(1)If the county board of equalization grants a petition, in whole or in part, the
assessor shall adjust the valuation accordingly; but, if the petition is denied, in
whole or in part, the petitioner may appeal the valuation set by the assessor or, if
the valuation is adjusted as a result of a decision of the county board of
equalization, the adjusted valuation to the board of assessment appeals or to the
district court of the county wherein the petitioner's property is located for a trial de
novo, or the petitioner may submit the case to arbitration pursuant to the provisions
of section 39-8-108.5. Such appeal or submission to arbitration shall be taken no
later than thirty days after the date such denial was mailed pursuant to section 39-8-107 (2). Any decision rendered by the
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(1)
If the county board of equalization grants a petition, in whole or in part, the
assessor shall adjust the valuation accordingly; but, if the petition is denied, in
whole or in part, the petitioner may appeal the valuation set by the assessor or, if
the valuation is adjusted as a result of a decision of the county board of
equalization, the adjusted valuation to the board of assessment appeals or to the
district court of the county wherein the petitioner's property is located for a trial de
novo, or the petitioner may submit the case to arbitration pursuant to the provisions
of section 39-8-108.5. Such appeal or submission to arbitration shall be taken no
later than thirty days after the date such denial was mailed pursuant to section 39-8-107 (2). Any decision rendered by the county board of equalization shall state that
the petitioner has the right to appeal the decision of the county board to the board
of assessment appeals or to the district court of the county wherein the petitioner's
property is located or to submit the case to arbitration and, to preserve such right,
the time by which such appeal or submission to arbitration must be made. Any
request by a taxpayer for a hearing before the board of assessment appeals shall
be accompanied by a nonrefundable filing fee in an amount specified in section 39-2-125 (1)(h). In addition, any request by a taxpayer for a hearing before the board of
assessment appeals shall be stamped with the date on which such request was
received by the board. All such requests shall be presumed to be on time unless the
board can present evidence to show otherwise.
(2) If the petitioner has appealed to the board of assessment appeals and the
decision of the board of assessment appeals is against the petitioner, the petitioner
may petition the court of appeals for judicial review according to the Colorado
appellate rules and the provisions of section 24-4-106 (11), C.R.S. If the decision of
the board is against the respondent, the respondent, upon the recommendation of
the board that it either is a matter of statewide concern or has resulted in a
significant decrease in the total valuation of the respondent county, may petition
the court of appeals for judicial review according to the Colorado appellate rules
and the provisions of section 24-4-106 (11), C.R.S. In addition, on and after June 7,
1989, if the decision of the board is against the respondent, the respondent may
petition the court of appeals for judicial review of alleged procedural errors or
errors of law within thirty days of such decision when the respondent alleges
procedural errors or errors of law by the board of assessment appeals. If the board
does not recommend its decision to be a matter of statewide concern or to have
resulted in a significant decrease in the total valuation of the respondent county,
the respondent may petition the court of appeals for judicial review of such
questions within thirty days of such decision. Any decision issued by the board of
assessment appeals shall inform the petitioner or respondent, as may be
appropriate, of the right to petition the court of appeals for judicial review.
(3) If the decision of the county board of equalization has been appealed to
the district court, the decision of the court shall be subject to appellate review
according to the Colorado appellate rules and the provisions of section 24-4-106
(9), C.R.S.
(4) If the taxpayer submits his case to arbitration pursuant to the provisions
of section 39-8-108.5, the decision reached under such process shall be final and
not subject to review.
(5) In any appeal authorized by this section or by section 39-5-122, 39-5-122.7, or 39-10-114:
(a) Repealed.
(a.5) The valuation may not be adjusted to a value of more than five percent
above the valuation set by the county board of equalization pursuant to section 39-8-107, except as specifically permitted pursuant to section 39-5-125;
(b) The assessor's valuation of similar property similarly situated shall be
credible evidence;
(c) The respondent may not rely on any confidential information which is not
available for review by the taxpayer unless such confidential data is presented in
such a manner that the source cannot be identified;
(d) Upon request, the respondent shall make available to the taxpayer two
working days prior to any appeal hearing data supporting the assessor's valuation.
Such request shall be accompanied by data supporting the taxpayer's valuation.
Nothing in this paragraph (d) shall be construed to prohibit the introduction at such
appeal hearing of any data discovered as a result of the exchange of data required
by this paragraph (d); and
(e) In using the market approach to determine the value of residential real
property, if the assessor has knowledge of the conversion from one residential use
to a different residential use, such conversion shall create a rebuttable
presumption that the sale of such property is not a comparable sale for purposes of
establishing the value of a property having a similar prior residential use.
(6) In any appeal or submission to arbitration authorized by this section,
there shall be no presumption in favor of any pending valuation.
Source: L. 64: R&RE, p. 713, � 1. C.R.S. 1963: � 137-8-6. L. 70: p. 386, � 23. L.
77: (2) amended, p. 1736, � 19, effective June 20. L. 83: (2) amended, p. 2087, � 5,
effective October 13. L. 85: Entire section amended and (2) amended, pp. 1228,
1230, �� 2, 1, effective July 1. L. 88: (1) and (2) amended, (3) R&RE, and (4) added, pp.
1302, 1303, �� 11, 12, effective April 29. L. 89: (1) and (2) amended, p. 1458, � 17,
effective June 7. L. 90: (2) amended and (5) added, pp. 1694, 1700, �� 13, 31,
effective June 9. L. 92: (1), (2), and (5)(d) amended, p. 2210, � 8, effective June 3. L.
96: (1), (2), and (5)(a) amended and (6) added, p. 723, � 7, effective May 22. L. 2002: IP(5) amended and (5)(e) added, p. 843, � 4, effective August 7. L. 2003: (1)
amended, p. 1467, � 4, effective July 1. L. 2021: (5)(a) repealed, (HB 21-1083), ch. 25,
p. 112, � 1, effective April 7. L. 2022: (5)(a.5) added, (HB 22-1416), ch. 158, p. 1000, �
6, effective August 10.