{"data":{"id":"us-co/c.r.s.-2-4-115","jurisdiction":"us-co","citation":"C.R.S. § 2-4-115","heading":"Assessed value - valuation for assessment.","body":"(1) The phrase \"assessed value\" means either the assessed value for the purpose of a levy imposed by a local governmental entity or the assessed value for the purpose of a levy imposed by a school district as best determined in the particular context by the property tax administrator.\n\n(2) The phrase \"valuation for assessment\" means either the valuation for assessment for the purpose of a levy imposed by a local governmental entity or the valuation for assessment for the purpose of a levy imposed by a school district as best determined in the particular context by the property tax administrator.","path":["Title 2 - LEGISLATIVE","Article 4 - Construction of Statutes","Part 1 - CONSTRUCTION OF WORDS AND PHRASES"],"source_url":"https://olls.info/crs/crs2026-title-02.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"dae413098192c23667af7023e52b729d39c7450a4ea4784578755d4ccd81241b","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-2-4-114","next":"us-co/c.r.s.-2-4-201"},"notice":"GroundRules: Original legal text. Not legal advice."}