Chapter 02 - Property Tax Act
- 59-2-101 - Short title.
- 59-2-102 - Definitions.
- 59-2-103 - Rate of assessment of property -- Residential property.
- 59-2-103.5 - Procedures to obtain an exemption for residential property.
- 59-2-104 - Situs of property for tax purposes.
- 59-2-105 - Situs of public utilities, bridges, ferries, and canals.
- 59-2-107 - Classes of personal property -- Rulemaking authority.
- 59-2-108 - Depreciation schedule for certain taxable tangible personal property.
- 59-2-201 - Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.
- 59-2-202 - Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty
- 59-2-203 - Record of assessment of railroads and other companies -- Review by county assessor.
- 59-2-204 - Record of assessment of public utility and air travel companies -- Review by county assessor.
- 59-2-205 - Record of assessment of mines -- Review by county assessor.
- 59-2-207 - Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time f
- 59-2-208 - Duties of commission and county auditors relative to mines.
- 59-2-209 - Assessment of improvements, machinery, or structures placed on mines.
- 59-2-210 - Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
- 59-2-211 - Security for tax on uranium and vanadium mining properties.
- 59-2-212 - Equalization of values -- Hearings.
- 59-2-213 - Duty to furnish assessment roll to counties.
- 59-2-214 - Commission to furnish forms for taxpayers' statements.
- 59-2-215 - Chief executive officer of state agency to furnish lists of sold lands.
- 59-2-216 - Commission to furnish list of patented lands to county assessors.
- 59-2-217 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- 59-2-301 - Assessment by county assessor.
- 59-2-301.1 - Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club.
- 59-2-301.2 - Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
- 59-2-301.3 - Definitions -- Assessment of real property subject to a low-income housing covenant.
- 59-2-302 - Basis of property taxation for political subdivision.
- 59-2-303 - General duties of county assessor.
- 59-2-303.1 - Mandatory cyclical appraisals.
- 59-2-305 - Listing property in taxing entities.
- 59-2-305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded.
- 59-2-306 - Statements by taxpayers -- Power of assessors respecting statements.
- 59-2-307 - Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
- 59-2-308 - Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
- 59-2-309 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- 59-2-310 - Assessment in name of claimant as well as owner.
- 59-2-311 - Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
- 59-2-313 - Assessor to furnish information to commission.
- 59-2-314 - Penalty for failure to complete assessment book.
- 59-2-315 - Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
- 59-2-320 - Total property valuation.
- 59-2-321 - Extension of taxes on assessment book.
- 59-2-322 - Transmittal of statement to commission.
- 59-2-323 - Changes ordered by commission.
- 59-2-324 - Entering corrected sum of taxes in assessment book.
- 59-2-325 - Statement transmitted to commission and state auditor.
- 59-2-326 - Assessment roll delivered to county treasurer.
- 59-2-327 - Taxes charged to county treasurer.
- 59-2-328 - Duty of auditor upon termination of treasurer's term of office.
- 59-2-329 - Verification of auditor's statements.
- 59-2-330 - Campers -- Registration certificates and decals obtained from county assessor -- Contents of certificates.
- 59-2-401 - Assessment of transitory personal property.
- 59-2-402 - Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and ad
- 59-2-403 - Assessment of interstate state-assessed commercial vehicles -- Apportionment.
- 59-2-404 - Uniform fee on aircraft -- Collection of fee by commission -- Distribution of fees.
- 59-2-405 - Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
- 59-2-405.1 - Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals.
- 59-2-405.2 - Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
- 59-2-405.3 - Uniform statewide fee on motor homes -- Distribution of revenues.
- 59-2-406 - Collection of uniform fees and other motor vehicle fees.
- 59-2-407 - Administration of uniform fees.
- 59-2-501 - Short title.
- 59-2-502 - Definitions.
- 59-2-503 - Qualifications for agricultural use assessment.
- 59-2-504 - Exclusions from designation as agricultural use -- Exception.
- 59-2-505 - Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
- 59-2-506 - Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
- 59-2-506.5 - Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
- 59-2-507 - Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
- 59-2-508 - Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
- 59-2-509 - Change of ownership or legal description.
- 59-2-510 - Separation of land.
- 59-2-511 - Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
- 59-2-512 - Land located in more than one county.
- 59-2-513 - Tax list and duplicate.
- 59-2-514 - State Farmland Evaluation Advisory Committee -- Membership -- Duties.
- 59-2-515 - Rules prescribed by commission.
- 59-2-701 - Appraisal by certified or licensed appraisers only -- Certification of elected county assessors.
- 59-2-702 - Education and training of appraisers -- Continuing education for appraisers and county assessors.
- 59-2-703 - Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
- 59-2-704 - Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.
- 59-2-704.5 - Commission to adopt rules -- Legislative review.
- 59-2-705 - Personal property audits -- Records confidential -- Cost.
