Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-9-101 State board of equalization
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(1) The state board of equalization shall consist of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of the appoi…
Colo. Rev. Stat. § 39-9-102 Meetings of state board of equalization
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(1) The state board of equalization shall meet at a place designated by the chairman, at such times as the chairman may deem necessary. (2) All sessions of said board shall be conducted in public, and a full and correct record of its proceedings shall be kept, which record shall …
Colo. Rev. Stat. § 39-9-103 Duties of state board - enforcement - reappraisal orders
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(1) The state board of equalization shall order reappraisals of classes as provided in section 39-1-105.5, make other orders as provided in said section, and perform such other duties as are provided for in said section. (2) The state board of equalization shall conduct hearings …
Colo. Rev. Stat. § 39-9-104 Correction of errors
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The state board of equalization shall correct any obvious error appearing in any county abstract of assessment, whether made by the assessor or by the administrator. The state board of equalization shall not change any matter pertaining to the actual value of any class or subclas…
Colo. Rev. Stat. § 39-9-105 Certification of valuations for assessment
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(1) No later than December 20 of each year, the state board of equalization shall complete its review of the abstracts of assessment of the several counties of the state, and the chair of the state board of equalization shall thereupon certify to the assessor of each county a sta…
Colo. Rev. Stat. § 39-9-106 Supervision and administration of property tax laws
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The state board of equalization shall have supervision of the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes. Source: L. 64: R&RE, p. 715, � 1. C.R.S. 1963: � 137-9-6.
Colo. Rev. Stat. § 39-9-107 Assessment roll to conform
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Whenever the state board of equalization orders any change in the valuation for assessment of any class or subclass of taxable real or personal property located in a county, the assessor thereof shall make the proper adjustment in individual schedules so that the assessment roll …
Colo. Rev. Stat. § 39-9-108 Judicial review - interest during review
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Decisions of the state board of equalization shall be subject to judicial review, as provided in section 24-4-106, C.R.S. Such review shall include the issues of compliance with applicable law and constitutional provisions governing valuation for assessment for property tax purpo…
Colo. Rev. Stat. § 39-9-109 Power of state board - waiver of deadline
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(1) to (4) Repealed. (5) Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a) for any annual repo…