§ 39-1-113 — Abatement and refund of taxes

Colorado § 39-1-113

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: General Provisions

Text

(1) Except as otherwise provided
in subsection (1.5) of this section, no decision on any petition regarding abatement
or refund of taxes, as provided for in section 39-10-114, shall be made by the board
of county commissioners unless a hearing is had thereon, at which hearing the
assessor and the taxpayer shall have the opportunity to be present. The board may
appoint independent referees who are experienced in property valuation to conduct
the hearing on behalf of the board, to make findings, and to submit
recommendations to the board for its final decision.

(1.5) Upon authorization by the board of county commissioners, the assessor
may review petitions for abatement or refund and settle by written mutual
agreement any such petition for abatement or refund in an amount of ten thousand
dollars or less per tract, parcel, or lot of land or per schedule of personal property.
Any abatement or refund agreed upon and settled pursuant to this subsection (1.5)
shall not be subject to the requirements of subsection (1) of this section.

(1.7) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of
county commissioners or the assessor, as appropriate, within six months of the date
of filing such petition.

(2) (a) Whenever any abatement or refund in an amount of ten thousand
dollars or less is recommended by the board of county commissioners, the board
shall order the abatement of taxes pro rata for all levies applicable to such
property, or, in the case of a refund, the board shall order the refund of taxes pro
rata by all jurisdictions receiving payment thereof.

(b) Whenever any abatement or refund in an amount of ten thousand dollars
or less has been agreed upon and settled by the assessor pursuant to subsection
(1.5) of this section, the assessor shall order the abatement of taxes pro rata for all
levies applicable to such property, or, in the case of a refund, the assessor shall
order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(3) Whenever any abatement or refund in an amount in excess of ten
thousand dollars is recommended by the board of county commissioners, two
copies of an application therefor, reciting the amount of such abatement or refund
and the grounds upon which it should be allowed, shall be submitted to the
administrator for review pursuant to section 39-2-116. If an application is approved,
the board of county commissioners shall order the abatement of taxes pro rata for
all levies applicable to such property, or, in the case of a refund, the board of
county commissioners shall order the refund of taxes pro rata by all jurisdictions
receiving payment thereof.

(4) (Deleted by amendment, L. 91, p. 1962, � 2, effective June 5, 1991.)

(5) (a) If a hearing is required pursuant to subsection (1) of this section, the
board of county commissioners shall provide at least seven days' notice of the
scheduled hearing on a petition for abatement and refund of taxes to the person
signing such petition and the taxpayer if the taxpayer did not sign the petition.
Except as authorized in paragraph (b) of this subsection (5), notice shall be provided
by sending to such person through the United States mail notification of the date,
time, and place of the hearing.

(b) A board of county commissioners may authorize by resolution a person
required to be notified by paragraph (a) of this subsection (5) or such person's
agent to elect to receive the notice by fax or electronic mail at a phone number or
electronic mail address supplied by such person. If no election is made by such
person, the board of county commissioners shall mail the required notice.

(6) Notwithstanding any law to the contrary, for taxes levied on and after
January 1, 1990, a taxpayer may file a petition for abatement or refund of taxes
levied on property if the valuation of such property was the subject of an arbitration
hearing pursuant to section 39-8-108.5 and the arbitrator presiding over such
hearing failed to deliver a decision to the taxpayer prior to the beginning date of the
period during which the assessor sits to hear all objections and protests concerning
the valuation of such property in the year following the year in which such
arbitration hearing was held.

Legislative History

Source: L. 64: R&RE, p. 679, � 1. C.R.S. 1963: � 137-1-13. L. 70: p. 381, � 13. L. 77: Entire section amended, p. 1733, � 6, effective June 20. L. 81: Entire section amended, p. 1837, � 1, effective January 1, 1982. L. 87: Entire section amended, p. 1397, � 1, effective May 6. L. 88: (1) to (3) amended, pp. 1290, 1294, �� 23, 27, effective May 23. L. 90: (2) and (3) amended, p. 1703, � 38, effective June 9. L. 91: (1) and (4) amended and (5) and (6) added, p. 1962, � 2, effective June 5. L. 92: (1), (2), (5), and (6) amended and (1.5) and (1.7) added, p. 2205, � 1, effective June 3. L. 93: (1) amended, p. 1744, � 3, effective July 1. L. 96: (3) amended, p. 649, � 1, effective May 1. L. 2003: (1) amended, p. 1347, � 1, effective August 6. L. 2008: (2) and (3) amended, p. 1246, � 5, effective August 5. L. 2010: (1.5), (2), and (3) amended, (HB 10-1117), ch. 195, p. 841, � 1, effective August 11. L. 2016: (5) amended, (SB 16-172), ch. 280, p. 1148, � 1, effective June 10.