Colorado § 39-5-127 Correction of assessments

Colorado Statutes

§ 39-5-127 — Correction of assessments

Colorado·Title 39 Taxation·Art. Valuation and Taxation

Whenever the state board of
equalization makes any change in the abstract of assessment of any county or
orders an increase or decrease in the valuation of any class or subclass of property
located therein, the assessor shall make the necessary changes in the abstract of
assessment of the next succeeding taxable year required to carry out such order;
except that, whenever the state board of equalization changes the valuation of any
class or subclass of property pursuant to section 39-9-103 (7), the assessor shall
make the necessary changes in the abstract of assessment of the current taxable
year required to carry out such order.

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Whenever the state board of
equalization makes any change in the abstract of assessment of any county or
orders an increase or decrease in the valuation of any class or subclass of property
located therein, the assessor shall make the necessary changes in the abstract of
assessment of the next succeeding taxable year required to carry out such order;
except that, whenever the state board of equalization changes the valuation of any
class or subclass of property pursuant to section 39-9-103 (7), the assessor shall
make the necessary changes in the abstract of assessment of the current taxable
year required to carry out such order.

Colorado § 39-5-127 (Correction of assessments) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 705, � 1. C.R.S. 1963: � 137-5-27. L. 77: Entire section amended, p. 1755, � 1, effective July 23. L. 83: Entire section amended, p. 2092, � 1, effective September 23.