Colorado § 39-1-105 Assessment date

Colorado Statutes

§ 39-1-105 — Assessment date

Colorado·Title 39 Taxation·Art. General Provisions

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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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.

Colorado § 39-1-105 (Assessment date) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.