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The Gallagher Amendment was an amendment to the Colorado Constitution enacted in 1982 and repealed in 2020 concerning property tax.It set forth the guidelines in the Colorado Constitution for determining the actual value of property and the valuation for assessment of such property. [1]
The tax is computed as the determined market value times an assessment ratio times the tax rate. [10] Assessment ratios and tax rates vary among jurisdictions, and may vary by type of property within a jurisdiction. [11] Most jurisdictions' legislative bodies determine their assessment ratios and tax rates, though some states impose constraints ...
The City and County of Denver levies an Occupational Privilege Tax (OPT or Head Tax) on employers and employees. If any employee performs work in the city limits and is paid over $500 for that work in a single month, the employee and employer are both liable for the OPT regardless of where the main business office is located or headquartered.
The City and County of Denver is the most densely populated Colorado county, with a population density of 4,674 residents per square mile (1,805/km 2) as of 2020, while Hinsdale County is the least densely populated county, with a population density of 0.71 resident per square mile (0.27/km 2).
The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.
Douglas County is a county located in the U.S. state of Colorado. As of the 2020 Census, the population was 357,978. The county is named in honor of U.S. Senator Stephen A. Douglas. [2] The county seat is Castle Rock. [3] Douglas County is part of the Denver–Aurora–Lakewood metropolitan statistical area.
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Jefferson County is a county located in the U.S. state of Colorado. As of the 2020 census, the population was 582,910, [1] making it the fourth-most populous county in Colorado. The county seat is Golden, [2] and the most populous city is Lakewood. Jefferson County is included in the Denver-Aurora-Lakewood, CO Metropolitan Statistical Area.
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