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

Colo. Rev. Stat. § 39-5-201 (2026)

Legislative declaration

✓ current as of July 2026
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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(3) Repealed.

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 L. 83: (3) repealed, p. 1485, § 11, effective April 22.

Notes of Decisions
Cited in 2 cases, 1976–2001 · leading case: Am. Mobilehome Ass'n, Inc. v. Dolan, 553 P.2d 758 (Colo. 1976).
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Am. Mobilehome Ass'n, Inc. v. Dolan, 553 P.2d 758 (Colo. 1976). · cites it 4× “For example, section 39-5-201, C.R.S. 1973 declared that “by reason of the unique nature of such property [movable structures], administration of the imposition and collection of such tax can best be accomplished by the department of revenue acting through its authorized agents…”
Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001). “§ 39-5-201 to 206, 11 C.R.S. (2000). Specifically, the General Assembly concluded that "mobile homes shall be subject to ad valorem taxation under the provisions of articles 1 to 9 of this title as if they were real property but shall be subject to the provisions of article 10…”
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