Colorado § 39-5-121.5 Valuation - inspection of data by taxpayers

Colorado Statutes

§ 39-5-121.5 — Valuation - inspection of data by taxpayers

Colorado § 39-5-121.5

Title 39Taxation

Art.Valuation and Taxation

This text of Colorado § 39-5-121.5 (Valuation - inspection of data by taxpayers) 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. § 39-5-121.5 (2026).

Text

At the written
request of any taxpayer or any agent of such taxpayer and subject to such
confidentiality requirements as provided by law, the assessor shall, within seven
working days after receipt of said request, make available to the taxpayer or agent
the data used by the assessor in determining the actual value of any property
owned by such taxpayer. At the assessor's election, the assessor may either mail,
fax, or send by electronic transmission to the address, phone number, or electronic
address supplied by said taxpayer or agent such data. Such data shall include but
shall not be limited to the data derived from the declarations filed pursuant to the
provisions of article 14 of this title and confidential data, provided that such
confidential data shall be presented in suc

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At the written
request of any taxpayer or any agent of such taxpayer and subject to such
confidentiality requirements as provided by law, the assessor shall, within seven
working days after receipt of said request, make available to the taxpayer or agent
the data used by the assessor in determining the actual value of any property
owned by such taxpayer. At the assessor's election, the assessor may either mail,
fax, or send by electronic transmission to the address, phone number, or electronic
address supplied by said taxpayer or agent such data. Such data shall include but
shall not be limited to the data derived from the declarations filed pursuant to the
provisions of article 14 of this title and confidential data, provided that such
confidential data shall be presented in such a manner that the source cannot be
identified. Upon receipt of such request, the assessor shall notify the taxpayer or
agent of the estimated cost of providing such information, payment of which shall
be made prior to providing such information. Upon providing such information, the
assessor may include a bill for the reasonable cost above the estimated cost and up
to the statutory maximum which shall be due and payable upon receipt by the
taxpayer or agent.

Legislative History

Source: L. 89: Entire section added, p. 1466, � 33, effective June 7. L. 90: Entire section amended, p. 1700, � 29, effective June 9. L. 2000: Entire section amended, p. 1500, � 3, effective August 2.