§ 39-9-103 — Duties of state board - enforcement - reappraisal orders

Colorado § 39-9-103

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: State Board of Equalization

Text

(1) The
state board of equalization shall order reappraisals of classes as provided in section
39-1-105.5, make other orders as provided in said section, and perform such other
duties as are provided for in said section.

(2) The state board of equalization shall conduct hearings on petitions filed
by the administrator for the reappraisal of one or more classes or subclasses of
taxable property pursuant to section 39-2-114. The state board of equalization shall
also conduct hearings upon complaints filed by the administrator, upon his own
motion or upon petition by any tax-levying authority in this state, concerning
valuation for assessment of one or more classes or subclasses of taxable property
if a reappraisal has not been conducted or ordered pursuant to the provisions of
section 39-2-114. Decisions of the state board of equalization shall be subject to
judicial review as provided in section 24-4-106, C.R.S.

(3) Said board may compel compliance with its orders by proceedings in the
nature of mandamus, by injunction, or by other appropriate civil remedies.

(4) It is the duty of the state board of equalization to examine and review the
valuations for assessment of taxes upon the various classes and subclasses of
taxable real and personal property located in the several counties of the state as
reflected in the abstract of assessment of each county, the decisions of the board
of assessment appeals, the recommendations of the administrator, and, effective
January 1, 1983, the study conducted by the director of research of the legislative
council pursuant to section 39-1-104 (16).

(5) The decisions of the board of assessment appeals which affect the
valuation of classes or subclasses of property may be reversed or modified by the
state board of equalization, and such action shall be taken only if a written appeal
has, within thirty days of the board of assessment appeals' decision, been lodged
with the state board of equalization by one of the parties to the proceedings before
the board of assessment appeals. Decisions of the state board of equalization shall
be subject to judicial review as provided in section 24-4-106, C.R.S.

(6) The state board of equalization shall conduct hearings upon complaints
filed by the property tax administrator, upon his own motion or upon petition by any
tax-levying authority in this state, concerning alleged dereliction of duty on the part
of a county assessor.

(7) The state board of equalization shall review abstracts of assessment and
may, by order, change the valuation for assessment of any class or subclass of
property which was changed by a county board of equalization.

(8) The state board of equalization may promulgate such rules and
regulations as are necessary for the implementation of its duties and
responsibilities. Such rules and regulations shall be promulgated pursuant to and
be subject to the provisions of section 24-4-103, C.R.S.

(9) Repealed.

(10) (a) It is the function of the state board of equalization and it shall have
and exercise the authority, prior to publication but subsequent to review by the
advisory committee to the property tax administrator pursuant to section 39-2-131
(1), to review and approve or disapprove, within thirty days after receipt from said
advisory committee to the property tax administrator:

(I) Manuals or any part thereof, appraisal procedures, instructions, and
guidelines prepared and published by the administrator pursuant to section 39-2-109 (1)(e) and based upon the approaches to appraisal set forth in section 39-1-103
(5)(a) and pursuant to section 39-2-109 (1)(k); and

(II) Forms, notices, and records approved or prescribed pursuant to the
authority of the property tax administrator set forth in section 39-2-109 (1)(d).

(b) Any manuals, appraisal procedures, instructions, guidelines, forms,
notices, or records which are not approved or disapproved by the state board of
equalization within said thirty days shall be automatically approved; except that, if
within said thirty days the state board of equalization schedules a hearing on such
manuals, appraisal procedures, instructions, guidelines, forms, notices, or records,
such automatic approval shall not occur unless the state board of equalization does
not approve or disapprove such manuals, appraisal procedures, instructions,
guidelines, forms, notices, or records within thirty days after the conclusion of such
hearing.

Legislative History

Source: L. 64: R&RE, p. 714, � 1. C.R.S. 1963: � 137-9-3. L. 70: p. 386, � 25. L. 76: (5) added, p. 763, � 29, effective June 10. L. 77: (3) amended, (5) R&RE, and (6), (7), and (8) added, pp. 1736, 1738, �� 20, 21, effective June 20; (3) amended, p. 1755, � 2, effective July 23. L. 81: (5) amended, p. 1834, � 13, effective June 12; (1) amended, p. 1398, � 12, effective January 1, 1983. L. 83: Entire section R&RE, p. 1505, � 2, effective June 2; (7) and (8) added, p. 2093, � 3, effective September 23. L. 88: (9) added, p. 1290, � 22, effective May 23. L. 90: (10) added, p. 1699, � 28, effective June 9. L. 91: (10) amended, p. 1954, � 3, effective January 1, 1992. L. 93: (9) repealed, p. 1690, � 9, effective June 6. L. 96: (10) amended, p. 948, � 2, effective July 1.