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Glossary of Terms - I 

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  •  Improvements

    A term used to describe all buildings, structures, pools, fences, etc., fixed to the land.

     Intervening Year

    A term used exclusively in Colorado for property taxation which refers to the year between mandated reappraisal years. Colorado is on a two-year cycle, the first year being the Reappraisal Year and the second year the Intervening Year. The Intervening Year occurs during even-numbered calendar years.

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