Colorado § 39-5-120 Tax schedules endorsed and filed - availability for inspection

Colorado Statutes

§ 39-5-120 — Tax schedules endorsed and filed - availability for inspection

Colorado·Title 39 Taxation·Art. Valuation and Taxation

All
personal property schedules and exhibits or statements attached thereto returned
to or secured by the assessor shall be endorsed with the name of the person whose
taxable personal property is listed therein and shall be filed in either alphabetical
or numerical order and retained for a period of six years, after which time they may
be destroyed. Such schedules and accompanying exhibits or statements shall be
considered private documents and shall be available on a confidential basis only to
the assessor and the employees of his office, the treasurer and the employees of
his office, the annual study contractor hired pursuant to section 39-1-104 (16) and
his employees, the executive director of the department of revenue and the
employees of his office, the administrator and the

Free access — add to your briefcase to read the full text and ask questions with AI

All
personal property schedules and exhibits or statements attached thereto returned
to or secured by the assessor shall be endorsed with the name of the person whose
taxable personal property is listed therein and shall be filed in either alphabetical
or numerical order and retained for a period of six years, after which time they may
be destroyed. Such schedules and accompanying exhibits or statements shall be
considered private documents and shall be available on a confidential basis only to
the assessor and the employees of his office, the treasurer and the employees of
his office, the annual study contractor hired pursuant to section 39-1-104 (16) and
his employees, the executive director of the department of revenue and the
employees of his office, the administrator and the employees of his office, and the
person whose taxable personal property is listed therein. Such exhibits or
statements shall be available on a confidential basis to the board and the county
board of equalization when information contained in such documents is pertinent to
an appeal or protest.

Colorado § 39-5-120 (Tax schedules endorsed and filed - availability for inspection) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 703, � 1. C.R.S. 1963: � 137-5-20. L. 70: p. 389, � 1. L. 75: Entire section amended, p. 226, � 88, effective July 16. L. 76: Entire section amended, p. 761, � 22, effective January 1, 1977. L. 87: Entire section amended, p. 1417, � 2, effective March 13.