BY REPRESENTATIVES Spradley, Arrington, Lawrence, and Swenson;
also SENATOR Ament.
CONCERNING THE APPORTIONMENT BY A COUNTY ASSESSOR
OF THE VALUE OF A MOBILE HOME THAT IS MOVED AFTER THE ASSESSMENT
DATE FOR PROPERTY TAX PURPOSES.
Be it enacted by the General Assembly of the State
of Colorado:
SECTION 1. 395204,
Colorado Revised Statutes, is amended to read:
395204. Notification concerning
mobile homes in a county for part of a year repeal.
(1) (a) Any person who brings a mobile home into
a county after the assessment date of any year shall immediately
notify the assessor of the location of the mobile home within
the county.
(b) (I) FOR PROPERTY TAX YEARS COMMENCING
PRIOR TO JANUARY 1, 1999, the assessor shall thereupon
list and value the property
A MOBILE HOME BROUGHT INTO A COUNTY AFTER THE ASSESSMENT DATE
at such proportion of its value for the full calendar year as
the number of calendar months remaining in such year bears to
twelve; but, if the mobile home is brought into the county before
the sixteenth day of any calendar month, such month shall be considered
as a full calendar month, and, if the mobile home is brought into
the county on or after the sixteenth day of any calendar month,
such month shall be disregarded.
(II) THIS PARAGRAPH (b) IS REPEALED, EFFECTIVE
JANUARY 1, 2000.
(c) FOR PROPERTY TAX YEARS COMMENCING
ON OR AFTER JANUARY 1, 1999:
(I) THE ASSESSOR SHALL LIST AND VALUE
A MOBILE HOME BROUGHT INTO A COUNTY FROM ANOTHER COUNTY IN THIS
STATE AFTER THE ASSESSMENT DATE FOR ANY YEAR AS OF THE ASSESSMENT
DATE OF THE FOLLOWING YEAR.
(II) THE ASSESSOR SHALL LIST AND VALUE
A MOBILE HOME BROUGHT INTO A COUNTY FROM OUTSIDE THIS STATE AFTER
THE ASSESSMENT DATE AT SUCH PROPORTION OF ITS VALUE FOR THE FULL
CALENDAR YEAR AS THE NUMBER OF CALENDAR MONTHS REMAINING IN SUCH
YEAR BEARS TO TWELVE; BUT, IF THE MOBILE HOME IS BROUGHT INTO
THE COUNTY FROM OUTSIDE THIS STATE BEFORE THE SIXTEENTH DAY OF
ANY CALENDAR MONTH, SUCH MONTH SHALL BE CONSIDERED AS A FULL CALENDAR
MONTH, AND, IF THE MOBILE HOME IS BROUGHT INTO THE COUNTY FROM
OUTSIDE THIS STATE ON OR AFTER THE SIXTEENTH DAY OF ANY CALENDAR
MONTH, SUCH MONTH SHALL BE DISREGARDED.
SECTION 2. 395205,
Colorado Revised Statutes, is amended to read:
395205. Relocation of a
mobile home collection of taxes repeal.
(1) Any person who intends to remove his OR HER mobile
home from a county or from one location in a county to a new location
in the same county shall notify the treasurer of this fact, and
all property taxes levied or assessed on such mobile home shall
thereupon become due and payable if the manufactured
MOBILE home is to be removed from the county. Upon the request
of the treasurer, the assessor shall certify to him
SUCH PERSON the valuation for assessment of the mobile home for
the current year.
(2) (a) FOR PROPERTY TAX YEARS COMMENCING PRIOR TO JANUARY 1, 1999, the value to be placed on the property by the assessor PURSUANT TO THIS SECTION shall be such proportion of its value for the full calendar year as the number of calendar months in such year the mobile home was located in the original location bears to twelve; but, if the mobile home is to be removed from its original location before the sixteenth day of any calendar month, such month shall be disregarded, and, if the mobile home is to be removed from its original location on or after the sixteenth day of any calendar month, such month shall be considered as a full calendar month.
