Colorado Code § 39-5-119

Refusal to answer - court order. Whenever any person refuses to be
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interviewed by the assessor or his deputy or refuses to answer any pertinent questions relative to
taxable property owned by him, or in his possession, or under his control, then, in the discretion
of the district court having jurisdiction in the county and upon affidavit of the assessor or his
deputy showing such refusal to be interviewed or to answer such questions, such person shall be
cited before such court and shall be required by the court then and there to submit to such
interview and to answer such questions. All costs of such proceedings shall be assessed by the
court against such person, and judgment and execution shall be entered therefor as in other civil
cases.

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