§ 39-4-108 — Complaint - hearing - decision

Colorado § 39-4-108

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Valuation of Public Utilities

Text

(1) Any public utility, being of the
opinion that the actual value of its property and plant as determined by the
administrator is illegal, erroneous, or not uniform with the actual value of like
property similarly situated, as determined by the administrator, may, no later than
July 15, file a petition or complaint with the administrator, setting forth such
illegality, error, or lack of uniformity.

(2) Any assessor or board of county commissioners, being of the opinion that
the actual value of the property and plant of any public utility as determined by the
administrator is illegal, erroneous, or not uniform with the actual value of like
property similarly situated, as determined by the administrator, or that the amount
of valuation of any public utility has not been correctly apportioned among the
counties entitled thereto may, no later than July 15, file a petition or complaint with
the administrator setting forth such illegality, error, lack of uniformity, or incorrect
apportionment.

(3) Upon the filing of any petition or complaint provided for in this section,
the administrator shall cause notice of such filing to be given to the assessor and
the board of county commissioners of any county directly affected and to any
public utility directly affected, as may appear from such petition or complaint. Such
notice shall be mailed at least five days prior to the meeting with the administrator
at which such petition or complaint will be heard.

(4) The administrator shall, on the first working day after notices of valuation
are mailed and on succeeding days if necessary, hear all such petitions and
complaints. In case there are several petitions or complaints filed involving like
questions, the same may be consolidated for the purpose of hearing and
determination. The administrator shall hear all evidence presented and listen to
arguments touching upon the matters concerning which the petition or complaint
was filed. He shall have power to subpoena and compel the attendance of
witnesses and to require the production of any books or records deemed necessary
to arrive at a proper determination of the matter. Upon good cause, any hearing may
be adjourned from time to time, but in no event beyond July 27. Hearings conducted
under this section shall be informal, and a verbatim record need not be made, as
required under section 24-4-105 (13), C.R.S.

(5) The administrator shall render his decision upon any petition or
complaint, in writing, no later than August 1 and shall transmit a copy thereof to all
parties affected.

(6) If the administrator grants the petition, in whole or in part, the
administrator shall make the appropriate corrections or changes in the valuation of
such public utility, or in the apportionment thereof, and shall certify the same to the
assessor of the county affected thereby. Such decision shall control all
proceedings thereafter, the same as though originally certified by the
administrator.

(7) If the administrator denies the petition, in whole or in part, all costs and
expenses incurred in conducting the hearing shall be chargeable to the petitioner
and shall be enforceable and collectible as in the case of other claims and
demands.

(8) Further proceedings brought by a party adversely affected by the
administrator's decision shall be before the board of assessment appeals under the
provisions of section 39-2-125 or before the Denver district court for a trial de novo
with no presumption in favor of any pending valuation, and no judicial review shall
be available to any party under the provisions of section 39-4-109 until the board or
the district court has rendered its decision.

Legislative History

Source: L. 64: R&RE, p. 692, � 1. C.R.S. 1963: � 137-4-8. L. 70: p. 384, � 21. L. 89: (1), (2), (4), and (5) amended, p. 1465, � 31, effective June 7. L. 93: (1), (2), (4), and (5) amended, p. 1688, � 4, effective June 6. L. 96: (2), (6), and (8) amended, p. 720, � 4, effective May 22. L. 2000: (8) amended, p. 1739, � 3, effective June 1.