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  County Treasurers and
Public Trustees

2009 Legislative Changes

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Section

Action

Bill Number

11-10.5-107 (4) Changed HB 09-1053
24-72-202 (6) (a) (II) (C) Changed HB 09-1348
24-72-202 (6.5) (b) Changed HB 09-1348
24-72-204 (3) (a) (XXI) Added SB 09-158
24-75-601.1 (1) (h.5) Added SB 09-256
24-75-603 (4) (b) Changed HB 09-1257
30-1-101 (1) Changed HB 09-1203
30-2-102 (1) Changed HB 09-1203
39-1-102 (7.7) Added SB 09-040
39-1-102 (7.8) Changed SB 09-040
39-1-102 (8) Changed SB 09-040
39-1-102 (8.3) Added SB 09-040
39-1-102 (8.5) Changed SB 09-042
39-1-102 (14.3) Changed SB 09-040
39-1-104.2 (3) (l) Added HB 09-1360
39-2-117 (1) (a) Changed SB 09-042
39-3-114 Changed SB 09-042
39-3-114.5 Added SB 09-042
39-3-124 (1) (b) (I) Changed HB 09-1365
39-3-137 (2) Changed SB 09-042
39-3-137 (3) Changed SB 09-042
39-3-203 (1) Changed SB 09-276
39-4-101 (3) Changed SB 09-177
39-4-101 (3.5) Added SB 09-177
39-4-102 (1) (e) (II) Changed SB 09-177
39-4-102 (1.5) Changed SB 09-177
39-5-104.7 (1) (b) Changed SB 09-177
39-5-108.5 Added HB 09-1110
39-5-125 (1) Changed HB 09-1110
39-2-125 (3) Added HB 09-1110
39-7-101 (3) (a) Changed HB 09-1161
39-8-104 (1) Changed SB 09-292
39-8-104 (2) (a) Changed SB 09-292
39-8-105 (2) Changed SB 09-292
39-10-114 (1) (c) Added HB 09-1265
42-4-510 (1) (b) (II) (A) Changed SB 09-108 &
HB 09-1318
42-4-510 (1) (b) (II) (B) Changed SB 09-108 &
HB 09-1318
42-4-510 (11) (a) (VI) Changed SB 09-108 &
HB 09-1318
42-4-510 (11) (a) (VII) Added SB 09-108 &
HB 09-1318
  1.  11-10.5-107 (4) (a) The banking board shall, by rule and regulation, establish criteria and procedures for reducing or removing any uninsured public funds deposited in an eligible public depository if said depository fails to comply with the capital OR SAFETY OR SOUNDNESS standards established by the banking board.
                (b) The banking board shall require an eligible public depository to increase, substitute, add to, or modify the amount or type of eligible collateral held to secure any uninsured public funds so that such THE collateral is adequate to fully protect such THE public funds if the capital OR FINANCIAL CONDITION of the eligible public depository fails to comply with the capital OR SAFETY OR SOUNDNESS standards established by the banking board. The banking board shall establish such procedures as may be necessary to ensure that all collateral held pursuant to an action taken under this paragraph (b) is characterized by the highest degree of marketability and liquidity so that, in the event of default, all public deposits may be promptly and fully repaid.

  2. 24-72-202 (6) (a) (II) (C)  A communication from a constituent to an elected official that clearly implies by its nature or content that the constituent expects that it is confidential OR THAT IS COMMUNICATED FOR THE PURPOSE OF REQUESTING THAT THE ELECTED OFFICIAL RENDER ASSISTANCE OR INFORMATION RELATING TO A PERSONAL AND PRIVATE MATTER THAT IS NOT PUBLICLY KNOWN AFFECTING THE CONSTITUENT or a communication from the elected official in response to such a communication from a constituent; or

  3. 24-72-202-(6.5) (b) "Work product" also includes:
    (I) All documents relating to the drafting of bills or amendments, pursuant to section 2-3-505 (2) (b), C.R.S.SECTION 2-3-304 (1) OR 2-3-505 (2) (b), C.R.S., but it does not include the final version of documents prepared or assembled pursuant to section 2-3-505 (2) (c), C.R.S.;
    (II) ALL DOCUMENTS PREPARED OR ASSEMBLED BY A MEMBER OF THE GENERAL ASSEMBLY RELATING TO THE DRAFTING OF BILLS OR AMENDMENTS;
    (III) ALL DOCUMENTS PREPARED BY OR SUBMITTED TO ANY LEGISLATIVE STAFF IN CONNECTION WITH ASSISTING A MEMBER OF THE GENERAL ASSEMBLY IN RESPONDING TO THE CORRESPONDENCE FROM A CONSTITUENT WHEN SUCH CORRESPONDENCE IS NOT A PUBLIC RECORD OF AN ELECTED OFFICIAL AS PROVIDED FOR IN SUBSECTION (6) OF THIS SECTION;

    (IV) "Work product" also includes ALL DOCUMENTS AND all research projects conducted by staff of legislative council pursuant to section 2-3-304 (1), C.R.S., if the research is requested by a member of the general assembly and identified by the member as being in connection with pending or proposed legislation or amendments thereto. However, the final product of any such research project shall become a public record unless the member specifically requests that it remain work product. In addition, if such a research project is requested by a member of the general assembly and the project is not identified as being in connection with pending or proposed legislation or amendments thereto, the final product shall become a public record.

  4. 24-72-204 (3) (a) (XXI) ALL RECORDS, INCLUDING, BUT NOT LIMITED TO, ANALYSES AND MAPS, COMPILED OR MAINTAINED PURSUANT TO STATUTE OR RULE BY THE DEPARTMENT OF NATURAL RESOURCES OR ITS DIVISIONS THAT ARE BASED ON INFORMATION RELATED TO PRIVATE LANDS AND IDENTIFY OR ALLOW TO BE IDENTIFIED ANY SPECIFIC COLORADO LANDOWNERS OR LANDS; EXCEPT THAT SUMMARY OR AGGREGATED DATA THAT DO NOT SPECIFICALLY IDENTIFY INDIVIDUAL LANDOWNERS OR SPECIFIC PARCELS OF LAND SHALL NOT BE SUBJECT TO THIS SUBPARAGRAPH (XXI).

