Colorado Revised Statutes Title 39. Taxation § 39-5-203. Mobile homes--determination of value

(3)(a) The valuation for assessment of each mobile home shall be computed on the same basis as the valuation for assessment of all taxable property; except that mobile homes shall be exempt from property taxation while located on sales display lots of mobile home dealers and listed as inventories of merchandise by such mobile home dealers. It is the duty of the seller of a mobile home to provide to the buyer a tax certificate and an itemized list of household furnishings, as defined in section 39-3-102 and which are included in the selling price of the mobile home, at the time of sale.

(b) A person who knowingly fails to provide an itemized list of household furnishings as required by this subsection (3) commits a civil infraction; except that, upon conviction of a second or subsequent such offense, such person commits a petty offense and shall be punished as provided in section 18-1.3-503.