Colorado Statutes
§ 39-5-104.5 — Valuation of personal property
Colorado § 39-5-104.5
This text of Colorado § 39-5-104.5 (Valuation of personal property) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 39-5-104.5 (2026).
Text
(1)On and after January 1,
1996, personal property shall be valued as of the assessment date, and the tax shall
apply for the full assessment year without regard to any destruction, conveyance,
relocation, or change in tax status occurring after the assessment date. The owner
of taxable personal property on the assessment date shall be responsible for the
property tax assessed for the full property tax year without proration.
(2)Repealed.
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Legislative History
Source: L. 96: Entire section added, p. 45, � 5, effective March 20. L. 2020: (2) repealed, (HB 20-1077), ch. 80, p. 325, � 9, effective September 14.
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-5-104.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-5-104.5.