us-co/statute/39/39-1-111 — Taxes levied by board of county commissioners

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us-co/statute/39/39-1-111 — Taxes levied by board of county commissioners · Axiom

(1) (a) No later than December 22 in each year, the board of county commissioners in each county of the state, or such other body in the city and county of Denver as shall be authorized by law to levy taxes, or the city council of the city and county of Broomfield, shall, either by an order to be entered in the record of its proceedings or by written approval, levy against the valuation for assessment of all taxable property located in the county on the assessment date, and in the various towns, cities, school districts, and special districts within such county, the requisite property taxes for all purposes required by law.

(b) Repealed.

(2) As soon as such levies have been made, the board of county commissioners, or other body authorized by law to levy taxes, or either group's authorized party shall forthwith certify all such levies to the assessor, upon forms prescribed by the administrator, and shall transmit a copy of such certification to the administrator, to the division of local government, and to the department of education.

(3) If the board of county commissioners, or other body authorized by law to levy taxes, or either group's authorized party fails to certify such levies to the assessor, it is the duty of the assessor, upon direction of the division of local government, to extend the levies of the previous year, subject to the limitations prescribed in section 29-1-301.

(4) (a) If the valuation for assessment for all or any part of any body authorized to levy taxes has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), the board of county commissioners shall make the same levy on the portion of valuation for assessment divided under section 31-25-107

(9)(a)(II) as under section 31-25-107 (9)(a)(I) for payment of taxes according to the provisions of section 31-25-107 (9)(a), so long as the division remains in effect.

(b) If the valuation for assessment for all or any part of any body authorized to levy taxes has been divided for a county revitalization area, pursuant to section 30-31-109 (13)(a), the board of county commissioners shall make the same levy on the portion of valuation for assessment divided under section 30-31-109 (13)(a)(II) as under section 30-31-109 (13)(a)(I) for payment of taxes according to the provisions of section 30-31-109 (13)(a), so long as the division remains in effect.

(5) (a) If, after certification of the valuation for assessment pursuant to section 39-5-128 and notification of total actual value pursuant to section 39-5-121

(2)(b) but prior to December 10, changes in such valuation for assessment or total actual value are made by the assessor, the assessor shall send a single notification to the board of county commissioners or other body authorized by law to levy property taxes, to the division of local government, and to the department of education that includes all of such changes that have occurred during said specified period of time. Upon receipt of such notification, such board or body shall make adjustments in the tax levies to ensure compliance with section 29-1-301, if applicable, and may make adjustments in order that the same amount of revenue be raised. A copy of any adjustment to tax levies shall be transmitted to the administrator and assessor. Nothing in this subsection (5) shall be construed as conferring the authority to exceed statutorily imposed mill levy or revenue-raising limits.

(b) Repealed.

in view

Whole section

Encodings · 1

assessor_must_extend_previous_year_leviesCO 39 § 39-1-111 · derived

C.R.S. 39-1-111(3)

name: assessor_must_extend_previous_year_levies
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: C.R.S. 39-1-111(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-111
          excerpt: >-
            fails to certify such levies to the assessor ... upon direction of
            the division of local government
versions:
  - effective_from: '0001-01-01'
    formula: |-
      authorized_levying_body_failed_to_certify_levies
      and division_of_local_government_directs_assessor_to_extend_levies

▸rulespec code

Shown source

statutes/39/39-1-111.yaml

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Rules

assessor_must_extend_previous_year_levies

Derived

source: C.R.S. 39-1-111(3)

- name: assessor_must_extend_previous_year_levies
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-1-111(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-111
            excerpt: >-
              fails to certify such levies to the assessor ... upon direction of the division of
              local government
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        authorized_levying_body_failed_to_certify_levies
        and division_of_local_government_directs_assessor_to_extend_levies

▸citations (12)

References

This rule cites 12 other rules.

CO 39 § 29-1-301inferredCO › Statutes › Title 39 › § 29-1-301
CO 39 § 31-25-107 (9)(a)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)
CO 39 § 31-25-107 (9)(a)(II)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)(II)
CO 39 § 31-25-107 (9)(a)(I)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)(I)
CO 39 § 31-25-107 (9)(a)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)
CO 39 § 30-31-109 (13)(a)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)
CO 39 § 30-31-109 (13)(a)(II)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)(II)
CO 39 § 30-31-109 (13)(a)(I)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)(I)
CO 39 § 30-31-109 (13)(a)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)
CO 39 § 39-5-128inferredCO › Statutes › Title 39 › § 39-5-128
CO 39 § 39-5-121 (2)(b)inferredCO › Statutes › Title 39 › § 39-5-121 › (2)(b)
CO 39 § 29-1-301inferredCO › Statutes › Title 39 › § 29-1-301