Colorado Code § 39-4-107

Statement of valuation to counties
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No later than July 1 in each year, the
administrator shall advise both the assessor of each county wherein property of a public utility is
located and the public utility itself of the valuation of such public utility in such county, and such
amount shall be entered on the tax roll of such county by the assessor in the same manner as
though determined by the assessor.

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