§ 39-5-102 — When schedules required - nonresident owners listed

Colorado § 39-5-102

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Valuation and Taxation

Text

(1)
Ownership of real property shall be ascertained by the assessor from the records of
the county clerk and recorder, and owners of real property shall not be required to
file schedules listing the same; but any person having or claiming to have an
undivided interest in any real property, or any inchoate, possessory, or equitable
interest therein, or any other estate less than the fee, or any lien on any real
property may file a schedule with the assessor, specifying such interest.

(2) When the ownership of any real or personal property cannot be
ascertained by the assessor after due diligence, he may list such property under the
legend owner unknown.

(3) The assessor shall furnish annually by the first day of June to the
executive director of the department of revenue a list of the names and addresses
of all nonresidents of the state as shown by the assessor's records as of the
previous assessment date to have owned real or personal property within the
county.

Legislative History

Source: L. 64: R&RE, p. 695, � 1. C.R.S. 1963: � 137-5-2. L. 69: p. 1132, � 1.