The division of property taxation and the property tax administrator are type 1 entities, as defined in section 24-1-105, and exercise their powers and perform their duties and functions under the department of local affairs.
Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-3. L. 2022: Entire section amended, (SB 22-162), ch. 469, p. 3415, § 181, effective August 10.