(b) THIS SUBSECTION (2) IS REPEALED, EFFECTIVE
JANUARY 1, 2000.
(3) FOR PROPERTY TAX YEARS COMMENCING
ON OR AFTER JANUARY 1, 1999:
(a) IF A MOBILE HOME LOCATED IN A COUNTY
ON THE ASSESSMENT DATE IS TO BE REMOVED FROM THE COUNTY TO ANOTHER
COUNTY IN THIS STATE BEFORE THE NEXT FOLLOWING ASSESSMENT DATE,
ALL PROPERTY TAXES LEVIED OR ASSESSED ON SUCH MOBILE HOME SHALL,
UPON THE MOBILE HOME OWNER PROVIDING NOTICE OF SUCH REMOVAL TO
THE TREASURER PURSUANT TO SUBSECTION (1) OF THIS SECTION, BECOME
DUE AND PAYABLE FOR THE CURRENT PROPERTY TAX YEAR WITHOUT PRORATION.
(b) IF A MOBILE HOME LOCATED IN A COUNTY
ON THE ASSESSMENT DATE IS TO BE REMOVED FROM THIS STATE BEFORE
THE NEXT FOLLOWING ASSESSMENT DATE, ALL PROPERTY TAXES LEVIED
OR ASSESSED ON SUCH MOBILE HOME SHALL, UPON THE MOBILE HOME OWNER
PROVIDING NOTICE OF SUCH REMOVAL TO THE TREASURER PURSUANT TO
SUBSECTION (1) OF THIS SECTION, BECOME DUE AND PAYABLE. THE VALUE
TO BE PLACED ON THE PROPERTY BY THE ASSESSOR PURSUANT TO THIS
PARAGRAPH (b) SHALL BE SUCH PROPORTION OF ITS VALUE FOR THE FULL
CALENDAR YEAR AS THE NUMBER OF CALENDAR MONTHS IN SUCH YEAR THE
MOBILE HOME WAS LOCATED IN THE ORIGINAL LOCATION BEARS TO TWELVE;
BUT, IF THE MOBILE HOME IS TO BE REMOVED FROM ITS ORIGINAL LOCATION
BEFORE THE SIXTEENTH DAY OF ANY CALENDAR MONTH, SUCH MONTH SHALL
BE DISREGARDED, AND, IF THE MOBILE HOME IS TO BE REMOVED FROM
ITS ORIGINAL LOCATION ON OR AFTER THE SIXTEENTH DAY OF ANY CALENDAR
MONTH, SUCH MONTH SHALL BE CONSIDERED AS A FULL CALENDAR MONTH.
(4) If the levy for the current year has
not then been fixed and made, the levy for the previous year shall
be used by the treasurer to determine the amount of taxes due
PURSUANT TO THIS SECTION. At such time as the levy for the current
year has been fixed and made, the amount of any taxes collected
on the property in excess of the amount correctly due and payable
shall be refunded by the treasurer to the owner of the property
forthwith; but, in all cases where the amount of taxes so collected
is less than the amount correctly due and payable, the amount
uncollected shall be considered an erroneous assessment and shall
be reported with other erroneous assessments in the manner prescribed
by law.
SECTION 3. Effective date. This act shall take effect at 12:01 a.m. on the day following the expiration of the ninetyday period after final adjournment of the general assembly that is allowed for submitting a referendum petition pursuant to article V, section 1 (3) of the state constitution; except that, if a referendum petition is filed against this act or an item, section, or part of this act within such period, then the act, item, section, or part, if approved by the people, shall take effect on the date of the official declaration of the vote thereon by proclamation of the governor.
____________________________ ____________________________
Charles E. Berry Tom Norton
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Judith M. Rodrigue Patricia K. Dicks
CHIEF CLERK OF THE HOUSE ASSISTANT SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
_________________________________________
Roy Romer
GOVERNOR OF THE STATE
OF COLORADO