Colo. Rev. Stat. § 39-13-107
Current through Chapter 492 of the 2024 Legislative Session
It is the duty of each assessor to examine at least once each year all documents recorded in his county upon which a documentary fee has been paid and to determine in each case the consideration upon which such fee was computed and paid. He shall compile and maintain in his office a continuing record of all such considerations to assist him in appraising property and determining the actual value thereof as required by the provisions of section 39-1-103(5).
C.R.S. § 39-13-107