Colorado § 39-8-104 Notice of meeting

Colorado Statutes

§ 39-8-104 — Notice of meeting

Colorado § 39-8-104

Title 39Taxation

Art.County Boards of Equalization

This text of Colorado § 39-8-104 (Notice of meeting) 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. § 39-8-104 (2026).

Text

(1)Except as provided in subsection (2) of this section, prior to July 1 of each year, the county clerk and recorder shall give notice in at least one issue of a newspaper published in the assessor's county that beginning on July 1, the county board of equalization will sit in the county's regular public meeting location or other appropriate public meeting place to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.

(2)(a) Prior to a date established by the county board of equalization, but no later than September 1, the county clerk and recorder in a county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7 shall give notice in at least on

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(1) Except as provided in subsection (2) of this
section, prior to July 1 of each year, the county clerk and recorder shall give notice
in at least one issue of a newspaper published in the assessor's county that
beginning on July 1, the county board of equalization will sit in the county's regular
public meeting location or other appropriate public meeting place to review the
assessment roll of all taxable property located in the county, as prepared by the
assessor, and to hear appeals from determinations of the assessor.

(2) (a) Prior to a date established by the county board of equalization, but no
later than September 1, the county clerk and recorder in a county that uses an
alternate protest and appeal procedure pursuant to section 39-5-122.7 shall give
notice in at least one issue of a newspaper published in the county that beginning
such date the county board of equalization will sit in the county's regular public
meeting location or other appropriate public meeting place to review the
assessment roll of all taxable property located in the county, as prepared by the
assessor, and to hear appeals from determinations of the assessor.

(b) Prior to August 1, 2017, and prior to each August 1 thereafter, the county
clerk and recorder shall give notice in at least one issue of a newspaper published
in his or her county of any date or dates between August 1 and September 1 on
which the county commissioners, sitting as the county board of equalization, shall
hear contests of property tax exemption denials as required by section 39-3-206
(2).

(2.5) Repealed.

(3) If there is no newspaper, then such notice shall be conspicuously posted
in the offices of the county clerk and recorder, the treasurer, and the assessor and
in at least two other public places in the county seat.

Legislative History

Source: L. 64: R&RE, p. 712, � 1. C.R.S. 1963: � 137-8-2. L. 81: Entire section amended, p. 1834, � 10, effective June 12. L. 89: Entire section amended, p. 1458, � 14, effective June 7. L. 98: Entire section amended, p. 469, � 3, effective July 1. L. 2001: (2) amended, p. 469, � 2, effective April 25. L. 2009: (1) and (2)(a) amended, (SB 09-292), ch. 369, p. 1986, � 134, effective August 5. L. 2013: (1) amended and (2.5) added, (HB 13-1113), ch. 11, p. 31, � 4, effective March 8. L. 2016: (2)(b) amended, (HB 16-1175), ch. 332, p. 1349, � 5, effective January 1, 2017. L. 2020: (1) amended and (2.5) repealed, (SB 20-136), ch. 70, p. 292, � 35, effective September 14. L. 2025: (2)(a) amended, (HB 25-1324), ch. 445, p. 2559, � 3, effective June 4.