Counting plumbing fixtures/Colorado

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Kathy63

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I just started working in the Assessor's office and I am getting mixed messages about how to count plumbing fixtures in the home. Can anyone clarify? For instance:

1 bathroom sink: do you count the hot water line as (one fixture) and the cold as (one fixture) for a total of 2?
or
1 bathroom sink = 1 fixture
1 toilet = 1 fixture
1 tub/shower combo = 1 fixture

Please help. Cannot find guidance in Marshall & Smith handbook.

Thank you.
Kathy
 
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