Colorado Statutes
§ 22-54-111 — Adjustments in valuation for assessment
Colorado § 22-54-111
This text of Colorado § 22-54-111 (Adjustments in valuation for assessment) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 22-54-111 (2026).
Text
(1)For each budget
year, in calculating the total amount of revenue which a district is entitled to
receive from the property tax levy for the general fund of a district during the
budget year, the valuation for assessment of a district shall be adjusted as provided
in subsection (2) of this section.
(2)If the valuation for assessment of a district includes the value of a certain
property that was formerly tax-exempt but becomes taxable as a result of a
change in the applicable state law and said inclusion is challenged by
administrative appeal or litigation or both and the property taxes attributable to
said property are not paid pending the outcome of said challenge, the valuation for
assessment attributable to said property shall be subtracted from the valuation for
assessm
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Legislative History
Source: L. 94: Entire article added with relocations, p. 798, � 2, effective
April 27.
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Bluebook (online)
Colorado § 22-54-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/22/22-54-111.