Colorado Revised Statutes
Colo. Rev. Stat. § 39-5-202 (2024)
Taxation of mobile homes - effective date
✓ C.R.S. 2024: the 2025 and 2026 sessions are not included
Find cases:
SyfertCases citing this section
CO-LEGleg.colorado.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Commencing January 1, 1978, 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 of this title concerning the collection of taxes as if they were personal property.
Source: L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978.
Notes of Decisions
Cited in 1
case, 2001–2001 · leading case: Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001).
Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001). “" § 39-5-202, 11 C.R.S. (2000). The predecessor to that statute was the subject of a constitutional challenge, based on lack of complete uniformity in taxation of mobile homes and conventional homes.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.