Colorado Statutes
§ 39-2-126 — Delaying effect of decision - when
If the finality of a decision of
the board of assessment appeals is suspended until after the last day of the
calendar year by a pending judicial review, the property tax valuations for the
current year shall be those established by the administrator as to utilities under the
provisions of article 4 of this title, or by the county assessor or those approved by
the county board of equalization, subject to the refund provisions of section 39-8-109.
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Legislative History
Source: L. 70: R&RE, p. 377, � 1. L. 71: p. 1245, � 2. C.R.S. 1963: � 137-3-26.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes