Title 59 Chapter 2

Title 59Revenue and Taxation (Download: PDF | RTF | WordPerfect) (Download Future Chapters: PDF | RTF | WordPerfect)
Chapter 2Property Tax Act (Download: PDF | RTF | WordPerfect)
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Section 101 Short title.
Section 102 Definitions.
Section 103 Rate of assessment of property -- Residential property.
Section 103.5 Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.
Section 104 Situs of property for tax purposes.
Section 105 Situs of public utilities, bridges, ferries, and canals.
Section 107 Classes of personal property -- Rulemaking authority.
Section 108 Election for assessment and taxation of noncapitalized personal property according to a schedule.
Section 201 Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.
Section 202 Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
Section 203 Record of assessment of railroads and other companies -- Review by county assessor.
Section 204 Record of assessment of public utility and air travel companies -- Review by county assessor.
Section 205 Record of assessment of mines -- Review by county assessor.
Section 207 Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.
Section 208 Duties of commission and county auditors relative to mines.
Section 209 Assessment of improvements, machinery, or structures placed on mines.
Section 210 Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
Section 211 Security for tax on uranium and vanadium mining properties.
Section 212 Equalization of values -- Hearings.
Section 213 Duty to furnish assessment roll to counties.
Section 214 Commission to furnish forms for taxpayers' statements.
Section 215 Chief executive officer of state agency to furnish lists of sold lands.
Section 216 Commission to furnish list of patented lands to county assessors.
Section 217 Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Section 301 Assessment by county assessor.
Section 301.1 Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club.
Section 301.2 Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
Section 301.3 Definitions -- Assessment of real property subject to a low-income housing covenant.
Section 301.4 Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction.
Section 301.5 Definitions -- Assessment of property if threatened or endangered species is present.
Section 302 Basis of property taxation for political subdivision.
Section 303 General duties of county assessor.
Section 303.1 Mandatory cyclical appraisals.
Section 305 Listing property in taxing entities.
Section 305.5 Boundary actions not effective for purposes of assessment until required documents are recorded.
Section 306 Statements by taxpayers -- Power of assessors respecting statements.
Section 307 Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
Section 308 Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
Section 309 Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Section 310 Assessment in name of claimant as well as owner.
Section 311 Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
Section 313 Assessor to furnish information to commission.
Section 314 Penalty for failure to complete assessment book.
Section 315 Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
Section 320 Total property valuation.
Section 321 Extension of taxes on assessment book.
Section 322 Transmittal of statement to commission.
Section 323 Changes ordered by commission.
Section 324 Entering corrected sum of taxes in assessment book.
Section 325 Statement transmitted to commission and state auditor.
Section 326 Assessment roll delivered to county treasurer.
Section 327 Taxes charged to county treasurer.
Section 328 Duty of auditor upon termination of treasurer's term of office.
Section 329 Verification of auditor's statements.
Section 330 Campers -- Registration certificates and decals obtained from county assessor -- Contents of certificates.
Section 401 Assessment of transitory personal property.
Section 402 Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments.
Section 403 Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Section 404 Uniform fee on aircraft -- Collection of fee by commission -- Distribution of fees.
Section 405 Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
Section 405.1 Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals.
Section 405.2 Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
Section 405.3 Uniform statewide fee on motor homes -- Distribution of revenues.
Section 406 Collection of uniform fees and other motor vehicle fees.
Section 407 Administration of uniform fees.
Section 501 Short title.
Section 502 Definitions.
Section 503 Qualifications for agricultural use assessment.
Section 504 Exclusions from designation as agricultural use -- Exception.
Section 505 Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
Section 506 Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
Section 506.5 Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
Section 507 Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
Section 508 Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
Section 509 Change of ownership or legal description.
Section 510 Separation of land.
Section 511 Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
Section 512 Land located in more than one county.
Section 513 Tax list and duplicate.
Section 514 State Farmland Evaluation Advisory Committee -- Membership -- Duties.
Section 515 Rules prescribed by commission.
Section 701 Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.
Section 702 Education and training of appraisers -- Continuing education for appraisers and county assessors.
Section 703 Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
Section 704 Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.
Section 704.5 Commission to adopt rules -- Legislative review.
Section 705 Personal property audits -- Records confidential -- Cost.
Section 801 Apportionment of property assessed by commission.
