Annual Report

Colorado.gov

2005 Annual Report

Table of Contents

ENTIRE MANUAL (For Viewing & Printing Entire Manual)

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

SECTION II					5
	ADMINISTRATION
		Colorado Property Taxes
			Overview		7
			Taxing Entities		7
			State Board of Equalization		7
				Membership	7
				Duties and Responsibilities	7
				2005 Enforcement and Repayment Actions	8
				2004 Enforcement and Repayment Actions	9
				2003 Enforcement and Repayment Actions	9
				2002 Enforcement and Repayment Actions	9
				2001 Enforcement and Repayment Actions	9
				2000 Enforcement and Repayment Actions	10
				1999 Enforcement and Repayment Actions	10
				1998 Enforcement and Repayment Actions	10
			Division of Property Taxation		11
			2005 Value Information		12
			Residential Assessment Rate		17
			Shift of Assessed Values & Tax Burden		20
			Protests, Appeals, Abatements		23
			Abatements, Refunds and Cancellations of Taxes Reported by Treasurers for 2003, 2001 and 1999		24
			Senior Citizen Exemption		27
			Agricultural Timberland		28
			Possessory Interest		29
		2005 Property Tax Legislation			37
			Senate Bills		37
			House Bills		42

SECTION III					47
	ASSESSED VALUATION ABSTRACT DATA
		Abstract for Years 1870 through 2005			48
		Abstract Data by Class of Property			50
		Abstract Data by Type of Property			51

SECTION IV					53
	REVENUE DERIVED FROM PROPERTY TAX
		By Years 1935 through 2005			54
		Revenue Analysis for 2005			55
		Distribution of Revenue			56

SECTION V					57
	PUBLIC UTILITIES ASSESSED BY STATE
		Assessed Valuation Comparison by County 2004 to 2005			58
		Assessed Valuation Comparison by Company 2004 to 2005			60
		Summary of Utility Valuation 2005			74

SECTION VI					79
	TAXABLE REAL AND PERSONAL PROPERTY ASSESSED BY COUNTIES
		Vacant Land			81
		Residential			95
		Commercial			115
		Industrial			137
		Agricultural			148
		Natural Resources			164
		Producing Mines			174
		Oil and Gas			177
		State Assessed			184
		County Valuation by Classes 2005 and 2004			186
		School Districts Assessed Valuation by Class by County			190
		Total School District Assessed Valuation by Class			198
		Cities and Towns Assessed Valuation by County & Class			202

SECTION VII					215
	EXEMPT REAL AND PERSONAL PROPERTY BY CLASS & COUNTY
		Exempt Property by Type			217
		Exempt Property by Subclass			246

SECTION VIII					251
	SUMMARIES OF ASSESSMENTS FOR ALL PROPERTIES
		Summary of Taxable & Exempt Property Valuation 2005			252
		Summary of Taxable & Exempt Property Valuation 2004			254

SECTION IX					257
	LOCAL GOVERNMENT CORPORATIONS
		Active Colorado Municipalities			258
		In-Active Colorado Municipalities			262
		Local Improvement and Service Districts			263
		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	470	Morgan	604
Alamosa	316	Garfield	476	Otero	610
Arapahoe	320	Gilpin	482	Ouray	614
Archuleta	342	Grand	486	Park	618
Baca	346	Gunnison	492	Phillips	624
Bent	352	Hinsdale	498	Pitkin	628
Boulder	356	Huerfano	502	Prowers	636
Broomfield	368	Jackson	506	Pueblo	642
Chaffee	376	Jefferson	510	Rio Blanco	648
Cheyenne	380	Kiowa	526	Rio Grande	654
Clear Creek	384	Kit Carson	530	Routt	658
Conejos	388	Lake	536	Saguache	666
Costilla	394	La Plata	540	San Juan	670
Crowley	398	Larimer	546	San Miguel	674
Custer	402	Las Animas	560	Sedgwick	680
Delta	406	Lincoln	564	Summit	684
Denver	412	Logan	570	Teller	690
Dolores	520	Mesa	576	Washington	696
Douglas	424	Mineral	584	Weld	702
Eagle	440	Moffat	588	Yuma	720
Elbert	450	Montezuma	592
El Paso	456	Montrose	598

SECTION XI			725
	REVENUE AND LEVY
		Revenue for All Purposes	726
		Total Revenue and Average Mill Levy by County	730
		Total Valuation of School Districts	732
		Total Valuation of Municipalities	736
		Petition for Abatement and Refund	744

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