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Colo. Rev. Stat. § 39-5-201

Legislative declaration

Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective

Taxation
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Colo. Rev. Stat. § 39-5-201, Legislative declaration, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318459
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(1) The general assembly hereby finds and declares that the present method of taxation of mobile homes, the specific ownership tax, is inappropriate; that mobile homes are more properly taxed by a change from such method to an ad valorem method of taxation similar to the method of taxation of conventional housing. (2) Uniform treatment of mobile homes is hereby declared to be an exclusive matter of statewide concern. No home rule city, city, county, or other local government shall impose a license or any other special fees on the ownership or occupancy of mobile homes that is not similarly imposed on conventional homes. (3) Repealed.