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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-5-123: Abstract of assessment or amended abstract of assessment.

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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

(1) (a) Upon conclusion of hearings by the county board of equalization, as provided in article 8 of this title 39, the assessor shall complete the assessment roll of all taxable property within the assessor's county, and, no later than August 25 in each year or no later than November 21 in each year in any county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7, the assessor shall prepare therefrom the abstract of assessment and in person, and not by deputy, shall subscribe the assessor's name, under oath, to the following statement, which shall be a part of such abstract:

I, .............., the assessor of .............. county, Colorado, do solemnly swear that in the assessment roll of such county I have listed and valued all taxable property located therein and that such property has been assessed for the current year in the manner prescribed by law and that the foregoing abstract of assessment is a true and correct compilation of each schedule.

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(b) Upon completion by the assessor of the abstract of assessment, the chairman of the board of county commissioners shall examine such abstract and shall sign the following statement, which shall be a part of such abstract:

I, ................, chairman of the ............. county board of county commissioners, certify that the county board of equalization has concluded its hearings, pursuant to the provisions of article 8 of this title, that I have examined the abstract of assessment, and that all valuation changes ordered by the county board of equalization have been incorporated therein.

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(2) The assessor shall file, in an electronic or paper format, one copy of the abstract of assessment with the administrator, and, appended thereto, the assessor shall also file the aggregate valuation for assessment of all taxable property in the county, each municipality, and each school district within the county, by classes and subclasses, on a form prescribed by the administrator.

(3) Along with the abstract of assessment, the assessor shall file with the property tax administrator information relating to the valuation for assessment for residential real property, including new construction, increased volume of mineral and oil and gas production, and any other data determined by the administrator as necessary to determine the valuation for assessment for such property.

(4) Repealed.

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

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