Section 39-5-110 - Property brought into state after assessment date - removal before next assessment date(1) Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section 39-5-108.(2) If any taxable personal property located in the state on the assessment date or brought into the state at any time after the assessment date is removed from the state before the next following assessment date, the owner of the property shall not be relieved of any tax obligation with respect to the property as a result of the transfer of the property for the property tax year in which the transfer occurred.(4) Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section 39-5-113.3.L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: p. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1. (1) For the assessment date, see § 39-1-105. (2) For the legislative declaration contained in the 1996 act amending subsections (1) and (2), see section 1 of chapter 16, Session Laws of Colorado 1996.