Each county elects a tax assessor at the general election. When he or she is elected, he or she gives bond to the people of the state of Colorado with two or more sufficient sureties, in a penal sum of at least $6,000. He or she also takes an oath. The term of office is four years.
If the board of county commissioners of any county believes the assessor cannot perform as he or she is required in the right amount of time, the board can divide the county into assessment districts and require the assessor to appoint a deputy in each district.
Colorado assessors are responsible for creating a "property owners list" showing each property owner within the subdivision. The assessor values all taxable and exempt property according to the proper statute. The total value as determined by the assessor is certified to the county entities and the state. Each entity certifies a mill levy to the assessor and then it is the duty of the assessor to extend the tax on all property assessed and direct the county treasurer to collect the taxes.