Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-1-114 — Who may administer oath
Whenever any fact, matter, or thing is required by the provisions of articles 1 to 13 of this title to be verified by oath or affirmation, any assessor, treasurer, or county clerk and recorder, or a deputy of any of said officers may administer such oath or affirmation. The deputy need not certify the oath in the name of the principal. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-14.
Source: official text