Colorado Statutes
§ 39-1-105 — Assessment date
Colorado § 39-1-105
This text of Colorado § 39-1-105 (Assessment date) 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. § 39-1-105 (2026).
Text
All taxable property, real and personal, within
the state at twelve noon on the first day of January of each year, designated as the
official assessment date, shall be listed, appraised, and valued for assessment in
the county wherein it is located on the assessment date. Personal property shall be
listed and valued separately from real property. Whenever construction of any new
taxable building within the boundaries of a county occurs subsequent to the
assessment date but before July 1 and such county has resolved to implement the
procedures set out in section 39-5-132, such building shall be listed, appraised, and
valued pursuant to section 39-5-132.
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Legislative History
Source: L. 64: R&RE, p. 677, � 1. C.R.S. 1963: � 137-1-5. L. 85: Entire section
amended, p. 1226, � 2, effective January 1, 1986. L. 86: Entire section amended, p.
1222, � 35, effective May 30.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-1-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39-1-105.