  5. 24-75-601.1 (1) (h.5) ANY CERTIFICATE OF PARTICIPATION OR OTHER SECURITY EVIDENCING RIGHTS IN PAYMENTS TO BE MADE BY A SCHOOL DISTRICT UNDER A LEASE, LEASE-PURCHASE AGREEMENT, OR SIMILAR ARRANGEMENT IF THE SECURITY, AT THE TIME OF PURCHASE, CARRIES AT LEAST TWO CREDIT RATINGS FROM ANY OF THE NATIONALLY RECOGNIZED CREDIT RATING AGENCIES AND IS RATED AT OR ABOVE "A" BY ALL SUCH CREDIT AGENCIES THAT HAVE PROVIDED A RATING;

  6. 24-75-603 (4) (b) The selected eligible public depository simultaneously shall arrange for the deposit of any public funds INITIALLY PLACED IN SUCH ELIGIBLE PUBLIC DEPOSITORY THAT ARE in excess of one hundred thousand dollars in THE AMOUNT INSURED BY THE FEDERAL DEPOSIT INSURANCE CORPORATION, OR ITS SUCCESSOR, IN ONE OR MORE certificates of deposit of one hundred thousand dollars or less FULLY INSURED BY THE FEDERAL DEPOSIT INSURANCE CORPORATION in one or more other banks or savings and loan associations wherever located in the United States, for the account of the public entity;

  7. 30-1-101 (1) (c) The counties of Delta, Garfield, Larimer, Las Animas, Logan, Mesa, MONTEZUMA, Montrose, Morgan, and Otero are counties of the third class;
            (d) The counties of Alamosa, Archuleta, Bent, city and county of Broomfield, Chaffee, Cheyenne, Clear Creek, Conejos, Costilla, Crowley, Eagle, Elbert, Fremont, Gilpin, Gunnison, Huerfano, Kit Carson, Lake, La Plata, Lincoln, Montezuma, Ouray, Park, Phillips, Prowers, Rio Grande, Routt, Saguache, San Miguel, Sedgwick, Teller, Washington, and Yuma are counties of the fourth class;

  8. 30-2-102 (1) (c) Category III counties shall consist of the counties of Alamosa, Archuleta, Chaffee, Clear Creek, Delta, Gilpin, Grand, Gunnison, Las Animas, Moffat, Montrose, MONTEZUMA, Morgan, Otero, Park, Rio Blanco, San Miguel, Routt, Logan, and Teller;
            (d) Category IV counties shall consist of the counties of Custer, Elbert, Huerfano, Kit Carson, Lake, Montezuma, Ouray, Prowers, Rio Grande, Washington, and Yuma;

  9. 39-1-102 (7.7) "LIVESTOCK" INCLUDES ALL ANIMALS.

  10. 39-1-102 (7.8) "Livestock" includes all animals "MANUFACTURED HOME" MEANS ANY PRECONSTRUCTED BUILDING UNIT OR COMBINATION OF PRECONSTRUCTED BUILDING UNITS THAT:
                (A) INCLUDES ELECTRICAL, MECHANICAL, OR PLUMBING SERVICES THAT ARE FABRICATED, FORMED, OR ASSEMBLED AT A LOCATION OTHER THAN THE RESIDENTIAL SITE OF THE COMPLETED HOME; 
                 (B)  IS DESIGNED AND USED FOR RESIDENTIAL OCCUPANCY IN EITHER TEMPORARY OR PERMANENT LOCATIONS;
                 (C) IS CONSTRUCTED IN COMPLIANCE WITH THE "NATIONAL MANUFACTURED HOUSING CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974", 42 U.S.C. SEC. 5401 ET SEQ., AS AMENDED;
                  (D) DOES NOT HAVE MOTIVE POWER;
                  (E)  IS NOT LICENSED AS A VEHICLE; AND
                  (F) IS ELIGIBLE FOR A CERTIFICATE OF TITLE PURSUANT TO PART 1 OF ARTICLE 29 OF TITLE 38, C.R.S.

  11. 39-1-102 (8) "Mobile home" means a mobile home as defined in section 42-1-102(106) (b), C.R.S.BUILT PRIOR TO THE ADOPTION OF THE "NATIONAL MANUFACTURED HOUSING CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974", 42 U.S.C. SEC. 5401 ET SEQ., AS AMENDED;. 

  12. 39-1-102 (8.3) "MODULAR HOME" MEANS ANY PRECONSTRUCTED FACTORY-BUILT BUILDING THAT:
                  (A) IS INELIGIBLE FOR A CERTIFICATE OF TITLE PURSUANT TO PART 1 OF ARTICLE 29 OF TITLE 38, C.R.S.;
                 (B) IS NOT CONSTRUCTED IN COMPLIANCE WITH THE "NATIONAL MANUFACTURED HOUSING CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974", 42 U.S.C. SEC. 5401 ET SEQ., AS AMENDED; AND
                 (C) IS CONSTRUCTED IN COMPLIANCE WITH BUILDING CODES ADOPTED BY THE DIVISION OF HOUSING IN THE DEPARTMENT OF LOCAL AFFAIRS.