Section 802 Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
Section 803 Statement transmitted by county auditors to governing bodies -- Contents of statement.
Section 804 Interstate allocation of mobile flight equipment.
Section 901 Determination of rate by commission -- Transmittal to county and state auditors.
Section 902 Minimum basic tax levy for school districts.
Section 903 Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
Section 904 Participation by district in state's contributions to state-supported levy program.
Section 905 Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.
Section 906 Rates fixed by commission valid.
Section 908 Single aggregate limitation -- Maximum levy.
Section 909 Time for adoption of levy -- County purpose requirement.
Section 910 Amount available for each purpose.
Section 911 Exceptions to maximum levy limitation.
Section 912 Time for adoption of levy -- Certification to county auditor.
Section 913 Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.
Section 914 Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.
Section 916 Tax for development of Colorado River Water Project.
Section 917 Use of funds.
Section 918.5 Hearings on judgment levies -- Advertisement.
Section 918.6 New and remaining school district budgets -- Advertisement -- Public hearing.
Section 919 Notice, public hearing, and resolution requirements for certain tax increases -- Exceptions -- Applicability of provisions.
Section 919.1 Notice of property valuation and tax changes.
Section 919.2 Consolidated advertisement of public hearings.
Section 920 Resolution and levy to be forwarded to commission -- Exception.
Section 921 Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
Section 922 Replacement resolution for greater tax rate.
Section 923 Expenditures of money prior to adoption of budget or tax rate.
Section 924 Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget.
Section 924.1 Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
Section 924.2 Adjustments to the calculation of a taxing entity's certified tax rate.
Section 924.3 Adjustment of the calculation of the certified tax rate for a school district imposing a capital local levy in a county of the first class.
Section 926 Proposed tax increase by state -- Notice -- Contents -- Dates.
Section 1001 County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
Section 1002 Change in assessment -- Force and effect -- Additional assessments -- Notice.
Section 1003 Power of county board to increase or decrease assessment.
Section 1004 Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.
Section 1004.5 Valuation adjustment for decrease in taxable value caused by a natural disaster.
Section 1004.6 Tax relief for decrease in fair market value due to access interruption.
Section 1005 Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
Section 1006 Appeal to commission -- Duties of auditor -- Decision by commission.
Section 1007 Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.
Section 1008 Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
Section 1009 Equalization based on reports of county auditors.
Section 1010 Statement of equalization to be sent to county auditors.
Section 1011 Record of changes -- Form and contents of signed statement.
Section 1017 Property tax appeal assistance.
Section 1101 Definitions -- Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.
Section 1102 Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
Section 1103 State lands exemption -- Exceptions to exemption.
Section 1104 Definitions -- Armed Forces exemption -- Amount of Armed Forces exemption.
Section 1105 Application for United States Armed Forces exemption -- Rulemaking authority -- Statement -- County authority to make refunds.
Section 1106 Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
Section 1107 Indigent persons -- Amount of abatement.
Section 1108 Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.
Section 1109 Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.
Section 1110 Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
Section 1111 Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
Section 1112 Livestock exemption.
Section 1113 Exemption of household furnishings.
Section 1114 Exemption of inventory or other tangible personal property held for sale.
Section 1115 Exemption of certain tangible personal property.
Section 1201 Purpose of part.
Section 1202 Definitions.
Section 1203 Right to file claim -- Death of claimant.
Section 1204 Renter's and homeowner's credits authorized -- No interest allowed.
Section 1205 Time for filing claim for renter's credit.
Section 1206 Application for homeowner's credit -- Time for filing -- Payment from General Fund.
Section 1207 Claim applied against tax liability -- One claimant per household per year.
Section 1208 Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Dependent credit.
Section 1209 Amount of renter's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Maximum credit -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment -- Dependent credit.
Section 1211 Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.
Section 1213 Statement required of renter claimant.
Section 1214 Redetermination of claim by commission or county.
Section 1215 Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.
Section 1216 Rented homestead -- Rent constituting property taxes.
Section 1217 Denial of relief -- Appeal.
Section 1219 Claim disallowed if residence obtained for purpose of receiving benefits.
Section 1220 Extension of time for filing claim -- County authority to make refunds.
Section 1301 Tax has effect of judgment -- Lien has effect of execution.
