Colorado § 39-5-201 Legislative declaration

Colorado Statutes

§ 39-5-201 — Legislative declaration

Colorado § 39-5-201

Title 39Taxation

Art.Valuation and Taxation

This text of Colorado § 39-5-201 (Legislative declaration) 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. § 39-5-201 (2026).

Text

(1)The general assembly hereby finds and declares that the present method of taxation of mobile homes, the specific ownership tax, is inappropriate; that mobile homes are more properly taxed by a change from such method to an ad valorem method of taxation similar to the method of taxation of conventional housing.

(2)Uniform treatment of mobile homes is hereby declared to be an exclusive matter of statewide concern. No home rule city, city, county, or other local government shall impose a license or any other special fees on the ownership or occupancy of mobile homes that is not similarly imposed on conventional homes.

(3)Repealed.

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(1) The general assembly hereby finds
and declares that the present method of taxation of mobile homes, the specific
ownership tax, is inappropriate; that mobile homes are more properly taxed by a
change from such method to an ad valorem method of taxation similar to the
method of taxation of conventional housing.

(2) Uniform treatment of mobile homes is hereby declared to be an exclusive
matter of statewide concern. No home rule city, city, county, or other local
government shall impose a license or any other special fees on the ownership or
occupancy of mobile homes that is not similarly imposed on conventional homes.

(3) Repealed.

Legislative History

Source: L. 77: Entire part RC&RE, p. 1740, � 3, effective January 1, 1978. L. 78: (3) added, p. 478, � 1, effective March 10. L. 79: (1) amended, p. 1640, � 51, effective July 19. L. 83: (3) repealed, p. 1485, � 11, effective April 22.