Colorado Statutes
§ 39-5-104 — Valuation of property
Colorado § 39-5-104
This text of Colorado § 39-5-104 (Valuation of property) 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. § 39-5-104 (2026).
Text
Each tract or parcel of land and each town
or city lot shall be separately appraised and valued, except when two or more
adjoining tracts, parcels, or lots are owned by the same person, in which case the
same may be appraised and valued either separately or collectively. When a single
structure, used for a single purpose, is located on more than one town or city lot,
the entire land area shall be appraised and valued as a single property.
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Legislative History
Source: L. 64: R&RE, p. 695, � 1. C.R.S. 1963: � 137-5-4.
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 § 39-5-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39-5-104.