Part 1 - REAL AND PERSONAL PROPERTY
- Section 39-5-101 - Duties of assessor
- Section 39-5-102 - When schedules required - nonresident owners listed
- Section 39-5-103 - Property described
- Section 39-5-103.5 - Maps of parcels of land in the county
- Section 39-5-104 - Valuation of property
- Section 39-5-104.5 - Valuation of personal property
- Section 39-5-104.7 - Valuation of real and personal property that produces alternating current electricity from a renewable energy source
- Section 39-5-105 - Improvements - water rights - valuation
- Section 39-5-106 - Purchase of state land
- Section 39-5-107 - Personal property schedule
- Section 39-5-108 - Schedule sent to taxpayer - return
- Section 39-5-108.5 - Furnished residential real property rental advertisements - information to be provided to the assessor - legislative declaration
- Section 39-5-109 - [Repealed]
- Section 39-5-110 - Property brought into state after assessment date - removal before next assessment date
- Section 39-5-111 - [Repealed]
- Section 39-5-112 - [Repealed]
- Section 39-5-113 - Movable equipment - apportionment of value
- Section 39-5-113.3 - Oil and gas drilling rigs - apportionment of value
- Section 39-5-113.5 - Works of art - apportionment of value
- Section 39-5-114 - Unclassified property shown on schedule
- Section 39-5-115 - Taxpayer to furnish information - affidavit on mineral leases
- Section 39-5-116 - Failure to file schedule - failure to fully and completely disclose
- Section 39-5-117 - Property improvements destroyed after assessment date
- Section 39-5-118 - Failure to receive schedule - validity of valuation
- Section 39-5-119 - Refusal to answer - court order
- Section 39-5-120 - Tax schedules endorsed and filed - availability for inspection
- Section 39-5-121 - [See Note] Notice of valuation - legislative declaration - definition - repeal (ยง 39-5-121)
- Section 39-5-121.5 - Valuation - inspection of data by taxpayers
- Section 39-5-122 - Taxpayer's remedies to correct errors
- Section 39-5-122.1 - [Repealed]
- Section 39-5-122.5 - [Repealed]
- Section 39-5-122.7 - Alternate protest and appeal procedure for specified counties
- Section 39-5-122.8 - [Repealed]
- Section 39-5-123 - Abstract of assessment or amended abstract of assessment - repeal
- Section 39-5-124 - Property tax administrator to examine abstract
- Section 39-5-125 - Omission - correction of errors
- Section 39-5-126 - Wrongful return by assessor
- Section 39-5-127 - Correction of assessments
- Section 39-5-128 - Certification of valuation for assessment - repeal
- Section 39-5-129 - Delivery of tax warrant - public inspection - repeal
- Section 39-5-130 - Informality not to invalidate
- Section 39-5-131 - [Repealed]
- Section 39-5-132 - Assessment and taxation of new construction
- Section 39-5-133 - 2011 modification of statutory definition of "agricultural land" - TABOR election - adjustment of district mill levy
- Section 39-5-134 - Controlled environment agricultural facility - valuation - affidavit - definition - repeal