  13. 39-1-102 (8.5) "Not for private gain or corporate profit" means the ownership and use of property whereby no person with any connection to the owner thereof shall receive any pecuniary benefit except for reasonable compensation for services rendered and any excess income over expenses derived from the opera­tion or use of the property and all proceeds from the sale of the property of the owner shall be devoted to the furthering of any exempt purpose. PROPERTY OWNERSHIP SHALL BE DEEMED TO HAVE MET THE REQUIREMENTS OF THIS SUBSECTION (8.5) IF:
                  (a) THE PROPERTY IS OWNED BY A NONPROFIT CORPORATION OR ASSOCIATION WHOSE PROPERTY IS IRREVOCABLY DEDICATED TO CHARITABLE, RELIGIOUS, OR SCHOOL PURPOSES AND NO PORTION OF ITS ASSETS WILL INURE TO THE BENEFIT OF ANY PRIVATE PERSON UPON THE LIQUIDATION, DISSOLUTION, OR ABANDONMENT OF SUCH CORPORATION OR ASSOCIATION; OR
                  (b) (I) THE OPERATOR OF THE PROPERTY IS A NONPROFIT ENTITY THAT WOULD OTHERWISE QUALIFY FOR PROPERTY TAX EXEMPTION UNDER ARTICLE 3 OF THIS TITLE AND IS A GENERAL PARTNER OR MEMBER OF THE OWNER, AND THE PROPERTY IS OWNED BY:
                  (A) AN ENTITY ORGANIZED FOR THE PURPOSE OF OBTAINING TAX CREDITS THROUGH THE NEW MARKETS TAX CREDIT PROGRAM UNDER 26 U.S.C. SEC. 45 D OF THE FEDERAL "INTERNAL REVENUE CODE OF 1986", AS AMENDED, OR THE REHABILITATION TAX CREDIT PROGRAM UNDER 26 U.S.C. SEC. 47 OF THE FEDERAL "INTERNAL REVENUE CODE OF 1986", AS AMENDED, AND IS ELIGIBLE FOR CREDITS; AND
                   (B) AN ENTITY THAT MAKES PAYMENTS IN LIEU OF PROPERTY TAXES PURSUANT TO SECTION 39-3-114.5.
                  (II) THE PROVISIONS OF THIS PARAGRAPH (B) SHALL APPLY TO APPLICATIONS FOR EXEMPTION FILED ON OR AFTER JANUARY 1, 2009, OR THAT ARE PENDING ON THAT DATE. 

  14. 39-1-102 (14.3) "Residential improvements" means a building, or that portion of a building, designed for use predominantly as a place of residency by a person, a family, or families.  The term includes buildings, structures, fixtures, fences, amenities, and water rights that are an integral part of the residential use.  The term also includes mobile homes and manufactured homes as defined in section 42-1-102 (106) (b), C.R.S. A MANUFACTURED HOME AS DEFINED IN SUBSECTION (7.7) OF THIS SECTION, AS MOBILE HOME AS DEFINED IN SUBSECTION (8) OF THIS SECTION, AND A MODULAR HOME AS DEFINED IN SUBSECTION (8.3) OF THIS SECTION.

  15. 39-1-104.2 (3) (l) PURSUANT TO THE AUTHORITY GRANTED IN SECTION 3 OF ARTICLE X OF THE STATE CONSTITUTION, THE GENERAL ASSEMBLY FINDS AND DECLARES THAT, FOR THE PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2009, BUT BEFORE JANUARY 1, 2011, THE PERCENTAGE OF AGGREGATE STATEWIDE VALUATION FOR ASSESSMENT THAT IS ATTRIBUTABLE TO RESIDENTIAL REAL PROPERTY WILL NOT REMAIN AS IT WAS IN THE PROPERTY TAX YEAR COMMENCING JANUARY 1, 2008, WHEN THE AGGREGATE STATEWIDE VALUATION FOR ASSESSMENT WAS BASED ON THE 2007 AGGREGATE STATEWIDE VALUATION FOR ASSESSMENT.  THEREFORE, THE ADMINISTRATOR HAVING DETERMINED PURSUANT TO SUBSECTION (4) OF THIS SECTION THAT THE TARGET PERCENTAGE IS 46.82 PERCENT, THE RATIO OF VALUATION FOR ASSESSMENT FOR RESIDENTIAL REAL PROPERTY SHALL BE 7.96 PERCENT OF ACTUAL VALUE FOR THE PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2009, BUT BEFORE JANUARY 1, 2011.

  16. 39-2-117 (1) (a) (I) Every application filed on or after January 1, 1990, claiming initial exemption of real and personal property from general taxation pursuant to the provisions of sections 39-3-106 to 39-3-113 and 39-3-116 shall be made on forms prescribed and furnished by the administrator, shall contain such information as specified in paragraph (b) of this subsection (1), and shall be signed by the owner of such property or his or her authorized agent under the penalty of perjury in the second degree and, except as otherwise provided in this paragraph (a), shall be accompanied by a payment of one hundred fifty dollars, which shall be credited to the property tax exemption fund created in subsection (8) of this section. The administrator shall examine and review each application submitted, and, if it is determined that the exemption therein claimed is justified and in accordance with the intent of the law, the exemption shall be granted, the same to be effective upon such date in the year of application as the administrator shall determine, but in no event shall the exemption apply to any year prior to the year preceding the year in which application is made.  THE DECISION OF THE ADMINISTRATOR SHALL BE ISSUED IN WRITING AND A COPY THEREOF FURNISHED TO THE APPLICANT AND TO THE ASSESSOR, TREASURER, AND BOARD OF COUNTY COMMISSIONERS IN THE COUNTY IN WHICH THE PROPERTY IS LOCATED. 
              (II) On all properties for which an application is pending in the office of the administrator, taxes shall not be due and payable until such determination has been made. Such property shall not be listed for the tax sale, and no delinquent interest will be charged on any portion of the exemption that is denied. The decision of the administrator shall be issued in writing and a copy thereof furnished to the applicant and to the assessor, treasurer, and board of county commissioners of the county wherein such property is located.
             
    (III) NO LATER THAN JUNE 1 OF EACH YEAR, THE ADMINISTRATOR SHALL PROVIDE TO THE ASSESSOR, TREASURER, AND BOARD OF COUNTY COMMISSIONERS OF EACH COUNTY A LIST OF ALL APPLICATIONS FOR PROPERTY TAX EXEMPTION CURRENTLY PENDING IN THE OFFICE OF THE ADMINISTRATOR.

