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

Colo. Rev. Stat. § 39-5-101 (2024)

Duties of assessor

✓ C.R.S. 2024: the 2025 and 2026 sessions are not included
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The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities.

Source: L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: p. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective January 1, 1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1.

Notes of Decisions
Cited in 7 cases, 1981–2018 · 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 2× “S. (1977 Cum.Supp.), which requires the taxpayer to submit annually a list of property to be assessed including its “age, quality, quantity or value.”
Sandstrom v. Solen, 2016 COA 29. · cites it 2× “§§ 39-5-101 to -206, C.R.S. 2015 (valuation and taxation); see § 39-5-101 (“The assessor shall list all taxable real and personal property located within his county .”
Huddleston v. Bd. of Equalization, 31 P.3d 155 (Colo. 2001). “Article 5 imposes a duty on the county assessor to list all taxable personal property located within his county, § 39-5-101, and in furtherance of that duty, it requires that "(alll taxable personal property shall be listed on a form of schedule approved by the administrator and…”
Sandstrom v. Solen, 2016 COA 29, 370 P.3d 669. · cites it 2× “The assessor, not the treasurer, creates tax parcels and assesses property taxes, §§ 39-5-101 to -206, C.R.S. 2015 (valuation and taxation); see § 39-5-101 (“The assessor shall list all taxable real and personal property located within his county.”
Bd. of Cnty. Commissioners v. Colorado Bd. of Assessment Appeals, 628 P.2d 156 (Colo. Ct. App. 1981). “), and the assessor’s duties are established in § 39-5-101 et seq. C.R.S.1973 (1979 Cum. Supp.”
Sandstrom v. Solen, 2016 COA 29. · cites it 2× “§§ 39-5-101 to -206, C.R.S. 2015 (valuation and taxation); see § 39-5-101 (“The assessor shall list all taxable real and personal property located within his county .”
People v. Vargas-Reyes, 434 P.3d 1198 (Colo. Ct. App. 2018). “1, § 39-5-101, 1972 Colo. Sess. Laws 213 . With the exception of changes to internal statutory cross-references resulting from the recodification of the statutes in the 1973 Code, this language remains unchanged today.”
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