{"data":{"id":"us-co/c.r.s.-39-9-105","jurisdiction":"us-co","citation":"C.R.S. § 39-9-105","heading":"Certification of valuations for assessment.","body":"(1) No later than December 20 of each year, the state board of equalization shall complete its review of the abstracts of assessment of the several counties of the state, and the chair of the state board of equalization shall thereupon certify to the assessor of each county a statement of the changes, if any, ordered by said board in the abstract of his or her county for the current taxable year and for the next succeeding taxable year and shall also return the abstract of assessment for the current taxable year to each county.\n\n(2) Repealed.","path":["Title 39 - Taxation","Article 9 - State Board of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":"7faeaa6eccf6bdf9ddce40cb6756f356175f6a521a53bca8f8ff9d93dddc7326","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-9-104","next":"us-co/c.r.s.-39-9-106"},"notice":"GroundRules: Original legal text. Not legal advice."}