Title 39, Taxation

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 conduc…

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…

(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…

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, …

(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…

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 …

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 …

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.

(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. …

(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…

(1) (a) No later than August 25 of each year, each county assessor shall file with the property tax administrator one copy of an abstract of assessment of the county in an electronic or paper format. (a.5) and (b) Repealed. (2) Upon receipt of the abstracts of assessment from the…

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…

(1) (a) (I) Every application filed on or after January 1, 1990, claiming initial exemption of real and personal property from general taxation pursuant to the provisions of sections 39-3-106 to 39-3-113.5, 39-3-116, and 39-3-127.7 must be made on forms prescribed and furnished b…

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…

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…

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…

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:…

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.

(1) On and after July 1, 1971, the Colorado tax commission shall be known as the board of assessment appeals, which agency is hereby created within the department of local affairs. The board shall be a quasi-judicial tribunal. (2) The board consists of three members, who shall be…

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.

(1) The board of assessment appeals shall perform the following duties, such performance to be in accordance with the applicable provisions of article 4 of title 24: (a) Adopt procedures of practice before and procedures of review by the board; (b) (I) Hear appeals from orders an…

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…

(1) The board of assessment appeals shall maintain its headquarters in the city and county of Denver but may transact its official business at any other place within the state. All its sessions shall be open to the public, and full and correct minutes thereof shall be kept, and s…

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…

(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…

(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 appoi…

(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)(…