  17. 39-3-114  The burden shall be on the owner and operator of any residential property for which an exemption is claimed pursuant to any of the provisions of sections 39-3-109 and 39-3-112 to show facts sufficient to support the exemption claimed. In determining whether or not a particular property is entitled to such an exemption provided for in any of said sections, the administrator shall MAY require the owner or operator of such property to annually submit a complete financial report on its operations and shall MAY require any occupants whose residential units are claimed to qualify for such exemption to submit copies of their federal or state income tax returns.

  18. 39-3-114.5 CHARITABLE EXEMPTION - OWNER CLAIMING FEDERAL TAX CREDIT - FEE IN LIEU OF SCHOOL DISTRICT TAX.
     
            (1) WHENEVER AN ENTITY ORGANIZED FOR THE PURPOSE OF OBTAINING TAX CREDITS THROUGH THE NEW MARKETS TAX CREDIT PROGRAM UNDER 26 U.S.C. SEC. 45 D OF THE FEDERAL "INTERNAL REVENUE CODE OF 1986", AS AMENDED, OF THE REHABILITATION TAX CREDIT PROGRAM UNDER 26 U.S.C. SEC. 47 OF THE FEDERAL "INTERNAL REVENUE CODE OF 1986", AS AMENDED, OWNS AN INTEREST IN REAL PROPERTY FOR WHICH AN EXEMPTION IS CLAIMED, THE ENTITY SHALL PAY ANNUALLY TO THE TREASURER OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED A PAYMENT IN LIEU OF TAXES, WHICH PAYMENT SHALL NOT EXCEED THE AMOUNT OF TAXES THAT WOULD BE DUE FOR TOTAL PROGRAM FOR THE SCHOOL DISTRICT IN WHICH THE PROPERTY IS LOCATED IF THE INTEREST WERE TAXABLE.
              (2) EACH YEAR DURING THE REGULAR TAX ASSESSMENT PERIOD, THE BOARD OF COUNTY COMMISSIONERS OF EACH COUNTY IN WHICH A REAL PROPERTY INTEREST DESCRIBED IN SUBSECTION (1) OF THIS SECTION IS LOCATED SHALL PROVIDE TO EACH ENTITY THAT HOLDS SUCH REAL PROPERTY INTEREST THE FOLLOWING INFORMATION IN THE SAME MANNER AS SUCH INFORMATION IS PROVIDED TO ANY OTHER OWNER OF REAL PROPERTY IN THE COUNTY:
               (a) THE CURRENT ASSESSED VALUE OF THE REAL PROPERTY INTEREST EXPRESSED IN DOLLARS;
               (b) THE AMOUNT OF THE PAYMENT IN LIEU OF TAXES DUE ON THE REAL PROPERTY INTEREST BASED ON THE VALUE AND TAX RATE LEVIED FOR TOTAL PROGRAM FOR THE SCHOOL DISTRICT IN WHICH THE PROPERTY IS LOCATED THAT WOULD BE APPLICABLE TO THE REAL PROPERTY INTEREST IF IT WERE TAXABLE; AND
               (c) THE DATE THE PAYMENT IN LIEU OF TAXES DUE FOR SUCH REAL PROPERTY INTEREST BASED ON THE DATE PROPERTY TAXES WITHIN THE COUNTY ARE DUE.
              (3)  THE TREASURER OF EACH COUNTY THAT RECEIVES A PAYMENT IN LIEU OF TAXES PURSUANT TO THIS SECTION SHALL PAY OVER TO THE SCHOOL DISTRICT IN WHICH THE REAL PROPERTY INTEREST DESCRIBED IN SUBSECTION (1) OF THIS SECTION IS LOCATED THE AMOUNT OF THE TOTAL PAYMENT; EXCEPT THAT THE TREASURER MAY DEDUCT THE COSTS INCURRED BY THE TREASURER IN ADMINISTERING THIS SUBSECTION (3).
              (4) EACH SCHOOL DISTRICT THAT RECEIVES A PAYMENT IN LIEU OF TAXES PURSUANT TO THIS SECTION SHALL THE AMOUNT PAID OR RECEIVED TO THE STATE BOARD OF EDUCATION. 

  19. 39-3-124 (1) (b) (I) (A) SUBJECT TO THE PROVISIONS OF SUB-SUBPARAGRAPH (B) OF THIS SUBPARAGRAPH (I), on or after January 1, 2009, the part of real property that is used the state, a political subdivision, or a state-supported institution of higher education pursuant to the provisions of any lease or rental agreement for at least a one-year term, with or without an option to purchase, and pursuant to which the subject property is used for purposes of the state, political subdivision, or institution of higher education, as applicable, shall be exempt from the levy and collection of property tax.  If the state or any political subdivision or state-supported institution of higher education enters into a lease or rental agreement or is already in a lease or rental agreement on or after January 1, 2009, and is exempt from the levy and collection of property tax pursuant to this section, the state, political subdivision, or state-supported institution of higher education, as applicable, shall file a copy of the lease or rental agreement with the county assessor's office.  The state or a political subdivision or institution of higher education shall notify the county assessor's office in the event that the lease or rental agreement is terminated prior to the term stated in such lease or rental agreement.  Nothing in this paragraph (b) shall affect property tax exemptions allowed pursuant to section 8-82-104, 22-32-127, 29-4-227, 30-11-104.2, 31-15-802, or 43-1-214, C.R.S.
             
