{"data":{"id":"us-co/c.r.s.-39-5-103","jurisdiction":"us-co","citation":"C.R.S. § 39-5-103","heading":"Property described.","body":"In listing tracts or parcels of real property, the assessor shall identify the same by section, or part of a section, township, and range, and, if such part of a section is not a legal subdivision, then by some other description sufficient to identify the same. In listing town or city lots, he shall describe the same by number of lot and block, or otherwise, in accordance with the system of numbering or describing used by the town or city in which said lots are located.","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":"8a2fbb4a0e65d6dddb77104327c8b25c65a353fb634636d0605d19bcb0ab3c1b","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-5-102","next":"us-co/c.r.s.-39-5-103.5"},"notice":"GroundRules: Original legal text. Not legal advice."}