Colorado § 39-8-105 Reports of assessor

Colorado Statutes

§ 39-8-105 — Reports of assessor

Colorado § 39-8-105

Title 39Taxation

Art.County Boards of Equalization

This text of Colorado § 39-8-105 (Reports of assessor) 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. § 39-8-105 (2026).

Text

(1)At a meeting of the county board of equalization on or before each September 15 in a county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7, or on or before each July 15 in all other counties, the assessor shall report the valuation for assessment of all taxable real property in the county. The assessor shall submit a list of all persons who have appeared before the assessor to present objections or protests concerning real property and the action taken in each case.

(2)At the meeting of the board described in subsection (1) of this section, the assessor shall also report the valuation of all taxable personal property in the county and shall note any valuations for assessment of portable or movable equipment which have been apportioned purs

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(1) At a meeting of the county board of
equalization on or before each September 15 in a county that uses an alternate
protest and appeal procedure pursuant to section 39-5-122.7, or on or before each
July 15 in all other counties, the assessor shall report the valuation for assessment
of all taxable real property in the county. The assessor shall submit a list of all
persons who have appeared before the assessor to present objections or protests
concerning real property and the action taken in each case.

(2) At the meeting of the board described in subsection (1) of this section, the
assessor shall also report the valuation of all taxable personal property in the
county and shall note any valuations for assessment of portable or movable
equipment which have been apportioned pursuant to section 39-5-113. The assessor
shall submit a list of all persons in the county who have failed to return any
schedules and shall report the action taken in each case. The assessor shall also
submit a list of persons who have appeared before him or her to present objections
or protests and the action taken in each case.

Legislative History

Source: L. 64: R&RE, p. 712, � 1. C.R.S. 1963: � 137-8-3. L. 67: p. 951, � 21. L. 76: Entire section amended, p. 763, � 25, effective January 1, 1977. L. 81: Entire section R&RE, p. 1834, � 11, effective June 12. L. 88: (2) amended, p. 1301, � 8, effective April 29. L. 90: (1) amended, p. 1694, � 11, effective January 1, 1991. L. 98: (1) amended, p. 469, � 4, effective July 1. L. 2009: (2) amended, (SB 09-292), ch. 369, p. 1987, � 135, effective August 5. L. 2014: Entire section amended, (HB 14-1020), ch. 5, p. 86, � 1, effective February 19. L. 2025: (1) amended, (HB 25-1324), ch. 445, p. 2560, � 4, effective June 4.