Assessed value - valuation for assessment
C.R.S. § 2-4-115
in effect2-4-115. Assessed value - valuation for assessment. (1) The phrase "assessed value" means either the assessed value for the purpose of a levy imposed by a local governmental entity or the assessed value for the purpose of a levy imposed by a school district as best determined in the particular context by the property tax administrator.
(2) The phrase "valuation for assessment" means either the valuation for assessment for the purpose of a levy imposed by a local governmental entity or the valuation for assessment for the purpose of a levy imposed by a school district as best determined in the particular context by the property tax administrator.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-02.docx#2-4-115Fetched: 10/6/2026
