Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-5-102
When schedules required - nonresident owners listed
# (1)
Ownership of real property shall be ascertained by the assessor from the records of the county clerk and recorder, and owners of real property shall not be required to file schedules listing the same; but any person having or claiming to have an undivided interest in any real property, or any inchoate, possessory, or equitable interest therein, or any other estate less than the fee, or any lien on any real property may file a schedule with the assessor, specifying such interest.
# (2)
When the ownership of any real or personal property cannot be ascertained by the assessor after due diligence, he may list such property under the legend owner unknown.
# (3)
The assessor shall furnish annually by the first day of June to the executive director of the department of revenue a list of the names and addresses of all nonresidents of the state as shown by the assessor's records as of the previous assessment date to have owned real or personal property within the county. Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-2. L. 69: p. 1132, § 1.
Amendment history
L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-2. L. 69: p. 1132, § 1.
Source: view the official text
In this article (40 sections)
- 39-5-101 · Duties of assessor
- 39-5-102 · When schedules required - nonresident owners listed
- 39-5-103 · Property described
- 39-5-103.5 · Maps of parcels of land in the county
- 39-5-104 · Valuation of property
- 39-5-104.5 · Valuation of personal property
- 39-5-104.7 · Valuation of real and personal property that produces…
- 39-5-105 · Improvements - water rights - valuation
- 39-5-106 · Purchase of state land
- 39-5-107 · Personal property schedule
- 39-5-108 · Schedule sent to taxpayer - return
- 39-5-108.5 · Furnished residential real property rental advertisements…
- 39-5-110 · Property brought into state after assessment date - removal…
- 39-5-113 · Movable equipment - apportionment of value
- 39-5-113.3 · Oil and gas drilling rigs - apportionment of value
- 39-5-113.5 · Works of art - apportionment of value
- 39-5-114 · Unclassified property shown on schedule
- 39-5-115 · Taxpayer to furnish information - affidavit on mineral leases
- 39-5-116 · Failure to file schedule - failure to fully and completely…
- 39-5-117 · Property improvements destroyed after assessment date
- 39-5-118 · Failure to receive schedule - validity of valuation
- 39-5-119 · Refusal to answer - court order
- 39-5-120 · Tax schedules endorsed and filed - availability for…
- 39-5-121 · Notice of valuation - legislative declaration - definition -…
- 39-5-121.5 · Valuation - inspection of data by taxpayers
- 39-5-122 · Taxpayer's remedies to correct errors
- 39-5-122.7 · Alternate protest and appeal procedure for specified…
- 39-5-123 · Abstract of assessment or amended abstract of assessment
- 39-5-124 · Property tax administrator to examine abstract
- 39-5-125 · Omission - correction of errors
- 39-5-126 · Wrongful return by assessor
- 39-5-127 · Correction of assessments
- 39-5-128 · Certification of valuation for assessment
- 39-5-129 · Delivery of tax warrant - public inspection
- 39-5-130 · Informality not to invalidate
- 39-5-132 · Assessment and taxation of new construction
- 39-5-133 · 2011 modification of statutory definition of agricultural…
- 39-5-134 · Controlled environment agricultural facility - valuation -…
- 39-5-201 · Legislative declaration
- 39-5-202 · Taxation of mobile homes - effective date