    (B) THE STATE, A POLITICAL SUBDIVISION, 0R A STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION SHALL REDUCE, DEDUCT, OR OFFSET PROPERTY TAXES FROM RENT DUE UNDER ANY LEASE OR RENTAL AGREEMENT PURSUANT TO SUB-SUBPARAGRAPH (A) OF THIS SUBPARAGRAPH (I).  UPON RECEIPT OF A LEASE OR RENTAL AGREEMENT FOR THE STATE, A POLITICAL SUBDIVISION, OR A STATE SUPPORTED INSTITUTION OF HIGHER EDUCATION, THE COUNTY ASSESSOR SHALL SEND A NOTICE TO THE LANDLORD ACKNOWLEDGING RECEIPT OF THE LEASE OR RENTAL AGREEMENT.  THE NOTICE SHALL IDENTIFY THE PROPERTY, THE PROPERTY ADDRESS, AND THE PARTIES TO THE LEASE OR RENTAL AGREEMENT.
              (C) T
    O THE EXTENT THAT REAL PROPERTY TAXES ARE SHARED AND PAYABLE BY ONE OR MORE TENANTS UNDER THE LEASE OF PROPERTY THAT ARE NOT THE STATE, A POLITICAL SUBDIVISION, OR A STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION, REAL PROPERTY TAXES OTHERWISE DUE BUT FOR THE APPLICATION OF THIS PARAGRAPH (b) SHALL BE DEEMED TAXES PAID BY THE PROPERTY OWNER OR THE LANDLORD OF A PROPERTY LEASED IN PART TO THE STATE, A POLITICAL SUBDIVISION, OR A STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION.
              (D) ONLY A TENANT THAT IS THE STATE, A POLITICAL SUBDIVISION, OR A STATE-SUPPORTED INSTITUTION OF
    HIGHER EDUCATION SHALL RECEIVE ANY BENEFIT RELATED TO THE TENANT’S PROPERTY TAX-EXEMPT STATUS PURSUANT TO THIS PARAGRAPH (b).
    (E) IT IS THE GENERAL ASSEMBLY’S INTENT THAT THE APPLICATION OF THIS PARAGRAPH (b) BE COST-NEUTRAL IN THAT THE TAX REDUCTION AND THE RENT REDUCTION PURSUANT TO THIS PARAGRAPH (b) ARE EQUAL.

  20. 39-3-137 (2) Any waiver of the balance of taxes owed by an organization pursuant to subsection (1) of this section shall be contingent upon the reestablishment of the organization’s tax-exempt status by the PROPERTY TAX ADMINISTRATOR, AS AUTHORIZED BY THE state board of equalization pursuant to section 39-9-109.

  21. 39-3-137 (3) The state board of equalization may AUTHORIZE THE PROPERTY TAX ADMINISTRATOR TO reestablish tax-exempt status pursuant to section 39-9-109 for any organization that meets the criteria specified in paragraphs (a) to (d) of subsection (1) of this section and that paid all or any portion of a property tax bill for a year or years in which the organization was denied tax-exempt status.

  22. 39-3-203 (1) For the property tax year commencing January 1, 2002, and for property tax years commencing on or after January 1, 2006, BUT BEFORE JANUARY 1, 2009, AND FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2010, fifty percent of the first two hundred thousand dollars of actual value of residential real property that as of the assessment date is owner-occupied and is used as the primary residence of the owner-occupier shall be exempt from taxation, and for property tax years commencing on or after January 1, 2003, but before January 1, 2006, AND ON OR AFTER JANUARY 1, 2009, BUT BEFORE JANUARY 1, 2010, fifty percent of zero dollars of actual value of residential real property that as of the assessment date is owner-occupied and is used as the primary residence of the owner-occupier shall be exempt from taxation if:

  23. 39-4-101 (3) (a) "Public utility" means, for property tax years commencing on or after January 1, 1987, every sole proprietorship, firm, limited liability company, partnership, association, company, or corporation, and the trustees or receivers thereof, whether elected or appointed, that does business in this state as a railroad company, airline company, electric company, wind energy facility, SOLAR ENERGY FACILITY, rural electric company, telephone company, telegraph company, gas company, gas pipeline carrier company, domestic water company selling at retail except nonprofit domestic water companies, pipeline company, coal slurry pipeline, or private car line company.
              (b) On and after January 1, 2000, for purposes of this article, "public utility" shall not include any affiliate or subsidiary of a sole proprietorship, firm, limited liability company, partnership, association, company, or corporation of any type of company described in paragraph (a) of this subsection (3) that is not doing business in the state primarily as a railroad company, airline company, electric company, wind energy facility, SOLAR ENERGY FACILITY, rural electric company, telephone company, telegraph company, gas company, gas pipeline carrier company, domestic water company selling at retail except nonprofit domestic water companies, pipeline company, coal slurry pipeline, or private car line company. Valuation and taxation of any such affiliate or subsidiary of a public utility as defined in paragraph (a) of this subsection (3) shall be assessed pursuant to article 5 of this title.

  24. 39-4-101 (3.5) "SOLAR ENERGY FACILITY" MEANS A NEW FACILITY FIRST PLACED IN PRODUCTION ON OR AFTER JANUARY 1, 2009, THAT USES REAL AND PERSONAL PROPERTY, INCLUDING BUT NOT LIMITED TO ONE OR MORE SOLAR ENERGY DEVICES, AS DEFINED IN SECTION 38-32.2-100.3 (2), C.R.S., LEASEHOLDS, AND EASEMENTS, TO GENERATE AND DELIVER TO THE INTERCONNECTION METER ANY SOURCE OF ELECTRICAL, THERMAL, OR MECHANICAL ENERGY IN EXCESS OF TWO MEGAWATTS BY HARNESSING THE RADIANT ENERGY OF THE SUN AND THAT IS NOT PRIMARILY DESIGNED TO SUPPLY ELECTRICITY FOR CONSUMPTION ON SITE.

  25. 39-4-102 (1) (e) (II) For purposes of this paragraph (e), “renewable energy” has the meaning provided in section 40-1-102 (11), C.R.S., but shall not include energy generated from a wind energy facility OR A SOLAR ENERGY FACILITY.

