{"data":{"id":"us-co/c.r.s.-39-5-124","jurisdiction":"us-co","citation":"C.R.S. § 39-5-124","heading":"Property tax administrator to examine abstract.","body":"(1) When the abstract of assessment has been subscribed and sworn to by the assessor and by the chairman of the board of county commissioners, the assessor shall transmit, in electronic or paper format, one copy thereof to the administrator.\n\n(2) Upon receipt of such abstract, the administrator shall examine the same without delay and, if it is found correct as to form, shall certify such fact to the assessor, and such certification shall be conclusive evidence of the fact, time, and place of filing such abstract. If such abstract is found incorrect as to form, the administrator shall return the same to the assessor for correction.","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":"b6e0e2740c717475bdfd834d0447078621d06bd245452b6d5a1db7b335c142b0","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-5-123","next":"us-co/c.r.s.-39-5-125"},"notice":"GroundRules: Original legal text. Not legal advice."}