Colorado § 39-5-127 - Correction of assessments.
Full text of Colorado Colorado Revised Statutes § 39-5-127 — Correction of assessments., with citation guidance and answers to common questions.
§ 39-5-127. Correction of assessments.
Whenever the state board of equalization makes any change in the abstract of assessment of any county or orders an increase or decrease in the valuation of any class or subclass of property located therein, the assessor shall make the necessary changes in the abstract of assessment of the next succeeding taxable year required to carry out such order; except that, whenever the state board of equalization changes the valuation of any class or subclass of property pursuant to section 39-9-103 (7), the assessor shall make the necessary changes in the abstract of assessment of the current taxable year required to carry out such order.
Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-27. L. 77: Entire section amended, p. 1755, § 1, effective July 23. L. 83: Entire section amended, p. 2092, § 1, effective September 23.
ANNOTATION
Applied in Lamm v. Barber, 192 Colo. 511, 565 P.2d 538 (1977).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-5-127
What does Colorado Revised Statutes § 39-5-127 cover?
Section 39-5-127 ("Correction of assessments.") 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 § 39-5-127?
A common citation format is "Colorado Revised Statutes § 39-5-127" (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 § 39-5-127 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.