- 59-2-801 - Apportionment of property assessed by commission.
- 59-2-802 - Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
- 59-2-803 - Statement transmitted by county auditors to governing bodies -- Contents of statement.
- 59-2-804 - Interstate allocation of mobile flight equipment.
- 59-2-901 - Determination of rate by commission -- Transmittal to county and state auditors.
- 59-2-902 - Minimum basic tax levy for school districts.
- 59-2-903 - Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
- 59-2-904 - Participation by district in state's contributions to state-supported leeway program.
- 59-2-905 - Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of re
- 59-2-906 - Rates fixed by commission valid.
- 59-2-908 - Single aggregate limitation -- Maximum levy.
- 59-2-909 - Time for adoption of levy -- County purpose requirement.
- 59-2-910 - Amount available for each purpose.
- 59-2-911 - Exceptions to maximum levy limitation.
- 59-2-912 - Time for adoption of levy -- Certification to county auditor.
- 59-2-913 - Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- For
- 59-2-914 - Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor.
- 59-2-916 - Tax for development of Colorado River Water Project.
- 59-2-917 - Use of funds.
- 59-2-918.5 - Hearings on judgment levies -- Advertisement.
- 59-2-918.6 - New and remaining school district budgets -- Advertisement -- Public hearing.
- 59-2-919 - Notice, public hearing, and resolution requirements for certain tax increases -- Exceptions -- Applicability of provisions.
- 59-2-919.1 - Notice of property valuation and tax changes.
- 59-2-919.2 - Consolidated advertisement of public hearings.
- 59-2-920 - Resolution and levy to be forwarded to commission -- Exception.
- 59-2-921 - Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
- 59-2-922 - Replacement resolution for greater tax rate.
- 59-2-923 - Expenditures of money prior to adoption of budget or tax rate.
- 59-2-924 - Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified tax rate -- Rulemaking autho
- 59-2-924.1 - Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
- 59-2-924.2 - Adjustments to the calculation of a taxing entity's certified tax rate.
- 59-2-924.3 - Adjustment of the calculation of the certified tax rate for a school district imposing a capital outlay levy in a county of the first class.
- 59-2-924.4 - Adjustment of the calculation of the certified tax rate for certain divided school districts.
- 59-2-926 - Proposed tax increase by state -- Notice -- Contents -- Dates.
- 59-2-1001 - County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
- 59-2-1002 - Change in assessment -- Force and effect -- Additional assessments -- Notice to interested persons.
- 59-2-1003 - Power of county board to increase or decrease assessment.
- 59-2-1004 - Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.
- 59-2-1004.5 - Valuation adjustment for decrease in taxable value caused by a natural disaster.
- 59-2-1004.6 - Tax relief for decrease in fair market value due to access interruption.
- 59-2-1005 - Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- 59-2-1006 - Appeal to commission -- Duties of auditor -- Decision by commission.
- 59-2-1007 - Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.
- 59-2-1008 - Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- 59-2-1009 - Equalization based on reports of county auditors.
- 59-2-1010 - Statement of equalization to be sent to county auditors.
- 59-2-1011 - Record of changes -- Form and contents of signed statement.
- 59-2-1101 - Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.
- 59-2-1102 - Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
- 59-2-1103 - State lands exemption -- Exceptions to exemption.
- 59-2-1104 - Definitions -- Veteran's exemption -- Amount of veteran's exemption.
- 59-2-1105 - Application for veteran's exemption -- Rulemaking authority -- Statement -- County authority to make refunds.
- 59-2-1106 - Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
- 59-2-1107 - Indigent persons -- Amount of abatement.
- 59-2-1108 - Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.
- 59-2-1109 - Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.
- 59-2-1110 - Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
- 59-2-1111 (Superseded 01/01/11) - Exemption of property used for irrigation purposes.
- 59-2-1112 - Livestock exemption.
- 59-2-1113 - Exemption of household furnishings.
- 59-2-1114 - Exemption of inventory or other tangible personal property held for sale.
- 59-2-1115 - Exemption of certain tangible personal property.
- 59-2-1201 - Purpose of part.
- 59-2-1202 - Definitions.
- 59-2-1203 - Right to file claim -- Death of claimant.
- 59-2-1204 - Renter's and homeowner's credits authorized -- No interest allowed.
- 59-2-1205 - Time for filing claim for renter's credit.
- 59-2-1206 - Application for homeowner's credit -- Time for filing -- Payment from General Fund.
- 59-2-1207 - Claim applied against tax liability -- One claimant per household per year.
- 59-2-1208 - Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Dependent credit.
- 59-2-1209 - Amount of renter's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Maximum credit -- Renter's credit may be claimed only for rent that does
- 59-2-1211 - Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.
- 59-2-1213 - Statement required of renter claimant.
- 59-2-1214 - Redetermination of claim by commission or county.
- 59-2-1215 - Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.
- 59-2-1216 - Rented homestead -- Rent constituting property taxes.
