Colorado § 39-5-101 - Duties of assessor.
Full text of Colorado Colorado Revised Statutes § 39-5-101 — Duties of assessor., with citation guidance and answers to common questions.
§ 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.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Office of county assessor created by constitution. The office of county assessor in each county was created by the constitution, but the duties thereof are prescribed by legislative acts. Bartlett & Co. v. Bd. of County Comm'rs, 152 Colo. 388, 382 P.2d 193 (1963).
Legislative duties must comply with constitution. County assessors have specific duties to perform in conformity with legislative directions and, in performing such duties, they must comply with the general admonition of § 3 of art. X, Colo. Const., with the ultimate goal of securing just and equalized valuations. Bartlett & Co. v. Bd. of County Comm'rs, 152 Colo. 388, 382 P.2d 193 (1963).
Applied in Bd. of County Comm'rs v. Colo. Bd. of Assmt. Appeals, 628 P.2d 156 (Colo. App. 1981).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-5-101
What does Colorado Revised Statutes § 39-5-101 cover?
Section 39-5-101 ("Duties of assessor.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-5-101?
A common citation format is "Colorado Revised Statutes § 39-5-101" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-5-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.