Colorado Statutes
§ 39-5-126 — Wrongful return by assessor
Whenever any assessor willfully
and knowingly omits any taxable property in his county from the assessment roll, or
willfully and knowingly values any taxable property in his county contrary to the
manner prescribed by law, and willfully and knowingly subscribes and swears to an
abstract of assessment reflecting such omissions and containing such unlawful
valuations, he is guilty of perjury in the second degree and, upon conviction thereof,
shall be punished according to law.
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Legislative History
Source: L. 64: R&RE, p. 705, � 1. C.R.S. 1963: � 137-5-26. L. 67: p. 950, � 18. L.
72: p. 570, � 52.
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 taxes