{"data":{"id":"us-co/c.r.s.-39-8-105","jurisdiction":"us-co","citation":"C.R.S. § 39-8-105","heading":"Reports of assessor.","body":"(1) At a meeting of the county board of equalization on or before each September 15 in a county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7, or on or before each July 15 in all other counties, the assessor shall report the valuation for assessment of all taxable real property in the county. The assessor shall submit a list of all persons who have appeared before the assessor to present objections or protests concerning real property and the action taken in each case.\n\n(2) At the meeting of the board described in subsection (1) of this section, the assessor shall also report the valuation of all taxable personal property in the county and shall note any valuations for assessment of portable or movable equipment which have been apportioned pursuant to section 39-5-113. The assessor shall submit a list of all persons in the county who have failed to return any schedules and shall report the action taken in each case. The assessor shall also submit a list of persons who have appeared before him or her to present objections or protests and the action taken in each case.","path":["Title 39 - Taxation","Article 8 - County Boards of Equalization"],"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":"a9bcba80486cb9716bb424b2d39275b08e582aa59b70c932a9e65510b8200df6","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-8-104","next":"us-co/c.r.s.-39-8-106"},"notice":"GroundRules: Original legal text. Not legal advice."}