Colorado Statutes
§ 39-5-104 — Valuation of property
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Colorado § 39-5-104 (Valuation of property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 taxes