Annual Report

Colorado.gov

2008 Annual Report

Table of Contents

ENTIRE MANUAL (For Printing Entire Manual)

SECTION I					1
	STATE AND COUNTY ADMINISTRATION
		State Agencies			3
		County Assessors			4

SECTION II					5
	ADMINISTRATION
		Colorado Property Tax			6
			Overview		6
			Taxing Entities		6
			State Board of Equalization		6
				Duties and Responsibilities	6
				2008 Enforcement and Repayment	7
				2007 Enforcement and Repayment	7
				2006 Enforcement and Repayment	7
				2005 Enforcement and Repayment	8
				2004 Enforcement and Repayment	8
			Division of Property Taxation		9
			2008 Value Information		9
			Residential Assessment Rate		15
			Shift of Assessed Values & Tax Burden		15
			Protests, Appeals, Abatements		19
			Abatements, Refunds and Calculation of Taxes Reported by Treasurers for 2008, 2007 and 2006		22
			Senior Citizen Exemption		23
			Disabled Veteran Exemption		23
			Possessory Interests		23
		2008 Property Tax Legislation
			Senate Bills		24
			House Bills		25

SECTION III					35
	ASSESSED VALUATION ABSTRACT DATA
		Abstract for Years 1870 through 2008			36
		Abstract Data by Class of Property			38
		Abstract Data by Type of Property			39

SECTION IV					41
	REVENUE DERIVED FROM PROPERTY TAX
		By Years 1940 through 2008			42
		Revenue Analysis for 2008			43
		Distribution of Revenue			44

SECTION V					45
	PUBLIC UTILITIES ASSESSED BY STATE
		Assessed Valuation Comparison by County 2007 to 2008			46
		Assessed Valuation Comparison by Company 2007 to 2008			48
		Summary of Utility Valuation 2008			60

SECTION VI					65
	TAXABLE REAL AND PERSONAL PROPERTY ASSESSED BY COUNTIES
		Vacant Land			67
		Residential			81
		Commercial			101
		Industrial			123
		Agricultural			134
		Natural Resources			150
		Producing Mines			160
		Oil and Gas			163
		State Assessed			172
		County Valuation by Classes 2008 to 2007			174
		School Districts Assessed Valuation by Class by County			178
		Total School District Assessed Valuation by Class			186
		Cities and Towns Assessed Valuation by County			191
		Cities and Towns Assessed Valuation by Class			201

SECTION VII					203
	EXEMPT REAL AND PERSONAL PROPERTY BY CLASS & COUNTY
		Exempt Property by Type			205
		Exempt Property by Subclass			234

SECTION VIII					239
	SUMMARIES OF ASSESSMENTS FOR ALL PROPERTIES
		Summary of Taxable & Exempt Property Valuation 2008			240
		Summary of Taxable & Exempt Property Valuation 2007			242

SECTION IX					245
	LOCAL GOVERNMENT CORPORATIONS
		Active Colorado Municipalities			246
		In-Active Colorado Municipalities			250
		Local Improvement and Service Districts			251
		Colorado Local Governments			289

SECTION X (For Viewing & Printing All County Certifications)					291
CERTIFICATION OF LEVIES AND REVENUES BY COUNTY
Adams	292	Fremont	496	Morgan	644
Alamosa	316	Garfield	502	Otero	650
Arapahoe	320	Gilpin	510	Ouray	654
Archuleta	350	Grand	514	Park	658
Baca	354	Gunnison	522	Phillips	664
Bent	360	Hinsdale	528	Pitkin	668
Boulder	364	Huerfano	532	Prowers	676
Broomfield	376	Jackson	536	Pueblo	682
Chaffee	384	Jefferson	540	Rio Blanco	688
Cheyenne	388	Kiowa	560	Rio Grande	694
Clear Creek	392	Kit Carson	564	Routt	698
Conejos	396	Lake	570	Saguache	706
Costilla	402	La Plata	574	San Juan	710
Crowley	406	Larimer	580	San Miguel	714
Custer	410	Las Animas	598	Sedgwick	720
Delta	414	Lincoln	604	Summit	724
Denver	420	Logan	610	Teller	730
Dolores	430	Mesa	616	Washington	736
Douglas	434	Mineral	624	Weld	742
Eagle	454	Moffat	628	Yuma	764
Elbert	466	Montezuma	632
El Paso	474	Montrose	638

SECTION XI			769
	REVENUE AND LEVY
		Revenue for All Purposes	770
		Total Revenue and Average Mill Levy by County	774
		Total Valuation of School Districts	776
		Total Valuation of Municipalities	780
		Petition for Abatement and Refund	788

SECTION XII			789
	REVENUES BY TAXING CLASSIFICATION
		2008 Property Tax Revenues by Taxing Classification	790
		2008 Percent Property Tax Revenues by Taxing Classification	792
		2008 County Property Tax Revenues by Type of Expenditure	794
		2008 Percent County Property Tax Revenues by Type of Expenditure	796
		2008 County Property Tax Mill Levies by Type of Expenditures	798
		2008 Special District Property Tax Revenues by Type of District by County	800
		2008 Percent Special District Property Tax Revenues by type of District by County	802