Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-8-101 County board of equalization - quorum
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The board of county commissioners of each county of the state, except the city and county of Denver and the city and county of Broomfield, shall comprise the board of equalization of such county. In the city and county of Denver, the board of equalization shall be comprised of su…
Colo. Rev. Stat. § 39-8-102 Duties of county board of equalization
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(1) The county board of equalization shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, directing the assessor to supply any omissions which may come to its attention. It shall correct any errors made by the assessor…
Colo. Rev. Stat. § 39-8-103 Notice of change in valuation
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The county clerk and recorder shall notify each person affected of any change in the valuation of his property ordered by the board and shall furnish the assessor with a copy of such notice. Source: L. 64: R&RE, p. 714, � 1. C.R.S. 1963: � 137-8-9. L. 90: Entire section amended, …
Colo. Rev. Stat. § 39-8-104 Notice of meeting
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(1) Except as provided in subsection (2) of this section, prior to July 1 of each year, the county clerk and recorder shall give notice in at least one issue of a newspaper published in the assessor's county that beginning on July 1, the county board of equalization will sit in t…
Colo. Rev. Stat. § 39-8-105 Reports of assessor
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(1) At a meeting of the county board of equalization on or before each September 15 in a county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7, or on or before each July 15 in all other counties, the assessor shall report the valuation for asse…
Colo. Rev. Stat. § 39-8-106 Petitions for appeal
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(1) The county board of equalization shall receive and hear petitions from any person whose objections or protests have been refused or denied by the assessor. A petition must be in a form approved by the property tax administrator pursuant to section 39-2-109 (1)(d), the content…
Colo. Rev. Stat. § 39-8-107 Hearings on appeal
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(1) At the hearing upon a petition, the assessor or the assessor's authorized representative shall be present and shall produce information to support the basis and amount of the assessor's valuation of the property. The board shall hear and consider all testimony and examine all…
Colo. Rev. Stat. § 39-8-108 Decision - review - opportunity to submit case to arbitration
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(1) If the county board of equalization grants a petition, in whole or in part, the assessor shall adjust the valuation accordingly; but, if the petition is denied, in whole or in part, the petitioner may appeal the valuation set by the assessor or, if the valuation is adjusted a…