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

Colo. Rev. Stat. § 39-5-104 (2026)

Valuation of property

✓ current as of July 2026
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Each tract or parcel of land and each town or city lot shall be separately appraised and valued, except when two or more adjoining tracts, parcels, or lots are owned by the same person, in which case the same may be appraised and valued either separately or collectively. When a single structure, used for a single purpose, is located on more than one town or city lot, the entire land area shall be appraised and valued as a single property.

Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-4.

Notes of Decisions
Cited in 10 cases (2 in the last 5 years), 1990–2022 · leading case: Lodge Props., Inc. & Bd. of Assessment Appeals v. Eagle Cnty. Bd. of Equalization., 2022 CO 9 (Colo. 2022).
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Lodge Props., Inc. & Bd. of Assessment Appeals v. Eagle Cnty. Bd. of Equalization., 2022 CO 9 (Colo. 2022). · cites it 3× “¶30 Section 39-5-104, C.R.S. ( 2021 ) , in turn, provides, "Each tract or parcel of land .”
Bd. of Assessment Appeals v. Sampson, 105 P.3d 198 (Colo. 2005). · cites it 2× “See also § 39-5-104, C.R.S. (2004). Once the assessor determines the actual value of the property and issues a Notice of Valuation, a taxpayer has the right to protest the assessor’s valuation.”
Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016). · cites it 6× “” § 39-5-104, C.R.S. 2015; see Mitchell v. Espinosa , 125 Colo.”
Sandstrom v. Solen, 370 P.3d 669 (Colo. Ct. App. 2016). · cites it 6× “” § 39-5-104, C.R.S.2015; see Mitchell v. Espinosa, 125 Colo.”
HDH P'ship v. Hinsdale Cnty. Bd. of Equalization, 2017 COA 134 (Colo. Ct. App. 2017). · cites it 4× “¶ 17 We are also unpersuaded that section 39-5-104, C.R.S. 2017, required the Assessor to tax the individual deed holders.”
Gilpin Cnty. Bd. of Equalization v. Russell, 941 P.2d 257 (Colo. 1997). “X, § 3; § 39-5-104, 16B C.R.S. (1994). After taxpayer protest of the initial assessment to the county tax assessor, the taxpayer may seek review and decision by the BOE, see Arapahoe County Bd.”
Reale v. Bd. of Real Est. Appraisers, 880 P.2d 1205 (Colo. 1994). · cites it 2× “C.R.S. 39-5-104. Each county assessor is responsible for preparing and certifying an annual Abstract of Assessment cataloging all taxable property and a Certificate of Value which is submitted to each taxing authority in the county showing the total valuation for assessment of…”
Laduke v. Cf & I Steel Corp., 785 P.2d 605 (Colo. 1990). · cites it 2× “Section 39-5-104 requires that each parcel of land and each town or city lot shall be separately appraised and valued, except when two or more adjoining lots or parcels are owned by the same person, in which event they may be appraised either separately or together.”
Sandstrom v. Solen, 2016 COA 29 (Colo. Ct. App. 2016). · cites it 6× “” § 39-5-104, C.R.S. 2015; see Mitchell v. Espinosa , 125 Colo.”
20SC852 – Lodge Props. v. Eagle Cnty. (Colo. 2022). · cites it 3× “¶30 Section 39-5-104, C.R.S. (2021), in turn, provides, “Each tract or parcel of land .”
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