  26. 39-4-102 (1.5) The administrator shall determine the actual value of a wind energy facility OR A SOLAR ENERGY FACILITY as follows:
                (a) The general assembly hereby declares that consideration by the administrator of the cost approach and market approach to the appraisal of a wind energy facility OR A SOLAR ENERGY FACILITY results in valuations that are neither uniform nor just and equal because of wide variations in the production of energy from wind turbines ,AND SOLAR ENERGY DEVICES, AS DEFINED IN SECTION 38-32.5-100.3 (2), C.R.S. because of the uncertainty of wind AND SUNLIGHT available for energy production, and because the cost of constructing a wind energy facility OR A SOLAR ENERGY FACILITY is significantly more expensive than CONSTRUCTING any other utility production facility. Therefore, in the absence of preponderant evidence shown by the administrator that the use of the cost approach and market approach results in uniform and just and equal valuation, a wind energy facility OR A SOLAR ENERGY FACILITY shall be valued based solely upon the income approach.
                (b) (I) The actual value of a wind energy facility OR A SOLAR ENERGY FACILITY shall be at an amount equal to a tax factor times the selling price at the interconnection meter.
                (II) As used in this part 1, "interconnection meter" means the meter located at the point of delivery of energy to the purchaser.
                (III) As used in this paragraph (b), "selling price at the interconnection meter" means the gross taxable revenues realized by the taxpayer from the sale of energy at the interconnection meter.
                (IV) As used in this paragraph (b), "tax factor" means a factor annually established by the administrator. The tax factor shall be a number that when applied to the selling price at the interconnection meter results in approximately the same tax revenue over a twenty-year period ON A NOMINAL DOLLAR BASIS that would have been collected using the cost basis method of taxation as determined by the administrator for a renewable energy facility pursuant to section 39-4-102 (1) (e).
                (V) For purposes of calculating the tax factor as required in subparagraph (IV) of this paragraph (b), an owner or operator of a wind energy facility OR A SOLAR ENERGY FACILITY shall provide a copy of the wind energy facility's OR A SOLAR ENERGY FACILITY'S current power purchase agreement to the administrator by April 1 of each assessment year. The administrator shall also have the authority to request a copy of the current power purchase agreement from the purchaser of power generated at a wind energy facility OR A SOLAR ENERGY FACILITY. All agreements provided to the administrator pursuant to this subparagraph (V) shall be considered private documents and shall be available only to the administrator and the employees of the division of property taxation in the department of local affairs.
                (c) The location of a wind energy facility OR A SOLAR ENERGY FACILITY on real property shall not affect the classification of that real property for purposes of determining the actual value of that real property as provided in section 39-1-103.
                (d) Pursuant to section 39-3-118.5, no actual value for any personal property used in a wind energy facility OR A SOLAR ENERGY FACILITY shall be assigned until such THE personal property is first put into use by the facility. If any item of personal property is used in the facility and is subsequently taken out of service so that no wind energy OR SOLAR ENERGY is produced from that facility for the preceding calendar year, no actual value shall be assigned to that item of more than five percent of the installed cost of the item for that assessment year.

  27. 39-5-104.7 (1) (b)  The valuation requirements specified in paragraph (a) of this subsection (1) shall not apply to SOLAR ENERGY FACILITIES, AS DEFINED IN SECTION 39-4-101 (3.5), OR wind energy facilities, as defined in section 39-4-101 (4).

