Colorado § 39-5-120 - Tax schedules endorsed and filed - availability for inspection.
Full text of Colorado Colorado Revised Statutes § 39-5-120 — Tax schedules endorsed and filed - availability for inspection., with citation guidance and answers to common questions.
§ 39-5-120. Tax schedules endorsed and filed - availability for inspection.
All personal property schedules and exhibits or statements attached thereto returned to or secured by the assessor shall be endorsed with the name of the person whose taxable personal property is listed therein and shall be filed in either alphabetical or numerical order and retained for a period of six years, after which time they may be destroyed. Such schedules and accompanying exhibits or statements shall be considered private documents and shall be available on a confidential basis only to the assessor and the employees of his office, the treasurer and the employees of his office, the annual study contractor hired pursuant to section 39-1-104 (16) and his employees, the executive director of the department of revenue and the employees of his office, the administrator and the employees of his office, and the person whose taxable personal property is listed therein. Such exhibits or statements shall be available on a confidential basis to the board and the county board of equalization when information contained in such documents is pertinent to an appeal or protest.
Source: L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-20. L. 70: p. 389, § 1. L. 75: Entire section amended, p. 226, § 88, effective July 16. L. 76: Entire section amended, p. 761, § 22, effective January 1, 1977. L. 87: Entire section amended, p. 1417, § 2, effective March 13.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-5-120
What does Colorado Revised Statutes § 39-5-120 cover?
Section 39-5-120 ("Tax schedules endorsed and filed - availability for inspection.") 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 § 39-5-120?
A common citation format is "Colorado Revised Statutes § 39-5-120" (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 § 39-5-120 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.