us-co/statute/39/39-10-103 — Tax statement

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us-co/statute/39/39-10-103 — Tax statement · Axiom

(1) (a) As soon as practicable after January 1, the treasurer shall, at the treasurer's discretion, mail or send electronic notification to each person whose name appears on the tax list and warrant a statement or true and actual notice of electronic statement availability, as applicable, showing the total amount of taxes payable by such person, which statement shall separately list the amount of taxes levied on real and personal property and shall recite the actual value of the property and the amount of valuation for assessment upon which such taxes were levied. If any of the personal property upon which taxes are to be levied is a mobile home, the tax statement shall contain the following notice: This property may not be moved without a valid permit or prorated tax receipt and a transportable manufactured home permit from the county treasurer's office. Violators shall be prosecuted. Failure of any person to receive such statement or true and actual notice of an electronic statement, as applicable, shall not preclude collection by the treasurer of the amount of taxes due from and payable by such person. Such statement shall include a notice that, if such person desires a receipt for payment of taxes, the person shall request such receipt. The statement may also state what each mill levy would have been for each taxing district for the prior tax year based upon the current year's valuation for assessment.

(b)On and after January 1, 1988, each taxpayer's statement…#

(b) On and after January 1, 1988, each taxpayer's statement required by paragraph (a) of this subsection (1) shall also separately list the mill levies and the amount of taxes to be credited to the county, municipalities, school districts, special districts, and other districts within the county which are applicable to his property. This paragraph (b) shall be applicable for statements for 1987 taxes payable in 1988 and for each statement thereafter.

(c)Repealed.#

(d)For property tax years commencing on or after January…#

(d) For property tax years commencing on or after January 1, 2025, the treasurer shall not include the amount of valuation for assessment upon which taxes are levied upon the taxpayer.

(2) Each tax notice must contain information regarding the actual school district general fund mill levy and the school district general fund mill levy in absence of funds estimated to be received by school districts pursuant to the Public School Finance Act of 2025, article 54 of title 22, and the estimated funds to be received for the general funds of districts from the state.

(3) Repealed.

(4) Notwithstanding any other provision of law, a taxpayer may request to receive by electronic transmission the statement required by subsection (1) of this section. The taxpayer shall submit along with the request an electronic address to which the treasurer may send future statements. The treasurer, upon receipt of such request by a taxpayer to receive statements electronically, may send all future statements by electronic transmission to the electronic address supplied by the taxpayer; except that, if a taxpayer subsequently requests to cease the electronic transmission of such statements and requests to receive future statements by mail, the treasurer shall comply with the request. Failure of a taxpayer to receive the electronic statement shall not preclude collection by the treasurer of the amount of taxes due from and payable by the taxpayer.

in view

Whole section

Encodings · 1

valuation_for_assessment_is_omitted_from_statementCO 39 § 39-10-103 · derived

C.R.S. 39-10-103(1)(d)

name: valuation_for_assessment_is_omitted_from_statement
kind: derived
entity: PropertyTaxStatement
dtype: Judgment
period: Year
source: C.R.S. 39-10-103(1)(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-103
          excerpt: >-
            For property tax years commencing on or after January 1, 2025, the
            treasurer shall not include the amount of valuation for assessment
versions:
  - effective_from: '2025-01-01'
    formula: |-
      property_tax_year_is_within_valuation_omission_period
      and not statement_includes_valuation_for_assessment

▸rulespec code

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statutes/39/39-10-103.yaml

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Rules

valuation_for_assessment_is_omitted_from_statement

Derived

source: C.R.S. 39-10-103(1)(d)

- name: valuation_for_assessment_is_omitted_from_statement
  kind: derived
  entity: PropertyTaxStatement
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-103(1)(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-103
            excerpt: >-
              For property tax years commencing on or after January 1, 2025, the treasurer shall not
              include the amount of valuation for assessment
  versions:
    - effective_from: '2025-01-01'
      formula: |-
        property_tax_year_is_within_valuation_omission_period
        and not statement_includes_valuation_for_assessment