Colorado § 39-5-107 - Personal property schedule.
Full text of Colorado Colorado Revised Statutes § 39-5-107 — Personal property schedule., with citation guidance and answers to common questions.
§ 39-5-107. Personal property schedule.
(1) All taxable personal property shall be listed on a form of schedule approved by the administrator and prepared and furnished by the assessor. Such schedule shall be so designed as to show the owner's name, address, social security number or federal employer identification number, and the location and general description of the owner's taxable personal property, divided into the various subclasses, and shall provide sufficient space for the furnishing of such information, derived from the books of account, records, or Colorado income tax returns of the owner of such property, as may be required by the assessor to determine the actual value of such property.
(2) There shall be subjoined to such schedule the following declaration:
"I declare, under the penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in .... county, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the assessor as to its age, quality, quantity, or value.
........................ Owner
........................ Date ....................... Agent"
Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-7. L. 72: p. 569, § 51. L. 73: p. 238, § 20. L. 75: (1) amended, p. 1468, § 13, effective July 18. L. 84: (1) amended, p. 984, § 2, effective May 8. L. 89: (1) amended, p. 1483, § 7, effective April 23. L. 96: (1) amended, p. 46, § 4, effective March 20. L. 99: (1) amended, p. 276, § 1, effective August 4.
Cross references: (1) For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.
(2) For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 1996.
ANNOTATION
Applied in City & County of Denver v. Sec. Life & Accident Co., 173 Colo. 248, 447 P.2d 369 (1970).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-5-107
What does Colorado Revised Statutes § 39-5-107 cover?
Section 39-5-107 ("Personal property schedule.") 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 § 39-5-107?
A common citation format is "Colorado Revised Statutes § 39-5-107" (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 § 39-5-107 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.