§ 39-2-116 — Approval of tax abatement or refund

Colorado § 39-2-116

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Division of Property Taxation -

Text

The administrator shall
review each application submitted by the board of county commissioners or the
board of equalization of any county for abatement or refund of taxes, and, if all of
such application is found to be in proper form and recommended in conformity with
the law, the application shall be approved; otherwise, it shall be disapproved, in
which case the disapproval may be appealed to the board pursuant to section 39-2-125 (1)(b). If only a portion of such application is found to be in proper form and
recommended in conformity with the law, the administrator shall approve such part
and disapprove the remainder of the application, in which case the disapproved
portion may be appealed to the board pursuant to section 39-2-125 (1)(b).

Legislative History

Source: L. 70: R&RE, p. 374, � 1. C.R.S. 1963: � 137-3-16. L. 77: p. 1734, � 12. L. 81: p. 1842, � 1.