(1) There is created in the department of local affairs the advisory committee to the property tax administrator. The advisory committee is a type 1 entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department of local affairs.
(2) Repealed.
Source: L. 76: Entire section added, p. 755, � 6, effective July 1. L. 86: Entire section amended, p. 426, � 62, effective March 26. L. 93: (2) repealed, p. 675, � 12, effective May 1. L. 2022: (1) amended, (SB 22-162), ch. 469, p. 3415, � 183, effective August 10.
Cross references: For the short title (the Debbie Haskins 'Administrative Organization Act of 1968' Modernization Act) in SB 22-162, see section 1 of chapter 469, Session Laws of Colorado 2022.
39-2-130. Membership of the advisory committee - terms - compensation - meetings. (1) Said advisory committee shall be comprised of the following five members, no more than three of whom shall be affiliated with the same political party and all of whom shall be appointed by the governor with the consent of the senate:
(a) One assessor and one nonassessor appointed from the counties of seventy-five thousand or more population according to the most recent federal census;
(b) One assessor and one nonassessor appointed from the counties of less than seventy-five thousand population according to the most recent federal census; and
(c) One nonassessor from the western slope.
(2) (a) The governor shall appoint one of the nonassessor members as chairman of the advisory committee.
(b) The governor shall appoint the assessor members from among the certified assessors recommended by the Colorado assessors association.
(3) Initially, two members shall be appointed to the advisory committee for two-year terms and three members for four-year terms. Thereafter, appointments to the advisory committee shall be for terms of four years each. Vacancies on the advisory committee shall be filled by appointment of the governor for the unexpired term.
(4) Members of said committee shall be compensated on a per diem allowance basis at the rate of thirty-five dollars per day and shall be reimbursed for their actual and necessary expenses. Per diem compensation, not to exceed thirty days in any calendar year, shall be paid only when the advisory committee is in session.
(5) The advisory committee shall meet at least quarterly but may meet more frequently upon call of the chairman and may hold hearings as deemed necessary. A quorum of at least three members shall be required to conduct official business.
(6) Repealed.
Source: L. 76: Entire section added, p. 755, � 6, effective July 1. L. 86: (6) added, p. 426, � 63, effective March 26. L. 93: (6) repealed, p. 1792, � 86, effective June 6.
39-2-131. Function of the committee - notice of proposed changes - property tax materials - definition. (1) (a) It is said committee's function and it shall have and exercise the authority, prior to publication, to review:
(I) Manuals or any part thereof, appraisal procedures, instructions, and guidelines prepared and published by the administrator pursuant to section 39-2-109 (1)(e) and based upon the approaches to appraisal set forth in section 39-1-103 (5)(a) and pursuant to section 39-2-109 (1)(k); and
(II) Forms, notices, and records approved or prescribed pursuant to the authority of the property tax administrator set forth in section 39-2-109 (1)(d).
(b) Upon completion of such review, said committee shall submit such manuals, appraisal procedures, instructions, guidelines, forms, notices, and records and its recommendations to the state board of equalization for approval or disapproval pursuant to section 39-9-103 (10).
(2) Repealed.
(3) (a) At least two weeks prior to the advisory committee to the property tax administrator reviewing a proposed change to the property tax materials in accordance with subsection (1)(a) of this section, the property tax administrator shall publish notice that includes:
(I) The date, time, and place of the hearing; and
(II) The proposed changes to the property tax materials.
(b) As used in this subsection (3), property tax materials has the same meaning as set forth in section 39-2-109 (2)(a).
Source: L. 76: Entire section added, p. 756, � 6, effective July 1. L. 83: Entire section amended, p. 1483, � 6, effective April 22. L. 86: Entire section amended, p. 426, � 64, effective March 26. L. 90: (1) amended, p. 1699, � 27, effective June 9. L. 91: (1) amended, p. 1953, � 2, effective January 1, 1992. L. 93: (2) repealed, p. 1792, � 87, effective June 6. L. 2022: (3) added, (HB 22-1416), ch. 158, p. 997, � 2, effective August 10.
Exemptions