Colo. Rev. Stat. § 39-6-107
Current through Acts effective through 5/1/2024 of the 2024 Legislative Session.
All machinery and equipment and personal property shall be listed on a personal property schedule which shall be submitted as set forth in section 39-5-107 and valued for assessment by the assessor. Improvements, except mining improvements within a mine excavation, shall be listed separately and valued for assessment by the assessor.
C.R.S. § 39-6-107