Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-5-110
Property brought into state after assessment date - removal before next assessment date
# (1)
Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section 39-5-108.
# (2)
If any taxable personal property located in the state on the assessment date or brought into the state at any time after the assessment date is removed from the state before the next following assessment date, the owner of the property shall not be relieved of any tax obligation with respect to the property as a result of the transfer of the property for the property tax year in which the transfer occurred.
# (3)
Repealed.
# (4)
Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section 39-5-113.3. Source: L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: p. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1. Cross references: (1) For the assessment date, see § 39-1-105. (2) For the legislative declaration contained in the 1996 act amending subsections (1) and (2), see section 1 of chapter 16, Session Laws of Colorado 1996. 39-5-111. Livestock, agricultural products - not valued, when. (Repealed) Source: L. 64: R&RE, p. 699, § 1. C.R.S. 1963: § 137-5-11. L. 75: (2) amended and (3) added, p. 1476, § 1, effective April 9. L. 76: (2) amended, p. 760, § 20, effective January 1, 1977. L. 83: Entire section repealed, p. 1485, § 11, effective April 22. 39-5-112. Livestock - apportionment of value. (Repealed) Source: L. 64: R&RE, p. 699, § 1. C.R.S. 1963: § 137-5-12. L. 67: p. 949, § 15. L. 76: Entire section repealed, p. 765, § 33, effective January 1, 1977.
Amendment history
L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: p. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 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