  28. 39-5-108.5 FURNISHED RESIDENTIAL REAL PROPERTY RENTAL ADVERTISEMENTS - INFORMATION TO BE PROVIDED TO THE ASSESSOR - LEGISLATIVE DECLARATION.
              (1) THE GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT:
              (a) EACH ASSESSOR IS REQUIRED BY LAW TO DISCOVER AND ASSESS TAXABLE PERSONAL PROPERTY IN THE ASSESSOR’S COUNTY AND TO PROVIDE EACH PERSON KNOWN OR BELIEVED TO OWN TAXABLE PERSONAL PROPERTY IN THE COUNTY WITH A PERSONAL PROPERTY SCHEDULE;
              (b) EACH OWNER OF TAXABLE PERSONAL PROPERTY IS REQUIRED BY LAW TO LIST THE OWNER’S TAXABLE PERSONAL PROPERTY ON THE PERSONAL PROPERTY SCHEDULE, AND THE RECEIPT OF A PERSONAL PROPERTY SCHEDULE FROM THE ASSESSOR PROVIDES NOTICE TO A PROPERTY OWNER THAT THE PROPERTY OWNER MAY OWN TAXABLE PERSONAL PROPERTY, WHICH HELPS TO ENSURE THAT:
              (I) MORE PROPERTY OWNERS COMPLY WITH STATE PROPERTY TAX LAWS;
              (II) THE PROPERTY TAX BURDEN IS MORE FAIRLY DISTRIBUTED; AND
              (III) THE AMOUNT OF PROPERTY TAX REVENUES LOST BY LOCAL GOVERNMENTS DUE TO PROPERTY OWNERS’ LACK OF KNOWLEDGE REGARDING THE TAXABLE STATUS OF CERTAIN PERSONAL PROPERTY IS MINIMIZED;
              (c) PERSONAL PROPERTY THAT IS USED TO FURNISH RESIDENTIAL REAL PROPERTY IS EXEMPT FROM PROPERTY TAXATION SO LONG AS IT IS NOT USED FOR THE PRODUCTION OF INCOME AT ANY TIME, BUT GENERALLY BECOMES SUBJECT TO TAXATION IF THE RESIDENTIAL REAL PROPERTY IS OFFERED FOR RENT ON A FURNISHED BASIS OR OTHERWISE USED FOR BUSINESS PURPOSES;
              (d) IN CERTAIN AREAS OF THE STATE, A HIGH PROPORTION OF RESIDENTIAL REAL PROPERTY IS ADVERTISED FOR RENT ON A FURNISHED BASIS DIRECTLY BY PROPERTY OWNERS OR BY REAL ESTATE AGENTS, PROPERTY MANAGEMENT COMPANIES, LODGING COMPANIES, AND INTERNET AND PRINT-BASED LISTING SERVICES THAT ACT AS AGENTS FOR MULTIPLE PROPERTY OWNERS AND ADVERTISE MULTIPLE PROPERTIES FOR RENT, AND BECAUSE THE ADVERTISEMENTS TYPICALLY DO NOT PRECISELY IDENTIFY THE PROPERTY OFFERED FOR RENT BY ADDRESS OR THE OWNER’S NAME:
              (I) IT IS DIFFICULT FOR EACH ASSESSOR TO ACCURATELY IDENTIFY WHICH PARCELS OF FURNISHED RESIDENTIAL REAL PROPERTY ARE BEING OFFERED FOR RENT AND TO WHICH OWNERS OF FURNISHED RESIDENTIAL REAL PROPERTY THE ASSESSOR SHOULD PROVIDE PERSONAL PROPERTY SCHEDULES; AND
              (II) THIS DIFFICULTY IMPAIRS THE FAIRNESS AND EFFICIENCY OF THE PROPERTY TAX SYSTEM AND REDUCES PROPERTY TAX COLLECTIONS BY MAKING IT MORE LIKELY THAT OWNERS OF FURNISHED RESIDENTIAL REAL PROPERTY RENTED TO OTHERS WILL, IN SOME CASES DELIBERATELY AND IN MANY OTHER CASES DUE TO A LACK OF NOTICE REGARDING STATE PROPERTY TAX LAWS, FAIL TO PAY PROPERTY TAXES DUE ON PERSONAL PROPERTY USED TO FURNISH THE RESIDENTIAL REAL PROPERTY; AND
              (e) IT IS THEREFORE NECESSARY AND APPROPRIATE TO REQUIRE THE OWNER OF FURNISHED RESIDENTIAL REAL PROPERTY OR AN AGENT OF THE OWNER WHO ADVERTISES THE PROPERTY FOR RENT TO PROVIDE IDENTIFYING INFORMATION REGARDING THE PROPERTY TO THE ASSESSOR OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED UPON THE REQUEST OF THE ASSESSOR MADE NO MORE THAN TWICE DURING ANY YEAR AS SPECIFIED IN THIS SECTION OR AS MUTUALLY AGREED TO BY THE ASSESSOR AND THE OWNER OR AGENT PURSUANT TO PARAGRAPH (b) OF SUBSECTION (2) OF THIS SECTION.
              (2) (a) UPON THE REQUEST OF THE ASSESSOR OF ANY COUNTY OR CITY AND COUNTY MADE NO MORE THAN TWICE DURING ANY YEAR:
              (I) A PROPERTY OWNER WHO ADVERTISES FOR RENT FURNISHED RESIDENTIAL REAL PROPERTY THAT IS LOCATED WITHIN THE COUNTY OR CITY AND COUNTY SHALL PROVIDE TO THE ASSESSOR A LIST THAT IDENTIFIES EACH PROPERTY SO ADVERTISED BY ADDRESS; AND
              (II) AN AGENT WHO ADVERTISES FOR RENT ON BEHALF OF A PROPERTY OWNER FURNISHED RESIDENTIAL REAL PROPERTY THAT IS LOCATED WITHIN THE COUNTY OR CITY AND COUNTY SHALL PROVIDE TO THE ASSESSOR A LIST THAT IDENTIFIES EACH PROPERTY SO ADVERTISED BY OWNER AND ADDRESS.
              (b) AN ASSESSOR AND A PROPERTY OWNER OR AGENT MAY MUTUALLY AGREE THAT THE OWNER OR AGENT SHALL ANNUALLY PROVIDE TO THE ASSESSOR BY A SPECIFIED DATE THE INFORMATION THAT AN ASSESSOR MAY REQUIRE TO BE PROVIDED PURSUANT TO PARAGRAPH (a) OF THIS SUBSECTION (2).
              (3) FOR PURPOSES OF THIS SECTION, AGENT MEANS A REAL ESTATE BROKER, AS DEFINED IN SECTION 12-61-101 (2) (a), C.R.S., A PROPERTY MANAGEMENT COMPANY, A LODGING COMPANY, AN INTERNET WEB SITE LISTING SERVICE, A PRINT-BASED LISTING SERVICE, OR ANY OTHER PERSON THAT EITHER SEPARATELY OR AS PART OF A PACKAGE OF SERVICES ADVERTISES FURNISHED RESIDENTIAL REAL PROPERTY IN THE STATE FOR RENT ON BEHALF OF THE OWNER OF THE PROPERTY IN EXCHANGE FOR COMPENSATION.

  29. 39-5-125 (1) EXCEPT AS OTHERWISE PROVIDED IN SUBSECTION (3) OF THIS SECTION, whenever it is discovered that any taxable property has been omitted from the assessment roll of any year or series of years, the assessor shall immediately determine the value of such omitted property and shall list the same on the assessment roll of the year in which the discovery was made and shall notify the treasurer of any unpaid taxes on such property for prior years.

  30. 39-5-125 (3) IF TAXABLE PERSONAL PROPERTY THAT HAS BEEN OMITTED FROM THE ASSESSMENT ROLL OF ANY YEAR OR SERIES OF YEARS IS DISCOVERED DUE TO A PROPERTY OWNER OR AN AGENT OF A PROPERTY OWNER WHO ADVERTISES FOR RENT FURNISHED RESIDENTIAL REAL PROPERTY PROVIDING INFORMATION TO THE ASSESSOR PURSUANT TO SECTION 39-5-108.5(2), THE ASSESSOR SHALL NOT NOTIFY THE TREASURER OF ANY UNPAID TAXES ON THE TAXABLE PERSONAL PROPERTY FOR PRIOR YEARS AND THE PROPERTY OWNER OR AGENT SHALL NOT BE LIABLE FOR ANY SUCH UNPAID TAXES FOR PRIOR YEARS.

