Colorado § 39-2-126 Delaying effect of decision - when

Colorado Statutes

§ 39-2-126 — Delaying effect of decision - when

Colorado § 39-2-126

Title 39Taxation

Art.Division of Property Taxation -

This text of Colorado § 39-2-126 (Delaying effect of decision - when) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-2-126 (2026).

Text

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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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.