Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-2-101 Division created - property tax administrator
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There is hereby created the division of property taxation in the department of local affairs, the head of which shall be the property tax administrator, which office is created by section 15 of article X of the state constitution. The administrator shall be appointed by a majorit…
Colo. Rev. Stat. § 39-2-102 Qualifications
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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…
Colo. Rev. Stat. § 39-2-103 Exercise of power
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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…
Colo. Rev. Stat. § 39-2-104 Oath of office
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Before entering upon the duties of his office, the property tax administrator shall take and subscribe to the constitutional oath of office, which oath or affirmation shall be filed in the office of the secretary of state. Source: L. 70: R&RE, p. 372, � 1. C.R.S. 1963: � 137-3-4.…
Colo. Rev. Stat. § 39-2-105 Seal
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The division of property taxation shall have an official seal with the words Property Tax Division - Department of Local Affairs and such other appropriate design as the property tax administrator may determine engraved thereon, by which he shall authenticate proceedings conducte…
Colo. Rev. Stat. § 39-2-106 Employees - compensation
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Pursuant to the provisions of section 13 of article XII of the state constitution, the property tax administrator may employ a secretary and such other clerical and professional personnel as may be required to perform his duties. Compensation of the property tax administrator and…
Colo. Rev. Stat. § 39-2-107 Office - hearings
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(1) The property tax administrator shall maintain his office in the city of Denver but may transact official business at any other place within the state. The office shall be open during established hours each day, Saturdays, Sundays, and legal holidays excepted. (2) Any hearings…
Colo. Rev. Stat. § 39-2-108 Rules and regulations
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The administrator shall adopt rules and regulations governing proceedings and hearings pursuant to the provisions of article 4 of title 24, C.R.S., which rules and regulations shall be subject to legislative review pursuant to section 24-4-103 (8)(d), C.R.S. Source: L. 70: R&RE, …
Colo. Rev. Stat. § 39-2-109 Duties, powers, and authority - definition
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(1) It is the duty of the property tax administrator, and the administrator shall have and exercise authority: (a) To value the property and plant of all public utilities doing business in this state in the manner prescribed by law, which value shall be equalized in accordance wi…
Colo. Rev. Stat. § 39-2-110 Annual school for assessors
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To further improvement in appraisal and valuation procedures and methods and understanding and knowledge thereof, the division of property taxation shall conduct annual instruction and discussion sessions in the nature of a school for assessors, their employees, and employees of …
Colo. Rev. Stat. § 39-2-111 Complaints
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The administrator shall examine all complaints filed with him wherein it is alleged that a class or subclass of taxable property in a county has not been appraised or valued as required by law or has been improperly or erroneously valued or that the property tax laws have in any …
Colo. Rev. Stat. § 39-2-112 Assessor to appear - when
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The property tax administrator may require any assessor to appear before him at any meeting to ascertain whether he has complied with the law in appraising and valuing the taxable property located in his county. Source: L. 70: R&RE, p. 373, � 1. C.R.S. 1963: � 137-3-12. Cross ref…
Colo. Rev. Stat. § 39-2-113 Administrator may intervene
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(1) The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which: (a) An abatement or refund of property taxes is sought; or (b) A question bearing on a statewide assessment policy is raised. Source: L. 70: R&RE, p. …
Colo. Rev. Stat. § 39-2-114 Reappraisal - when - procedures
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(1) Whenever the administrator petitions the state board of equalization for its order of reappraisal of any class or subclass of taxable property for the following taxable year, the administrator shall send a copy of such petition to the assessor of the county in which such clas…
Colo. Rev. Stat. § 39-2-115 Review of abstracts of assessment - recommendations - repeal
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(1) (a) No later than August 25 of each year, each county assessor shall file with the property tax administrator two copies of an abstract of assessment of the county. (a.5) (I) On August 25, 2025, if filing an abstract of assessment of the county with the administrator, a count…
Colo. Rev. Stat. § 39-2-116 Approval of tax abatement or refund
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The administrator shall review each application submitted by the board of county commissioners or the board of equalization of any county for abatement or refund of taxes, and, if all of such application is found to be in proper form and recommended in conformity with the law, th…
Colo. Rev. Stat. § 39-2-118 Recommendations to governor
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No later than the first day of December of each year, the property tax administrator, in cooperation with a committee from the Colorado assessors association, shall submit to the governor for transmittal to the general assembly any recommendations concerning the administration an…
Colo. Rev. Stat. § 39-2-119 Annual report
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As soon after the end of each calendar year as may be practicable, the property tax administrator shall prepare a report covering the activities of the division of property taxation during such calendar year. Such report shall set forth the aggregate valuation for assessment of a…
Colo. Rev. Stat. § 39-2-120 Powers of property tax administrator
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The property tax administrator shall be authorized to certify official acts of the division of property taxation, to administer oaths, issue subpoenas, compel attendance of witnesses and the production of books, accounts, and records, and to cause depositions to be taken. In case…
Colo. Rev. Stat. § 39-2-121 Enforcement of orders
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The property tax administrator may compel compliance with his unappealed orders or, after approval by the board of assessment appeals of appealed orders, by proceedings in mandamus, injunction, or by other appropriate civil remedies. Source: L. 70: R&RE, p. 376, � 1. C.R.S. 1963:…
Colo. Rev. Stat. § 39-2-122 Notice prior to injunction
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No injunction shall be issued suspending or staying any order of the property tax administrator except upon ten days' notice to the property tax administrator of the application for such injunction and a hearing thereon. Source: L. 70: R&RE, p. 376, � 1. C.R.S. 1963: � 137-3-22. …
Colo. Rev. Stat. § 39-2-124 Executive director to furnish employees and clerical assistance
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Clerical assistance and such employees as are necessary shall be furnished for the board by the executive director of the department of local affairs. Source: L. 70: R&RE, p. 377, � 1. C.R.S. 1963: � 137-3-24. 39-2-125. Duties of the board - board of assessment appeals cash fund …
Colo. Rev. Stat. § 39-2-126 Delaying effect of decision - when
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If the finality of a decision of the board of assessment appeals is suspended until after the last day of the calendar year by a pending judicial review, the property tax valuations for the current year shall be those established by the administrator as to utilities under the pro…
Colo. Rev. Stat. § 39-2-128 Board of assessment appeals may issue orders
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The board of assessment appeals may issue such orders as it deems necessary to ascertain facts and to carry out its decisions, and any such order directed to a county assessor or a county board of equalization shall be enforceable in the district court of the county. Source: L. 7…
Colo. Rev. Stat. § 39-2-129 Advisory committee to the property tax administrator created
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(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 loca…