Colorado § 39-1-111 Taxes levied by board of county commissioners

Colorado Statutes

§ 39-1-111 — Taxes levied by board of county commissioners

Colorado·Title 39 Taxation·Art. General Provisions

(1)(a) No later than December 22 in each year, the board of county commissioners in each county of the state, or such other body in the city and county of Denver as shall be authorized by law to levy taxes, or the city council of the city and county of Broomfield, shall, either by an order to be entered in the record of its proceedings or by written approval, levy against the valuation for assessment of all taxable property located in the county on the assessment date, and in the various towns, cities, school districts, and special districts within such county, the requisite property taxes for all purposes required by law.

(b)Repealed.

(2)As soon as such levies have been made, the board of county commissioners, or other body authorized by law to levy taxes, or either group's

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(1) (a) No later
than December 22 in each year, the board of county commissioners in each county
of the state, or such other body in the city and county of Denver as shall be
authorized by law to levy taxes, or the city council of the city and county of
Broomfield, shall, either by an order to be entered in the record of its proceedings
or by written approval, levy against the valuation for assessment of all taxable
property located in the county on the assessment date, and in the various towns,
cities, school districts, and special districts within such county, the requisite
property taxes for all purposes required by law.

(b) Repealed.

(2) As soon as such levies have been made, the board of county
commissioners, or other body authorized by law to levy taxes, or either group's
authorized party shall forthwith certify all such levies to the assessor, upon forms
prescribed by the administrator, and shall transmit a copy of such certification to
the administrator, to the division of local government, and to the department of
education.

(3) If the board of county commissioners, or other body authorized by law to
levy taxes, or either group's authorized party fails to certify such levies to the
assessor, it is the duty of the assessor, upon direction of the division of local
government, to extend the levies of the previous year, subject to the limitations
prescribed in section 29-1-301.

(4) (a) If the valuation for assessment for all or any part of any body
authorized to levy taxes has been divided for an urban renewal area, pursuant to
section 31-25-107 (9)(a), the board of county commissioners shall make the same
levy on the portion of valuation for assessment divided under section 31-25-107
(9)(a)(II) as under section 31-25-107 (9)(a)(I) for payment of taxes according to the
provisions of section 31-25-107 (9)(a), so long as the division remains in effect.

(b) If the valuation for assessment for all or any part of any body authorized
to levy taxes has been divided for a county revitalization area, pursuant to section
30-31-109 (13)(a), the board of county commissioners shall make the same levy on
the portion of valuation for assessment divided under section 30-31-109 (13)(a)(II) as
under section 30-31-109 (13)(a)(I) for payment of taxes according to the provisions
of section 30-31-109 (13)(a), so long as the division remains in effect.

(5) (a) If, after certification of the valuation for assessment pursuant to
section 39-5-128 and notification of total actual value pursuant to section 39-5-121
(2)(b) but prior to December 10, changes in such valuation for assessment or total
actual value are made by the assessor, the assessor shall send a single notification
to the board of county commissioners or other body authorized by law to levy
property taxes, to the division of local government, and to the department of
education that includes all of such changes that have occurred during said
specified period of time. Upon receipt of such notification, such board or body shall
make adjustments in the tax levies to ensure compliance with section 29-1-301, if
applicable, and may make adjustments in order that the same amount of revenue be
raised. A copy of any adjustment to tax levies shall be transmitted to the
administrator and assessor. Nothing in this subsection (5) shall be construed as
conferring the authority to exceed statutorily imposed mill levy or revenue-raising
limits.

(b) Repealed.

Colorado § 39-1-111 (Taxes levied by board of county commissioners) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 679, � 1. C.R.S. 1963: � 137-1-11. L. 69: p. 1115, � 1. L. 70: p. 380, � 12. L. 72: p. 620, � 163. L. 73: p. 1433, � 2. L. 75: (1) amended, p. 1456, � 1, effective July 14; (4) added, p. 1278, � 5, effective July 16. L. 76: (1) amended, p. 686, � 3, effective July 1. L. 81: (5) added, p. 1397, � 7, effective June 19. L. 84: (5) amended, p. 991, � 1, effective March 26. L. 87: (1) and (5) amended, p. 1410, � 13, effective April 22. L. 88: (1) amended, p. 823, � 36, effective May 24; (1) amended, p. 1283, � 8, effective January 1, 1989. L. 89: (1) and (5) amended, p. 1452, � 5, effective June 7. L. 93: (2) and (5) amended, p. 1282, � 3, effective June 6. L. 96: (5) amended, p. 719, � 2, effective May 22. L. 2001: (1) amended, p. 268, � 15, effective November 15. L. 2021: (1), (2), and (3) amended, (HB 21-1267), ch. 257, p. 1513, � 2, effective September 7. L. 2023, 1st Ex. Sess.: (1) and (5) amended, (SB 23B-001), ch. 1, p. 10, � 9, effective November 20. L. 2024: (4) amended, (HB 24-1172), ch. 387, p. 2682, � 16, effective August 7.