Colorado § 30-11-406.5 - Procedure for levying property tax - public disclosure - county assessor's duties.
Full text of Colorado Colorado Revised Statutes § 30-11-406.5 — Procedure for levying property tax - public disclosure - county assessor's duties., with citation guidance and answers to common questions.
§ 30-11-406.5. Procedure for levying property tax - public disclosure - county assessor's duties.
(1) No later than August 25 of each year, each county assessor shall certify to each authority within the assessor's county the total valuation for assessment of all taxable property located within the territorial limits of the authority and the mill levy that when applied to such valuation for assessment, exclusive of the increased valuation for assessment attributable to annexation or inclusion of additional land, the improvements thereon, and personal property connected therewith within the authority for the preceding year, or attributable to new construction and personal property connected therewith within the authority for the preceding year, or attributable to increased volume of production for the preceding year by a producing mine if said mine is wholly or partially within the authority and if such increase in volume of production causes an increase in the level of services provided by the authority, or attributable to previously legally exempt federal property that becomes taxable if such property causes an increase in the level of services provided by the authority, will raise the same property tax revenue as was raised the previous year.
(2) Any authority which proposes to impose a mill levy in excess of the mill levy for the previous year shall submit such proposal at an election in accordance with section 20 of article X of the state constitution and title 1, C.R.S.
(3) to (6) (Deleted by amendment, L. 94, p. 1188, § 84, effective July 1, 1994.)
Source: L. 81: Entire section added, p. 1399, § 14, effective June 19. L. 82: (1) amended, p. 458, § 3, effective March 17. L. 83: (1) amended, p. 2073, § 3, effective October 13. L. 87: (1) amended, p. 1188, § 3, effective March 12. L. 94: Entire section amended, p. 1188, § 84, effective July 1. L. 96: (1) amended, p. 17, § 2, effective February 22.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 30-11-406.5
What does Colorado Revised Statutes § 30-11-406.5 cover?
Section 30-11-406.5 ("Procedure for levying property tax - public disclosure - county assessor's duties.") 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 § 30-11-406.5?
A common citation format is "Colorado Revised Statutes § 30-11-406.5" (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 § 30-11-406.5 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.