Colorado § 39-5-126 - Wrongful return by assessor.
Full text of Colorado Colorado Revised Statutes § 39-5-126 — Wrongful return by assessor., with citation guidance and answers to common questions.
§ 39-5-126. Wrongful return by assessor.
Whenever any assessor willfully and knowingly omits any taxable property in his county from the assessment roll, or willfully and knowingly values any taxable property in his county contrary to the manner prescribed by law, and willfully and knowingly subscribes and swears to an abstract of assessment reflecting such omissions and containing such unlawful valuations, he is guilty of perjury in the second degree and, upon conviction thereof, shall be punished according to law.
Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-26. L. 67: p. 950, § 18. L. 72: p. 570, § 52.
Cross references: For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.
Frequently Asked Questions About Colorado § 39-5-126
What does Colorado Revised Statutes § 39-5-126 cover?
Section 39-5-126 ("Wrongful return by assessor.") 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 § 39-5-126?
A common citation format is "Colorado Revised Statutes § 39-5-126" (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 § 39-5-126 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.