agricultural and other purposes - 2010 interim - legislative declaration - repeal. (Repealed)39-1-123Property tax reimbursement - property destroyed by natural cause - repeal. (Repealed)39-1-124Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered.39-1-125Tax and levy rate information publicly available.