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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-5-114: Unclassified property shown on schedule.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 5 - Valuation and Taxation
  3. Part 1 - REAL AND PERSONAL PROPERTY

If any person owns, holds, or controls any kind or character of taxable personal property which is not specifically classified on the personal property schedule, he shall note such property therein, and such notation shall be held to be a sufficient description thereof for purposes of valuing the same, without further enumeration or description; but if the assessor so requests, such person shall disclose of what said property consists and its uses in detail.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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