Colorado § 39-2-111 Complaints

Colorado Statutes

§ 39-2-111 — Complaints

Colorado·Title 39 Taxation·Art. Division of Property Taxation -

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 manner been evaded
or violated. Complaints shall be in writing and may be filed only by a taxing
authority in a county or by any taxpayer. Complaints may be filed only with respect
to property located in the county in which the taxing authority levies taxes or in
which the taxpayer owns taxable property. If the administrator finds the complaint
is justified, he may use his findings as the basis for petitioning the state board of
equalization for an order of reappraisal pursuant to section 39-2-114.

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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 manner been evaded
or violated. Complaints shall be in writing and may be filed only by a taxing
authority in a county or by any taxpayer. Complaints may be filed only with respect
to property located in the county in which the taxing authority levies taxes or in
which the taxpayer owns taxable property. If the administrator finds the complaint
is justified, he may use his findings as the basis for petitioning the state board of
equalization for an order of reappraisal pursuant to section 39-2-114.

Colorado § 39-2-111 (Complaints) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 70: R&RE, p. 373, � 1. C.R.S. 1963: � 137-3-11. L. 76: Entire section amended, p. 757, � 9, effective January 1, 1977. L. 83: Entire section amended, p. 1490, � 3, effective April 21.