§ 39-5-129. Delivery of Tax Warrant – Public Inspection
As soon as practicable after the requisite taxes for the year have been levied but in no event later than January 10 of each year, the assessor shall deliver the tax warrant under his hand and official seal to the treasurer, which shall be made readily available to the general public during the collection year […]
§ 39-5-130. Informality Not to Invalidate
No informality in complying with the requirements of section 39-5-129 shall render any proceedings for the collection of taxes invalid. The assessor shall take the receipt of the treasurer for the tax warrant, and such warrant shall be full and complete authority for the treasurer to collect all taxes therein set forth. Source: L. 64: […]
§ 39-5-132. Assessment and Taxation of New Construction
The general assembly hereby finds and declares that it is a matter of statewide concern that revenues from property taxes on newly constructed buildings may need to be put to special use in order to accommodate the capital needs resulting from such new construction, especially to accommodate the capital needs of the public schools in […]
§ 39-5-133. 2011 Modification of Statutory Definition of “Agricultural Land” – Tabor Election – Adjustment of District Mill Levy
The requirements of paragraph (b) of this subsection (1) shall only apply: To a district, as defined in section 20 (2)(b) of article X of the state constitution, that has not obtained voter approval to retain and spend revenues in excess of the fiscal year spending and property tax revenue limits imposed on the district […]
§ 39-5-121. Notice of Valuation – Legislative Declaration – Repeal
No later than May 1 in each year, the assessor shall mail to each person who owns land or improvements a notice setting forth the valuation of such land or improvements. For agricultural property, the notice must separately state the actual value of such land or improvements in the previous year, the actual value in […]
§ 39-5-121.5. Valuation – Inspection of Data by Taxpayers
At the written request of any taxpayer or any agent of such taxpayer and subject to such confidentiality requirements as provided by law, the assessor shall, within seven working days after receipt of said request, make available to the taxpayer or agent the data used by the assessor in determining the actual value of any […]
§ 39-5-122. Taxpayer’s Remedies to Correct Errors
On or before May 1 of each year, the assessor shall give public notice in at least one issue of a newspaper published in the assessor’s county that, beginning on the first working day after notices of adjusted valuation are mailed to taxpayers, the assessor will sit to hear all objections and protests concerning valuations […]
§ 39-5-122.7. Alternate Protest and Appeal Procedure for Specified Counties
The governing body of any county may, at the request of the assessor, elect to use an alternate protest and appeal procedure to determine objections and protests concerning valuations of taxable property. The election shall not be made unless the assessor has requested the use of the alternative protest and appeal procedure. The election shall […]
§ 39-5-123. Abstract of Assessment or Amended Abstract of Assessment
Upon conclusion of hearings by the county board of equalization, as provided in article 8 of this title, the assessor shall complete the assessment roll of all taxable property within the assessor’s county, and, no later than August 25 in each year or no later than November 21 in each year in any county that […]
§ 39-5-124. Property Tax Administrator to Examine Abstract
When the abstract of assessment has been subscribed and sworn to by the assessor and by the chairman of the board of county commissioners, the assessor shall transmit two copies thereof to the administrator and shall retain the third copy for endorsement of the tax warrant thereon. Upon receipt of such abstract, the administrator shall […]