Colorado § 38-33-104 - Assessment of condominium ownership.
Full text of Colorado Colorado Revised Statutes § 38-33-104 — Assessment of condominium ownership., with citation guidance and answers to common questions.
§ 38-33-104. Assessment of condominium ownership.
Whenever condominium ownership of real property is created or separate assessment of condominium units is desired, a written notice thereof shall be delivered to the assessor of the county in which said real property is situated, which notice shall set forth descriptions of the condominium units. Thereafter all taxes, assessments, and other charges of this state or of any political subdivision, or of any special improvement district, or of any other taxing or assessing authority shall be assessed against and collected on each condominium unit, each of which shall be carried on the tax books as a separate and distinct parcel for that purpose and not on the building or property as a whole. The valuation of the general and limited common elements shall be assessed proportionately upon the individual air space unit in the manner provided in the declaration. The lien for taxes assessed to any individual condominium owner shall be confined to his condominium unit and to his undivided interest in the general and limited common elements. No forfeiture or sale of any condominium unit for delinquent taxes, assessments, or charges shall divest or in any way affect the title of other condominium units.
Source: L. 63: p. 783, § 1. C.R.S. 1963: § 118-15-4.
ANNOTATION
Law reviews. For symposium on condominium law and practice, see 11 Colo. Law. 2734 (1982). For article, "Homeowners Association Assessments in Bankruptcy Cases", see 19 Colo. Law. 2221 (1990).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 38-33-104
What does Colorado Revised Statutes § 38-33-104 cover?
Section 38-33-104 ("Assessment of condominium ownership.") 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 § 38-33-104?
A common citation format is "Colorado Revised Statutes § 38-33-104" (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 § 38-33-104 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.