Colorado § 39-5-204 - Notification concerning mobile homes in a county for part of a year.
Full text of Colorado Colorado Revised Statutes § 39-5-204 — Notification concerning mobile homes in a county for part of a year., with citation guidance and answers to common questions.
§ 39-5-204. Notification concerning mobile homes in a county for part of a year.
(1) (a) Any person who brings a mobile home into a county after the assessment date of any year shall immediately notify the assessor of the location of the mobile home within the county.
(b) Repealed.
(c) For property tax years commencing on or after January 1, 1999:
(I) The assessor shall list and value a mobile home brought into a county from another county in this state after the assessment date for any year as of the assessment date of the following year.
(II) The assessor shall list and value a mobile home brought into a county from outside this state after the assessment date at such proportion of its value for the full calendar year as the number of calendar months remaining in such year bears to twelve; but, if the mobile home is brought into the county from outside this state before the sixteenth day of any calendar month, such month shall be considered as a full calendar month, and, if the mobile home is brought into the county from outside this state on or after the sixteenth day of any calendar month, such month shall be disregarded.
Source: L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978. L. 98: Entire section amended p. 439, § 1, effective August 5.
Editor's note: Subsection (1)(b)(II) provided for the repeal of subsection (1)(b), effective January 1, 2000. (See L. 98, p. 439.)
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-5-204
What does Colorado Revised Statutes § 39-5-204 cover?
Section 39-5-204 ("Notification concerning mobile homes in a county for part of a year.") 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 § 39-5-204?
A common citation format is "Colorado Revised Statutes § 39-5-204" (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 § 39-5-204 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.