Colorado Statutes
§ 39-1-115 — Records prima facie evidence
The assessment rolls, the tax
warrants, the entries made in the books of the treasurer, and the lists of lands sold
for taxes recorded by the treasurer or the county clerk and recorder, or a certified
copy thereof, shall be prima facie evidence of all things appearing therein in all
courts and places.
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Legislative History
Source: L. 64: R&RE, p. 679, � 1. C.R.S. 1963: � 137-1-15.
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 taxes