Colorado § 39-5-122.7 Alternate protest and appeal procedure for specified counties

Colorado Statutes

§ 39-5-122.7 — Alternate protest and appeal procedure for specified counties

Colorado § 39-5-122.7

Title 39Taxation

Art.Valuation and Taxation

This text of Colorado § 39-5-122.7 (Alternate protest and appeal procedure for specified counties) 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. § 39-5-122.7 (2026).

Text

(1)The governing body of any county may, at the request of the assessor, elect to use an alternate protest and appeal procedure to determine objections and protests concerning valuations of taxable property. The election shall not be made unless the assessor has requested the use of the alternative protest and appeal procedure. The election shall be made on or before May 1 of each year and shall be effective for all objections and protests concerning valuations of taxable property for the year. The governing body of the county shall provide notice of the election to the board of assessment appeals and to the district court in such county.

(2)In the event that a county elects to follow an alternative protest and appeal procedure as authorized by subsection (1) of this section, th

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(1) The governing body of any county may, at the request of the assessor, elect to
use an alternate protest and appeal procedure to determine objections and
protests concerning valuations of taxable property. The election shall not be made
unless the assessor has requested the use of the alternative protest and appeal
procedure. The election shall be made on or before May 1 of each year and shall be
effective for all objections and protests concerning valuations of taxable property
for the year. The governing body of the county shall provide notice of the election
to the board of assessment appeals and to the district court in such county.

(2) In the event that a county elects to follow an alternative protest and
appeal procedure as authorized by subsection (1) of this section, the assessor shall
issue any written determination regarding the objection and protest by the date
specified in section 39-5-122 (2).

(3) For purposes of this section, county shall include a city and county.

(4) Notwithstanding subsection (1) of this section, beginning January 1, 2024,
counties with a population greater than three hundred thousand, as determined
pursuant to the most recently published population estimates from the state
demographer appointed by the executive director of the department of local
affairs, shall in any year of general reassessment of real property that is valued
biennially by an assessor pursuant to section 39-1-104 (10.2) use an alternative
protest and appeal procedure to determine objections and protests concerning
valuations of taxable property. When following an alternative protest and appeal
procedure pursuant to this subsection (4), the assessor shall issue any written
determination regarding the objection and protest by the date specified in section
39-5-122 (2).

Legislative History

Source: L. 98: Entire section added, p. 467, � 1, effective July 1. L. 2005: (1) and (2) amended, p. 391, � 2, effective April 27. L. 2023: (4) added, (SB 23-304), ch. 259, p. 1497, � 2, effective August 7.