Colorado § 39-9-101 State board of equalization

Colorado Statutes

§ 39-9-101 — State board of equalization

Colorado·Title 39 Taxation·Art. State Board of Equalization

(1)The state board of equalization shall consist of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of the appointed members shall be a qualified appraiser or a former assessor or a person who has knowledge and experience in property taxation. Said board shall elect a chairman and a vice-chairman; the vice-chairman shall act as chairman in the absence of the chairman.

(2)Except as otherwise provided in section 2-2-326, each member is entitled to receive a per diem allowance of fifty dollars for each day spent attending meetings or hearings of the state board of equalization or otherwise spent discharging the memb

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(1) The state board of equalization
shall consist of the governor or his designee, the speaker of the house of
representatives or his designee, the president of the senate or his designee, and
two members appointed by the governor with the consent of the senate. Each of the
appointed members shall be a qualified appraiser or a former assessor or a person
who has knowledge and experience in property taxation. Said board shall elect a
chairman and a vice-chairman; the vice-chairman shall act as chairman in the
absence of the chairman.

(2) Except as otherwise provided in section 2-2-326, each member is entitled
to receive a per diem allowance of fifty dollars for each day spent attending
meetings or hearings of the state board of equalization or otherwise spent
discharging the member's duties as a member of the board; except that a member
shall not receive the per diem allowance provided for in this subsection (2) for any
day for which the member receives a per diem allowance from the state under any
other statute and except that a member shall not receive the per diem allowance
provided for in this subsection (2) if the member receives a salary from the state for
a full-time position with the state. Except as otherwise provided in section 2-2-326,
each member of the board is entitled to receive reimbursement for actual and
necessary expenses incurred in performing the member's duties as a member of
the board. The members appointed by the governor serve at the pleasure of the
governor but shall not serve for more than four consecutive years unless
reappointed by the governor and reconfirmed by the senate at the conclusion of the
four years. Vacancies in either of the appointed positions on the board shall be
filled by appointment by the governor with the consent of the senate for the
unexpired term.

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Legislative History

Source: L. 64: R&RE, p. 715, � 1. C.R.S. 1963: � 137-9-1. L. 83: Entire section amended, p. 1504, � 1, effective June 2. L. 2014: (2) amended, (SB 14-153), ch. 390, p. 1965, � 29, effective June 6. L. 2022: (2) amended, (SB 22-013), ch. 2, p. 87, � 116, effective February 25. L. 2023: (2) amended, (HB 23-1301), ch. 303, p. 1843, � 85, effective August 7.