Section 1302 Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
Section 1303 Seizure and sale -- Method and procedure.
Section 1304 Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
Section 1305 Entries of payments made -- Payments to county treasurer.
Section 1306 Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
Section 1307 Entries of tax payments made on rail cars or state-assessed commercial vehicles.
Section 1308 Property assessed by commission -- Collection procedures -- Exceptions.
Section 1308.5 Equal payment agreements.
Section 1309 Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
Section 1310 Collection by seizure and sale -- Procedure -- Costs.
Section 1311 Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
Section 1312 Examination of books of county officers by state officers.
Section 1313 Attorney general to prosecute delinquent officers.
Section 1314 Informalities and time prescribed for action -- Effect on validity of tax.
Section 1315 Disposition of fines and forfeitures.
Section 1316 Annual settlements between county assessor, county treasurer, and county auditor.
Section 1317 Index of property owners -- Tax notice -- Contents of notice.
Section 1318 Date of payment of property tax -- Notation on assessment roll.
Section 1319 Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
Section 1320 Settlements with county legislative bodies.
Section 1321 Erroneous or illegal assessments -- Deductions and refunds.
Section 1322 Property assessed more than once.
Section 1323 Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
Section 1324 Taxes to be paid before distribution of estate of a deceased person.
Section 1325 Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
Section 1326 Illegal tax -- Injunction to restrain collection.
Section 1327 Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.
Section 1328 Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.
Section 1329 Right to injunction limited.
Section 1330 Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.
Section 1331 Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
Section 1332 Extension of date of delinquency.
Section 1332.5 Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
Section 1333 Errors or omissions -- In assessment book -- Authority to correct.
Section 1334 Omission, error, or defect in delinquent lists -- Republication.
Section 1335 Abbreviations permitted in proceedings.
Section 1337 Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
Section 1338 Record of delinquent taxes -- Contents of record.
Section 1339 Form of treasurer's certificate -- Contents of form.
Section 1342 Assessment and sale of property after attachment of county tax lien.
Section 1343 Tax Sale Listing.
Section 1345 Daily statement of accounts -- Audits.
Section 1346 Redemption -- Time allowed.
Section 1347 Redemption -- Adjustment or deferral of taxes -- Interest.
Section 1348 Certificate of redemption.
Section 1349 Co-owners -- Procedures for redemption.
Section 1350 Land irregularly or erroneously assessed not to be sold.
Section 1351 Sales by county -- Notice of tax sale -- Entries on record.
Section 1351.1 Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
Section 1351.3 No purchaser at tax sale -- Property struck off to county.
Section 1351.5 Disposition of property struck off to county.
Section 1351.7 Partial interest tax sales.
Section 1352 Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
Section 1353 Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
Section 1354 Notice of intention to foreclose -- Service of notice.
Section 1355 Trial -- Findings -- Decree.
Section 1356 Sale -- Certificate of sale to be issued.
Section 1357 Redemption at foreclosure sale.
Section 1358 Foreclosure deemed a cumulative remedy.
Section 1359 Collection of taxes -- Removal or destruction of property.
Section 1360 Proceedings before commission.
Section 1361 Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.
Section 1362 Certified copy of tax sale record prima facie evidence of regularity.
Section 1363 Misnomer or mistake as to ownership does not affect sale.
Section 1364 Record of deeds issued -- Acknowledgment.
Section 1365 Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
Section 1366 Apportionment of redemption or assignment money.
Section 1372 Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
Section 1501 Title.
Section 1502 Definitions.
Section 1503 Property tax treatment of transportable factory-built housing units.
Section 1601 Definitions.
Section 1602 Property Tax Valuation Agency Fund -- Creation -- Statewide levy -- Additional county levy permitted.
Section 1603 Disbursement of money in the Property Tax Valuation Agency Fund -- Use of funds.
Section 1604 Additional levies by counties.
Section 1605 Accounting records for levies.
Section 1606 CAMA system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.
Section 1701 Title.
Section 1702 Definitions.
Section 1703 Qualifications for urban farming assessment.
Section 1704 Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.
Section 1705 Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
Section 1706 Land included as urban farming.
Section 1707 Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
Section 1708 Change of ownership or legal description.
Section 1709 Separation of land.
Section 1710 Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
Section 1711 Tax list and duplicate.
Section 1712 Rules prescribed by commission.
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