The person appointed as property tax administrator shall possess knowledge of the subject of property taxation and of the laws of this state relating thereto and shall have demonstrated ability and experience in the field of property taxation. He shall devote his full time to the performance of his duties as administrator and shall hold no other office under the United States, the state, or any political subdivision thereof.
Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-2.
ANNOTATION
Fee title owners of subdivision parcels, rather than the homeowners association that manages the subdivision, are subject to real property taxation due to the covenants that permit the association to restrict property access for nonpayment of association assessments. Hinsdale County Bd. of Eq. v. HDH P'ship, 2019 CO 22, 438 P.3d 742.
Record title owners of real property are the true owners of the property and are therefore responsible for property taxes. Hinsdale County Bd. of Eq. v. HDH P'ship, 2019 CO 22, 438 P.3d 742.