Colorado Statutes
§ 39-5-117 — Property improvements destroyed after assessment date
Colorado § 39-5-117
This text of Colorado § 39-5-117 (Property improvements destroyed after assessment date) 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. § 39-5-117 (2026).
Text
Whenever any improvements are destroyed or demolished subsequent to the
assessment date in any year, it is the duty of the owner thereof or the owner's agent
to promptly notify the assessor of such destruction or demolition and the date upon
which the same occurred. In all such cases, such improvements shall be valued by
the assessor at the proportion of its valuation for the full calendar year that the
period of time in such year prior to its destruction or demolition bears to the full
calendar year. Failure of the owner thereof or of the owner's agent to so notify the
assessor prior to the date taxes are levied shall be considered a waiver, and no
proportionate valuation by the assessor shall then be required.
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Legislative History
Source: L. 64: R&RE, p. 702, � 1. C.R.S. 1963: � 137-5-17. L. 96: Entire section
amended, p. 47, � 7, effective March 20.
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 § 39-5-117, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-5-117.