Colorado § 39-5-123 Abstract of assessment or amended abstract of assessment

Colorado Statutes

§ 39-5-123 — Abstract of assessment or amended abstract of assessment

Colorado·Title 39 Taxation·Art. Valuation and Taxation

(1)

(a)Upon conclusion of hearings by the county board of equalization, as provided in article 8 of this title 39, the assessor shall complete the assessment roll of all taxable property within the assessor's county, and, no later than August 25 in each year or no later than November 21 in each year in any county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7, the assessor shall prepare therefrom three copies of the abstract of assessment and in person, and not by deputy, shall subscribe the assessor's name, under oath, to the following statement, which shall be a part of such abstract: I, .............., the assessor of .............. county, Colorado, do solemnly swear that in the assessment roll of such county I have listed and valued all t

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(1)
(a) Upon conclusion of hearings by the county board of equalization, as provided in
article 8 of this title 39, the assessor shall complete the assessment roll of all
taxable property within the assessor's county, and, no later than August 25 in each
year or no later than November 21 in each year in any county that uses an alternate
protest and appeal procedure pursuant to section 39-5-122.7, the assessor shall
prepare therefrom three copies of the abstract of assessment and in person, and
not by deputy, shall subscribe the assessor's name, under oath, to the following
statement, which shall be a part of such abstract:

I, .............., the assessor of .............. county, Colorado, do solemnly swear that in
the assessment roll of such county I have listed and valued all taxable property
located therein and that such property has been assessed for the current year in
the manner prescribed by law and that the foregoing abstract of assessment is a
true and correct compilation of each schedule.

...................

(b) Upon completion by the assessor of the abstract of assessment, the
chairman of the board of county commissioners shall examine such abstract and
shall sign the following statement, which shall be a part of such abstract:

I, ................, chairman of the ............. county board of county commissioners,
certify that the county board of equalization has concluded its hearings, pursuant
to the provisions of article 8 of this title, that I have examined the abstract of
assessment, and that all valuation changes ordered by the county board of
equalization have been incorporated therein.

...................

(2) The assessor shall file two copies of the abstract of assessment with the
administrator, and, appended thereto, the assessor shall also file the aggregate
valuation for assessment of all taxable property in the county, each municipality,
and each school district within the county, by classes and subclasses, on a form
prescribed by the administrator.

(3) Along with the abstract of assessment, the assessor shall file with the
property tax administrator information relating to the valuation for assessment for
residential real property, including new construction, increased volume of mineral
and oil and gas production, and any other data determined by the administrator as
necessary to determine the valuation for assessment for such property.

(4) Repealed.

Colorado § 39-5-123 (Abstract of assessment or amended abstract of assessment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 704, � 1. C.R.S. 1963: � 137-5-23. L. 67: p. 949, � 17. L. 76: Entire section amended, p. 773, � 1, effective April 30. L. 88: (3) added, p. 1288, � 19, effective May 23. L. 89: (1) amended, p. 1457, � 11, effective June 7. L. 93: (1) and (2) amended, p. 1283, � 5, effective June 6. L. 2000: (1)(a) amended, p. 1500, � 4, effective August 2. L. 2024: (4) added, (HB 24-1179), ch. 2, p. 4, � 1, effective February 15. L. 2025: (1)(a) amended, (HB 25-1324), ch. 445, p. 2559, � 2, effective June 4.