Statutes, codes, and regulations
Colorado Revised Statutes
Title 39 - TAXATIONPROPERTY TAXVALUATION AND TAXATIONArticle 5 - VALUATION AND TAXATION
Part 1 - REAL AND PERSONAL PROPERTY
Section 39-5-127 - Correction of assessments

Colo. Rev. Stat. § 39-5-127

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Current through Acts effective through 6/5/2024 of the 2024 Legislative Session
Section 39-5-127 - Correction of assessments

Whenever the state board of equalization makes any change in the abstract of assessment of any county or orders an increase or decrease in the valuation of any class or subclass of property located therein, the assessor shall make the necessary changes in the abstract of assessment of the next succeeding taxable year required to carry out such order; except that, whenever the state board of equalization changes the valuation of any class or subclass of property pursuant to section 39-9-103(7), the assessor shall make the necessary changes in the abstract of assessment of the current taxable year required to carry out such order.

C.R.S. § 39-5-127

L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-27. L. 77: Entire section amended, p. 1755, § 1, effective July 23. L. 83: Entire section amended, p. 2092, § 1, effective September 23.