Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-1-120 (2026)

Filing - when deemed to have been made

✓ current as of July 2026
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(1) (a) Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United States mail shall be deemed filed with and received by the public officer or agency to which it was addressed on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed.

(b) Any such document which is mailed, but not received by the public officer or agency to which it was addressed, or is received and the cancellation mark is not legible, or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mail on or before the date due for filing. In such cases of nonreceipt of a document by the public officer or agency to which it was addressed, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by such public officer of the failure to receive such document.

(2) If any report, schedule, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, schedule, claim, tax return, statement, remittance, or other document was mailed to the public officer or agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.

(3) If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.

Source: L. 77: Entire section added, p. 1404, § 2, effective July 1. L. 79: (1)(a) amended, p. 1420, § 1, effective January 1, 1980.

39-1-121. Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions. (1) As used in this section, unless the context otherwise requires:

(a) "Communication" means any tax statement pursuant to section 39-10-103.

(b) "Mill" means the rate of property taxation equivalent to the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.

(c) "Valuation for assessment" means the actual value of any real or personal property multiplied by the assessment percentages specified in law.

(2) The general assembly hereby finds, determines, and declares that communications to taxpayers regarding the imposition of property taxes expressed in mills can be unduly confusing to the general public. The general assembly further finds, determines, and declares that, for the convenience of taxpayers and to assist citizens in better understanding the property taxation system, it is advantageous for governmental entities levying property taxes to inform taxpayers of such tax rates in terms of the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.

(3) In any communication to a taxpayer, any mill levy amounts stated shall be converted into the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.

Source: L. 88: Entire section added, p. 1273, § 7, effective July 1. L. 92: (1)(a) amended, p. 2181, § 52, effective June 2. L. 94: (1)(a) amended, p. 1197, § 103, effective July 1. L. 2020: (1)(c) amended, (SB 20-223), ch. 291, p. 1438, § 4, effective January 1, 2021.

Editor's note: Section 5(2) of chapter 291 (SB 20-223), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 2 of Senate Concurrent Resolution 20-001. The ballot issue, referred to voters as amendment B, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows: FOR: 1,740,395 AGAINST: 1,285,136 39-1-122. Interim task force to study property tax assessment - classification - land used for agricultural and other purposes - 2010 interim - legislative declaration - repeal. (Repealed) Source: L. 2010: Entire section added, (HB 10-1293), ch. 357, p. 1699, § 1, effective June 7.

Editor's note: Subsection (7) provided for the repeal of this section, effective July 1, 2012. (See L. 2010, p. 1699.)

Notes of Decisions
Cited in 3 cases, 1984–1995 · leading case: BQP Indus., Inc. v. State Bd. of Equalization, 694 P.2d 337 (Colo. Ct. App. 1984).
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BQP Indus., Inc. v. State Bd. of Equalization, 694 P.2d 337 (Colo. Ct. App. 1984). · cites it 3× “Section 39-1-120(3), C.R.S. In light of the foregoing we conclude that the trial court erred in granting summary judgment in favor of Weld County against Monfort and Kodak.”
Golden Aluminum Co. v. Weld Cnty. Bd. of Cnty. Commissioners, 867 P.2d 190 (Colo. Ct. App. 1993). · cites it 2× “See § 39-1-120(3), C.R.S. (1982 Repl.Vol. 16B); § 2-4-108(2), C.”
Leprino v. Huddleston, 902 P.2d 962 (Colo. Ct. App. 1995). · cites it 8× “Section 39-1-120(1)(a) provides that: Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is…”
Colo. Rev. Stat. § 39-1-120(1)(a): 1 case
Leprino v. Huddleston, 902 P.2d 962 (Colo. Ct. App. 1995). “Section 39-1-120(1)(a) provides that: Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is…”
Colo. Rev. Stat. § 39-1-120(3): 2 cases
BQP Indus., Inc. v. State Bd. of Equalization, 694 P.2d 337 (Colo. Ct. App. 1984). “Section 39-1-120(3), C.R.S. In light of the foregoing we conclude that the trial court erred in granting summary judgment in favor of Weld County against Monfort and Kodak.”
Golden Aluminum Co. v. Weld Cnty. Bd. of Cnty. Commissioners, 867 P.2d 190 (Colo. Ct. App. 1993). “See § 39-1-120(3), C.R.S. (1982 Repl.Vol. 16B); § 2-4-108(2), C.”
Colo. Rev. Stat. § 39-1-120(l)(a): 1 case
Leprino v. Huddleston, 902 P.2d 962 (Colo. Ct. App. 1995). “Section 39-1-120(1)(a) provides that: Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is…”
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