Colorado Revised Statutes

Colo. Rev. Stat. § 39-8-105 (2026)

Reports of assessor

✓ current as of July 2026

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(1) At a meeting of the county board of equalization on or before each September 15 in a county that has made an election pursuant to section 39-5- 122.7 (1), or on or before each July 15 in all other counties, the assessor shall report the valuation for assessment of all taxable real property in the county. The assessor shall submit a list of all persons who have appeared before him or her to present objections or protests concerning real property and the action taken in each case.

(2) At the meeting of the board described in subsection (1) of this section, the assessor shall also report the valuation of all taxable personal property in the county and shall note any valuations for assessment of portable or movable equipment which have been apportioned pursuant to section 39-5-113. The assessor shall submit a list of all persons in the county who have failed to return any schedules and shall report the action taken in each case. The assessor shall also submit a list of persons who have appeared before him or her to present objections or protests and the action taken in each case.

Source: L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-3. L. 67: p. 951, § 21. L. 76: Entire section amended, p. 763, § 25, effective January 1, 1977. L. 81: Entire section R&RE, p. 1834, § 11, effective June 12. L. 88: (2) amended, p. 1301, § 8, effective April 29. L. 90: (1) amended, p. 1694, § 11, effective January 1, 1991. L. 98: (1) amended, p. 469, § 4, effective July 1. L. 2009: (2) amended, (SB 09-292), ch. 369, p. 1987, § 135, effective August 5. L. 2014: Entire section amended, (HB 14-1020), ch. 5, p. 86, § 1, effective February 19.

Notes of Decisions

Cited in 3 cases, 1996–2001 · leading case: People v. Hill, 934 P.2d 821 (Colo. 1997).

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People v. Hill, 934 P.2d 821 (Colo. 1997). · cites it 2× “1, § 39-8-105, 1972 Colo. Sess. Laws 190 , 226-27.”

City & Cnty. of Denver v. Bd. of Assessment Appeals, 30 P.3d 177 (Colo. 2001). · cites it 2× “Section 39-8-105 states that the "[plroperty, real and personal, of public libraries, and of the state and its political subdivisions, including school districts or any cooperative association thereof, shall be exempt from the levy and collection of property tax.”

People v. Jones, 935 P.2d 28 (Colo. Ct. App. 1996). · cites it 2× “44, § 39-8-105(4) at 226 (now codified as § 16-8-105(4), C.”

— Colo. Rev. Stat. § 39-8-105(2) — 1 case

People v. Hill, 934 P.2d 821 (Colo. 1997). “1, § 39-8-105, 1972 Colo. Sess. Laws 190 , 226-27.”

— Colo. Rev. Stat. § 39-8-105(4) — 1 case

People v. Jones, 935 P.2d 28 (Colo. Ct. App. 1996). “44, § 39-8-105(4) at 226 (now codified as § 16-8-105(4), C.”

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