Colorado § 39-5-110 - Property brought into state after assessment date - removal before next assessment date.
Full text of Colorado Colorado Revised Statutes § 39-5-110 — Property brought into state after assessment date - removal before next assessment date., with citation guidance and answers to common questions.
§ 39-5-110. Property brought into state after assessment date - removal before next assessment date.
(1) Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section 39-5-108.
(2) If any taxable personal property located in the state on the assessment date or brought into the state at any time after the assessment date is removed from the state before the next following assessment date, the owner of the property shall not be relieved of any tax obligation with respect to the property as a result of the transfer of the property for the property tax year in which the transfer occurred.
(3) Repealed.
(4) Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section 39-5-113.3.
Source: L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: p. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1.
Cross references: (1) For the assessment date, see § 39-1-105.
(2) For the legislative declaration contained in the 1996 act amending subsections (1) and (2), see section 1 of chapter 16, Session Laws of Colorado 1996.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-5-110
What does Colorado Revised Statutes § 39-5-110 cover?
Section 39-5-110 ("Property brought into state after assessment date - removal before next assessment date.") 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 § 39-5-110?
A common citation format is "Colorado Revised Statutes § 39-5-110" (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 § 39-5-110 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.