- 59-2-1217 - Denial of relief -- Appeal.
- 59-2-1219 - Claim disallowed if residence obtained for purpose of receiving benefits.
- 59-2-1220 - Extension of time for filing claim -- County authority to make refunds.
- 59-2-1301 - Tax has effect of judgment -- Lien has effect of execution.
- 59-2-1302 - Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
- 59-2-1303 - Seizure and sale -- Method and procedure.
- 59-2-1304 - Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
- 59-2-1305 - Entries of payments made -- Payments to county treasurer.
- 59-2-1306 - Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- 59-2-1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- 59-2-1308 - Property assessed by commission -- Collection procedures -- Exceptions.
- 59-2-1309 - Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- 59-2-1310 - Collection by seizure and sale -- Procedure -- Costs.
- 59-2-1311 - Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- 59-2-1312 - Examination of books of county officers by state officers.
- 59-2-1313 - Attorney general to prosecute delinquent officers.
- 59-2-1314 - Informalities and time prescribed for action -- Effect on validity of tax.
- 59-2-1315 - Disposition of fines and forfeitures.
- 59-2-1316 - Annual settlements between county assessor, county treasurer, and county auditor.
- 59-2-1317 - Index of property owners -- Tax notice -- Contents of notice.
- 59-2-1318 - Date of payment of property tax -- Notation on assessment roll.
- 59-2-1319 - Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
- 59-2-1320 - Settlements with county legislative bodies.
- 59-2-1321 - Erroneous or illegal assessments -- Deductions and refunds.
- 59-2-1322 - Property assessed more than once.
- 59-2-1323 - Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
- 59-2-1324 - Taxes to be paid before distribution of estate of a deceased person.
- 59-2-1325 - Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
- 59-2-1326 - Illegal tax -- Injunction to restrain collection.
- 59-2-1327 - Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.
- 59-2-1328 - Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.
- 59-2-1329 - Right to injunction limited.
- 59-2-1330 - Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpaye
- 59-2-1331 - Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
- 59-2-1332 - Extension of date of delinquency.
- 59-2-1332.5 - Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
- 59-2-1333 - Errors or omissions -- In assessment book -- Authority to correct.
- 59-2-1334 - Ommission, error, or defect in delinquent lists -- Republication.
- 59-2-1335 - Abbreviations permitted in proceedings.
- 59-2-1337 - Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
- 59-2-1338 - Record of delinquent taxes -- Contents of record.
- 59-2-1339 - Form of treasurer's certificate -- Contents of form.
- 59-2-1342 - Assessment and sale of property after attachment of county tax lien.
- 59-2-1343 - Tax Sale Listing.
- 59-2-1345 - Daily statement of accounts -- Audits.
- 59-2-1346 - Redemption -- Time allowed.
- 59-2-1347 - Redemption -- Adjustment or deferral of taxes -- Interest.
- 59-2-1348 - Certificate of redemption.
- 59-2-1349 - Co-owners -- Procedures for redemption.
- 59-2-1350 - Land irregularly or erroneously assessed not to be sold.
- 59-2-1351 - Sales by county -- Notice of tax sale -- Entries on record.
- 59-2-1351.1 - Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
- 59-2-1351.3 - No purchaser at tax sale -- Property struck off to county.
- 59-2-1351.5 - Disposition of property struck off to county.
- 59-2-1351.7 - Partial interest tax sales.
- 59-2-1352 - Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
- 59-2-1353 - Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
- 59-2-1354 - Notice of intention to foreclose -- Service of notice.
- 59-2-1355 - Trial -- Findings -- Decree.
- 59-2-1356 - Sale -- Certificate of sale to be issued.
- 59-2-1357 - Redemption at foreclosure sale.
- 59-2-1358 - Foreclosure deemed a cumulative remedy.
- 59-2-1359 - Collection of taxes -- Removal or destruction of property.
- 59-2-1360 - Proceedings before commission.
- 59-2-1361 - Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.
- 59-2-1362 - Certified copy of tax sale record prima facie evidence of regularity.
- 59-2-1363 - Misnomer or mistake as to ownership does not affect sale.
- 59-2-1364 - Record of deeds issued -- Acknowledgment.
- 59-2-1365 - Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
- 59-2-1366 - Apportionment of redemption or assignment money.
- 59-2-1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
- 59-2-1501 - Title.
- 59-2-1502 - Definitions.
- 59-2-1503 - Property tax treatment of transportable factory-built housing units.
- 59-2-1601 - Definitions.
- 59-2-1602 - Property Tax Valuation Agency Fund -- Creation -- Statewide levy -- Additional county levy permitted.
- 59-2-1603 - Disbursement of money in the Property Tax Valuation Agency Fund -- Use of funds.
- 59-2-1604 - Additional levies by counties.
- 59-2-1605 - Accounting records for levies.
- 59-2-1606 - CAMA system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.