§ 39-10-114.5 — Decision - review - judicial review

Colorado § 39-10-114.5

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Collection

Text

(1) If the board of county
commissioners, pursuant to section 39-10-114 (1), or the property tax administrator,
pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in
whole or in part, the petitioner may appeal to the board of assessment appeals
pursuant to the provisions of section 39-2-125 within thirty days of the entry of any
such decision.

(2) If the petitioner has appealed to the board of assessment appeals and the
decision of the board of assessment appeals is against the petitioner, the petitioner
may petition the court of appeals for judicial review according to the Colorado
appellate rules and the provisions of section 24-4-106 (11), C.R.S. If the decision of
the board is against the respondent, the respondent, upon the recommendation of
the board that it either is a matter of statewide concern or has resulted in a
significant decrease in the total valuation for assessment of the county wherein the
property is located, may petition the court of appeals for judicial review according
to the Colorado appellate rules and the provisions of section 24-4-106 (11), C.R.S. In
addition, if the decision of the board is against the respondent, the respondent may
petition the court of appeals for judicial review of alleged procedural errors or
errors of law when the respondent alleges procedural errors or errors of law by the
board of assessment appeals. If the board does not recommend its decision to be a
matter of statewide concern or to have resulted in a significant decrease in the
total valuation for assessment of the county in which the property is located, the
respondent may petition the court of appeals for judicial review of such questions.

Legislative History

Source: L. 90: Entire section added, p. 1695, � 14, effective June 9. L. 96: (2) amended, p. 651, � 6, effective May 1.