Colorado Statutes

§ 38-33-104 — Assessment of condominium ownership

Colorado § 38-33-104
JurisdictionColorado
Title 38Property -
Art.Condominium Ownership Act

This text of Colorado § 38-33-104 (Assessment of condominium ownership) 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. § 38-33-104 (2026).

Text

Whenever condominium ownership of real property is created or separate assessment of condominium units is desired, a written notice thereof shall be delivered to the assessor of the county in which said real property is situated, which notice shall set forth descriptions of the condominium units. Thereafter all taxes, assessments, and other charges of this state or of any political subdivision, or of any special improvement district, or of any other taxing or assessing authority shall be assessed against and collected on each condominium unit, each of which shall be carried on the tax books as a separate and distinct parcel for that purpose and not on the building or property as a whole. The valuation of the general and limited common elements shall be assessed proportionately up

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Legislative History

Source: L. 63: p. 783, � 1. C.R.S. 1963: � 118-15-4.

Nearby Sections

15
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Bluebook (online)
Colorado § 38-33-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/38/38-33-104.