The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities.L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: p. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective 1/1/1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1.
Colorado Legal Code