Colorado Statutes
§ 39-9-104 — Correction of errors
The state board of equalization shall correct
any obvious error appearing in any county abstract of assessment, whether made
by the assessor or by the administrator. The state board of equalization shall not
change any matter pertaining to the actual value of any class or subclass except as
provided in section 39-9-103 (7); except that, in the taxable year following the year
of reappraisal ordered by the state board of equalization, such board may change
any matter pertaining to the actual value, and such change shall be made by the
assessor in the abstract of assessment of such current taxable year.
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Legislative History
Source: L. 64: R&RE, p. 715, � 1. C.R.S. 1963: � 137-9-4. L. 70: p. 387, � 26. L.
77: Entire section amended, p. 1756, � 3, effective July 23. L. 83: Entire section
amended, p. 2093, � 4, effective September 23.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes