Colorado § 39-8-102 Duties of county board of equalization

Colorado Statutes

§ 39-8-102 — Duties of county board of equalization

Colorado·Title 39 Taxation·Art. County Boards of Equalization

(1)The county board of equalization shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, directing the assessor to supply any omissions which may come to its attention. It shall correct any errors made by the assessor, and, whenever in its judgment justice and right so require, it shall raise, lower, or adjust any valuation for assessment appearing in the assessment roll to the end that all valuations for assessment of property are just and equalized within the county.

(2)(a) to (h) Repealed.

(i)The county board of equalization shall have the authority to appoint independent referees who are experienced in property valuation to conduct hearings pursuant to subsection (1) of this section on behalf of the county boar

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(1) The county board of
equalization shall review the valuations for assessment of all taxable property
appearing in the assessment roll of the county, directing the assessor to supply any
omissions which may come to its attention. It shall correct any errors made by the
assessor, and, whenever in its judgment justice and right so require, it shall raise,
lower, or adjust any valuation for assessment appearing in the assessment roll to
the end that all valuations for assessment of property are just and equalized within
the county.

(2) (a) to (h) Repealed.

(i) The county board of equalization shall have the authority to appoint
independent referees who are experienced in property valuation to conduct
hearings pursuant to subsection (1) of this section on behalf of the county board of
equalization and to make findings and submit recommendations to the county
board of equalization for its final action. However, no person shall be appointed as
an independent referee pursuant to the provisions of this paragraph (i) in any
county during any property tax year in which such person represents or has
represented any taxpayer in such county in any matter relating to the protest and
appeal of property valuation or to the abatement or refund of property taxes. In
addition, no person appointed as an independent referee pursuant to the provisions
of this paragraph (i) shall represent any taxpayer who appeared in any hearing
before such independent referee in any matter subsequent to such hearing relating
to the protest and appeal of property valuation or to the abatement or refund of
property taxes.

(j) and (k) Repealed.

(3) (Repeal provision deleted by revision.)

(4) Repealed.

Colorado § 39-8-102 (Duties of county board of equalization) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 64: R&RE, p. 714, � 1. C.R.S. 1963: � 137-8-8. L. 77: Entire section amended, p. 1758, � 1, effective June 1; (4) added, p. 1736, � 18, effective June 20. L. 79: (2)(i) amended, p. 1641, � 53, effective July 19. L. 81: (4) repealed, p. 1835, � 14, effective June 12. L. 92: (2)(i) amended, p. 2209, � 6, effective June 3.