Colorado Statutes
§ 39-5-127 — Correction of assessments
Colorado § 39-5-127
This text of Colorado § 39-5-127 (Correction of assessments) 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. § 39-5-127 (2026).
Text
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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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.
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-5-127, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-5-127.