Colorado Statutes

§ 2-4-115 — Assessed value - valuation for assessment

Colorado·Title 02 Legislative·Art. Construction of Statutes
(1)The phrase assessed value means either the assessed value for the purpose of a levy imposed by a local governmental entity or the assessed value for the purpose of a levy imposed by a school district as best determined in the particular context by the property tax administrator.
(2)The phrase valuation for assessment means either the valuation for assessment for the purpose of a levy imposed by a local governmental entity or the valuation for assessment for the purpose of a levy imposed by a school district as best determined in the particular context by the property tax administrator.

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Legislative History

Source: L. 2024, 2nd Ex. Sess.: Entire section added, (HB 24B-1001), ch. 1, p. 1, � 2, effective October 1 (see editor's note).

Nearby Sections

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