Colorado § 39-5-108 Schedule sent to taxpayer - return

Colorado Statutes

§ 39-5-108 — Schedule sent to taxpayer - return

Colorado § 39-5-108

Title 39Taxation

Art.Valuation and Taxation

This text of Colorado § 39-5-108 (Schedule sent to taxpayer - return) 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. § 39-5-108 (2026).

Text

As soon after the assessment
date as may be practicable, the assessor shall mail or deliver one copy of the
personal property schedule to the place of business or to the residence of each
person known or believed to own taxable personal property located in the county,
or to the agent of such person. Such person or his or her agent shall list in such
schedule all taxable personal property owned by him or her, or in his or her
possession, or under his or her control located in said county on the assessment
date, attaching such exhibits or statements thereto as may be necessary, and shall
sign and return the original copy thereof to the assessor no later than the April 15
next following. Exhibits and statements attached to the personal property schedule
shall be deemed sufficient fo

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As soon after the assessment
date as may be practicable, the assessor shall mail or deliver one copy of the
personal property schedule to the place of business or to the residence of each
person known or believed to own taxable personal property located in the county,
or to the agent of such person. Such person or his or her agent shall list in such
schedule all taxable personal property owned by him or her, or in his or her
possession, or under his or her control located in said county on the assessment
date, attaching such exhibits or statements thereto as may be necessary, and shall
sign and return the original copy thereof to the assessor no later than the April 15
next following. Exhibits and statements attached to the personal property schedule
shall be deemed sufficient for the purposes of the schedule if such exhibits or
statements clearly list the property, the cost of the property, and the date the
property was acquired.

Legislative History

Source: L. 64: R&RE, p. 696, � 1. C.R.S. 1963: � 137-5-8. L. 67: pp. 948, 952, �� 13, 26. L. 79: Entire section amended, p. 1416, � 1, effective June 21. L. 81: Entire section amended, p. 1831, � 5, effective June 12. L. 2000: Entire section amended, p. 751, � 3, effective May 23. L. 2008: Entire section amended, p. 948, � 2, effective August 5.