Annual Report

Colorado.gov

2004 Annual Report

Table of Contents

ENTIRE MANUAL (For Viewing & Printing Entire Manual)

SECTION I					9
	STATE AND COUNTY ADMINISTRATION
		State Agencies			11
		County Assessors			12

SECTION II					13
	ADMINISTRATION
		Colorado Property Taxes
			Overview		14
			Taxing Entities		14
			State Board of Equalization		14
				Membership	14
				Duties and Responsibilities	14
				2004 Enforcement and Repayment	15
				2003 Enforcement and Repayment	15
				2002 Enforcement and Repayment	15
				2001 Enforcement and Repayment	16
				2001 Possessory Interest Orders	16
				2000 Enforcement and Repayment	16
				1999 Enforcement and Repayment	16
				1998 Enforcement and Repayment	17
			Division of Property Taxation		17
			2004 Value Information		19
			Residential Assessment Rate		24
			Shift of Assessed Values & Tax Burden		25
			Protests, Appeals, Abatements		29
			Abatements, Refunds and Cancellations of Taxes Reported by Treasurers for 2003, 2001 and 1999		31
			Senior Citizen Exemption		33
			Agricultural Timberland		34
			Possessory Interest		35
		2004 Property Tax Legislation			43
			Senate Bills		43
			House Bills		46

SECTION III					53
	ASSESSED VALUATION ABSTRACT DATA
		Abstract for Years 1870 through 2004			54
		Abstract Data by Class of Property			56
		Abstract Data by Type of Property			57

SECTION IV					59
	REVENUE DERIVED FROM PROPERTY TAX
		By Years 1930 through 2004			60
		Revenue Analysis for 2004			61
		Distribution of Revenue			62

SECTION V					63
	PUBLIC UTILITIES ASSESSED BY STATE
		Assessed Valuation Comparison by County 2003 to 2004			64
		Assessed Valuation Comparison by Company 2003 to 2004			66
		Summary of Utility Valuation 2004			80

SECTION VI					85
	TAXABLE REAL AND PERSONAL PROPERTY ASSESSED BY COUNTIES
		Vacant Land			87
		Residential			101
		Commercial			121
		Industrial			142
		Agricultural			152
		Natural Resources			169
		Producing Mines			178
		Oil and Gas			181
		State Assessed			188
		County Valuation by Classes 2004 and 2003			190
		School Districts Assessed Valuation by Class by County			194
		Total School District Assessed Valuation by Class			202
		Cities and Towns Assessed Valuation by County & Class			206

SECTION VII					217
	EXEMPT REAL AND PERSONAL PROPERTY BY CLASS & COUNTY
		Exempt Property by Type			219
		Exempt Property by Subclass			248

SECTION VIII					253
	SUMMARIES OF ASSESSMENTS FOR ALL PROPERTIES
		Summary of Taxable & Exempt Property Valuation 2004			254
		Summary of Taxable & Exempt Property Valuation 2003			256

SECTION IX					259
	LOCAL GOVERNMENT CORPORATIONS
		Active Colorado Municipalities			260
		In-Active Colorado Municipalities			264
		Local Improvement and Service Districts			265
		Colorado Local Government By Type			294

SECTION X (For Viewing & Printing All County Certifications)					297
CERTIFICATION OF LEVIES AND REVENUES BY COUNTY
Adams	298	Fremont	464	Morgan	600
Alamosa	314	Garfield	470	Otero	606
Arapahoe	318	Gilpin	478	Ouray	610
Archuleta	340	Grand	482	Park	614
Baca	344	Gunnison	488	Phillips	620
Bent	350	Hinsdale	494	Pitkin	624
Boulder	354	Huerfano	498	Prowers	630
Broomfield	366	Jackson	502	Pueblo	636
Chaffee	372	Jefferson	506	Rio Blanco	642
Cheyenne	376	Kiowa	522	Rio Grande	648
Clear Creek	380	Kit Carson	526	Routt	652
Conejos	384	Lake	532	Saguache	658
Costilla	390	La Plata	536	San Juan	662
Crowley	394	Larimer	542	San Miguel	666
Custer	398	Las Animas	556	Sedgwick	670
Delta	402	Lincoln	560	Summit	674
Denver	408	Logan	566	Teller	680
Dolores	416	Mesa	572	Washington	686
Douglas	420	Mineral	580	Weld	692
Eagle	436	Moffat	584	Yuma	708
Elbert	446	Montezuma	588
El Paso	452	Montrose	594

SECTION XI			713
	REVENUE AND LEVY
		Revenue for All Purposes	714
		Total Revenue and Average Mill Levy by County	718
		Total Valuation of School Districts	720
		Total Valuation of Municipalities	724
		Petition for Abatement and Refund	732

SECTION XII			745
	REVENUES BY TAXING CLASSIFICATION
		2005 Property Tax Revenues by Taxing Classification	746
		2005 Percent Property Tax Revenues by Taxing Classification	748
		2005 County Property Tax Revenues by Type of Expenditure	750
		2005 Percent County Property Tax Revenues by Type of Expenditure	752
		2005 County Property Tax Mill Levies by Type of Expenditures	754
		2005 Special District Property Tax Revenues by Type of District by County	756
		2005 Percent Special District Property Tax Revenues by type of District by County	758