Colo. Rev. Stat. § 39-5-126
Wrongful return by assessor
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-5-126, Wrongful return by assessor, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318449
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Full text
Whenever any assessor willfully and knowingly omits any taxable property in his county from the assessment roll, or willfully and knowingly values any taxable property in his county contrary to the manner prescribed by law, and willfully and knowingly subscribes and swears to an abstract of assessment reflecting such omissions and containing such unlawful valuations, he is guilty of perjury in the second degree and, upon conviction thereof, shall be punished according to law.