Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-5-101 — Duties of assessor
The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities. Source: L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: p. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective January 1, 1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1.
Source: official text