{"data":{"id":"us-co/c.r.s.-39-5-101","jurisdiction":"us-co","citation":"C.R.S. § 39-5-101","heading":"Duties of assessor.","body":"The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities.","path":["Title 39 - Taxation","Article 5 - Valuation and Taxation","Part 1 - REAL AND PERSONAL PROPERTY"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"d5ef4c0d1c0b2975af96f6720c4097e72e393c1f9419fae31174f6c913112fea","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-4.1-101-to-39-4.1-110","next":"us-co/c.r.s.-39-5-102"},"notice":"GroundRules: Original legal text. Not legal advice."}