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Axiom
/
Colorado
/
Statutes
Colorado Revised Statutes 2025 Title 39 Taxation
39-1-101
Legislative declaration
∀ 1
39-1-101.5
Legislative declaration - taxpayer rights
∀ 1
39-1-102
Definitions
∀ 1
39-1-103
Actual value determined - when - legislative declaration
∀ 1
39-1-103.5
Restrictions on information
∀ 1
39-1-103.8
Valuation for assessment - future increases. (Repealed)
39-1-104
Valuation for assessment - definitions
∀ 1
39-1-104.1
Implementation costs - annual revaluation. (Repealed)
39-1-104.2
Residential real property - valuation for assessment - legislative declaration - definitions
∀ 1
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 (Repealed)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 (Repealed)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
∀ 1
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
∀ 1
39-1-104.7
Total program balancing adjustment of residential rate - definitions. (Repealed)
39-1-105
Assessment date
∀ 1
39-1-105.5
Reappraisal ordered based on valuation for assessment study - state school finance payments
∀ 1
39-1-106
Partial interests not subject to separate tax
∀ 1
39-1-107
Tax liens
∀ 1
39-1-108
Payment of taxes - grantor and grantee
∀ 1
39-1-109
Taxes paid by mortgagee - effect
∀ 1
39-1-110
Notice - formation of political subdivision - boundary change of special district
∀ 1
39-1-111
Taxes levied by board of county commissioners
∀ 1
39-1-111.5
Temporary property tax credits and temporary mill levy rate reductions
∀ 1
39-1-112
Taxes available - when
∀ 1
39-1-113
Abatement and refund of taxes
∀ 1
39-1-114
Who may administer oath
∀ 1
39-1-115
Records prima facie evidence
∀ 1
39-1-116
Penalty for divulging confidential information
∀ 1
39-1-117
Prior actions not affected
∀ 1
39-1-118
Repeal of law levying state property tax - disposition of funds
∀ 1
39-1-119
Funds held for payment of taxes - refund - reduction and increase of amounts - penalty
∀ 1
39-1-119.5
Funds collected by lessors of personal property for payments of taxes - refund - damages
∀ 1
39-1-120
Filing - when deemed to have been made
∀ 1
39-1-121
Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions
∀ 1
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
∀ 1
39-1-125
Tax and levy rate information publicly available
∀ 1
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
∀ 1
39-2-102
Qualifications
∀ 1
39-2-103
Exercise of power
∀ 1
39-2-104
Oath of office
∀ 1
39-2-105
Seal
∀ 1
39-2-106
Employees - compensation
∀ 1
39-2-107
Office - hearings
∀ 1
39-2-108
Rules and regulations
∀ 1
39-2-109
Duties, powers, and authority - definition
∀ 1
39-2-109.5
Computers for property assessment - state assistance. (Repealed)
39-2-110
Annual school for assessors
∀ 1
39-2-111
Complaints
∀ 1
39-2-112
Assessor to appear - when
∀ 1
39-2-113
Administrator may intervene
∀ 1
39-2-114
Reappraisal - when - procedures
∀ 1
39-2-115
Review of abstracts of assessment - recommendations - repeal
∀ 1
39-2-116
Approval of tax abatement or refund
∀ 1
39-2-117
Applications for exemption - review - annual reports - procedures - rules - definition
∀ 1
39-2-118
Recommendations to governor
∀ 1
39-2-119
Annual report
∀ 1
39-2-120
Powers of property tax administrator
∀ 1
39-2-121
Enforcement of orders
∀ 1
39-2-122
Notice prior to injunction
∀ 1
39-2-123
Board of assessment appeals created - members - compensation
∀ 1
39-2-124
Executive director to furnish employees and clerical assistance
∀ 1
39-2-125
Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund - repeal
39-2-126
Delaying effect of decision - when
∀ 1
39-2-127
Board of assessment appeals meetings - proceedings - representation before board
∀ 1
39-2-128
Board of assessment appeals may issue orders
∀ 1
39-2-129
Advisory committee to the property tax administrator created
∀ 1
39-2-130
Membership of the advisory committee - terms - compensation - meetings
∀ 1
39-2-131
Function of the committee - notice of proposed changes - property tax materials - definition
∀ 1
39-3-101
Legislative declaration - presumption of charitable purpose
∀ 1
39-3-102
Household furnishings - exemption
∀ 1
39-3-103
Personal effects - exemption
∀ 1
39-3-104
Ditches, canals, and flumes - exemption
∀ 1
39-3-105
Public libraries - governments - school districts - exemption
∀ 1
39-3-106
Property - religious purposes - exemption - legislative declaration
∀ 1
39-3-106.5
Tax-exempt property - incidental use - exemption - limitations
∀ 1
39-3-107
Property - not-for-profit schools - exemption
∀ 1
39-3-108
Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations
∀ 1
39-3-108.5
Property - community corrections facility - exemption
∀ 1
39-3-109
Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations
∀ 1
39-3-110
Property - integral part of child care center - charitable purposes - exemption - limitations
∀ 1
39-3-111
Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations
∀ 1
39-3-111.5
Property - health-care services - charitable purposes - exemption - limitations
∀ 1
39-3-112
Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions
∀ 1
39-3-112.5
Residential property - homeless - charitable purposes - exempt - limitations
∀ 1
39-3-113
Residential property - while being constructed - charitable purposes - exemption - limitations
∀ 1
39-3-113.5
Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions
∀ 1
39-3-114
Burden - claim for charitable exemption
∀ 1
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
∀ 1
39-3-116
Combination use of property - charitable, religious, and educational purposes - exemption - limitations
∀ 1
39-3-117
Cemeteries - not-for-profit - exemption
∀ 1
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