  31. 39-7-101 (3) (a) The assessor may require the owner or operator to submit written documentation supporting the information provided in the statement. Such documentation shall be supplied within forty-five THIRTY days after EITHER the date of the postmark on the assessor's written request for such documentation OR THE DATE THAT AN OWNER OR OPERATOR IS REQUIRED TO FILE A STATEMENT PURSUANT TO SUBSECTION (1) OF THIS SECTION, WHICHEVER IS LATER. Any owner or operator who willfully fails or refuses to comply with the assessor's request for written documentation may be assessed a fine of one hundred dollars for each day of such willful failure or refusal. The total amount of all fines that may be assessed by an assessor against an owner or operator in any calendar year shall not exceed three thousand dollars, regardless of the number of leases or units owned or operated by such owner or operator or the number and length of such willful failures or refusals by such owner or operator.

  32. 39-8-104 (1) Except as provided in subsection (2) of this section, prior to July 1 of each year, the county clerk and recorder shall give notice in at least one issue of a newspaper published in his or her county that beginning on July 1, the county board of equalization will sit in the county courthouse COUNTY'S REGULAR PUBLIC MEETING LOCATION OR OTHER APPROPRIATE MEETING PLACE to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.

  33. 39-8-104 (2) (a) Prior to a date established by the county board of equalization, but no later than September 1, the county clerk and recorder in a county that has made an election pursuant to section 39-5-122.7 (1) shall give notice in at least one issue of a newspaper published in his or her county that beginning such date the county board of equalization will sit in the county courthouse COUNTY'S REGULAR PUBLIC MEETING LOCATION OR OTHER APPROPRIATE MEETING PLACE  to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.

  34. 39-8-105 (2) At a meeting of the board on OR BEFORE July 15, the assessor shall report the valuation of all taxable personal property in the county and shall note any valuations for assessment of portable or movable equipment which have been apportioned pursuant to the provisions of section 39-5-113. He shall submit a list of all persons in the county who have failed to return any schedules and shall report his action in each case. He shall also submit a list of persons who have appeared before him to present objections or protests and his action in each case.

  35. 39-10-114 (1) (c) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, IF A COUNTY, BOARD OF ASSESSMENT APPEALS, COURT OF COMPETENT JURISDICTION, OR THE PROPERTY TAX ADMINISTRATOR DETERMINES THAT A PROPERTY IS EXEMPT FROM TAXATION UNDER SECTIONS 39-3-106 TO 39-3-113 OR SECTION 39-3-116, AND IF THE COUNTY, BOARD, COURT, OR ADMINISTRATOR FINDS COMPETENT EVIDENCE THAT SAID PROPERTY BECAME OR REMAINED SUBJECT TO TAXATION FOR A PERIOD AS A RESULT OF AN ERROR OR OMISSION MADE BY THE TAXPAYER, THEN THE COUNTY, THE BOARD OF ASSESSMENT APPEALS, COURT OF COMPETENT JURISDICTION, OR THE PROPERTY TAX ADMINISTRATOR MAY AWARD REFUND INTEREST OR ANY OTHER TYPE OF INTEREST FOR NOT GREATER THAN TWO PROPERTY TAX YEARS. ANY INTEREST AWARDED PURSUANT TO THIS PARAGRAPH (c) SHALL BE AT THE SAME RATE AS PROVIDED IN SECTION 39-10-104.5.

  36. 42-4-510 (1) (b) (II) (A) The vehicle has a quad axle grouping AND THE MAXIMUM GROSS WEIGHT OF THE VEHICLE DOES NOT EXCEED ONE HUNDRED TEN THOUSAND POUNDS; OR

  37. 42-4-510 (1) (b) (II) (B) The maximum gross weight does not exceed one hundred ten thousand pounds THE VEHICLE IS OPERATED IN COMBINATION WITH A TRAILER OR SEMITRAILER, WHICH IS COMMONLY REFERRED TO AS A TRACTOR-TRAILER, THE TRAILER HAS A TANDEM OR TRIPLE AXLE GROUPING, AND THE MAXIMUM GROSS WEIGHT OF THE VEHICLE DOES NOT EXCEED NINETY-SEVEN THROUGH POUNDS; AND

  38. 42-4-510 (11) (a) (VI) For overweight permits for VEHICLES THAT HAVE A QUAD AXLE GROUPING FOR divisible vehicles or loads exceeding legal weight limits issued pursuant to subparagraph (II) of paragraph (b) of subsection (1) of this section:
         (A) Annual permit, five hundred dollars;
         (B) Single trip permit, for a vehicle that has a quad axle grouping, thirty dollars plus ten dollars per axle; and
         (C) Annual fleet permits, two thousand dollars plus thirty-five dollars per vehicle to be permitted.
         (D) Single trip permit for a vehicle that has a tandem axle grouping on the power unit and the trailer, fifteen dollars plus ten dollars per axle;

  39. 42-4-510 (11) (a) (VII) FOR OVERWEIGHT PERMITS FOR VEHICLE COMBINATIONS WITH A TANDEM OR TRIPLE AXLE GROUPING FOR DIVISIBLE VEHICLES OR LOADS EXCEEDING LEGAL WEIGHT LIMITS ESTABLISHED PURSUANT TO SUB-SUBPARAGRAPH (B) OF SUBPARAGRAPH (II) OF PARAGRAPH (b) OF SUBSECTION (1) OF THIS SECTION:
         (A) ANNUAL PERMIT, FIVE HUNDRED DOLLARS;
         (B) SIX-MONTH PERMIT, TWO HUNDRED FIFTY DOLLARS; AND
         (C) SINGLE TRIP PERMIT, FIFTEEN DOLLARS PLUS TEN DOLLARS PER AXLE.

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