Colorado § 39-9-108 Judicial review - interest during review

Colorado Statutes

§ 39-9-108 — Judicial review - interest during review

Colorado § 39-9-108

Title 39Taxation

Art.State Board of Equalization

This text of Colorado § 39-9-108 (Judicial review - interest during review) 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. § 39-9-108 (2026).

Text

Decisions of the state
board of equalization shall be subject to judicial review, as provided in section 24-4-106, C.R.S. Such review shall include the issues of compliance with applicable law
and constitutional provisions governing valuation for assessment for property tax
purposes and the validity of any valuation for assessment study conducted
pursuant to the provisions of section 39-1-104 (16). Parties adversely affected or
aggrieved shall include any taxpayer or assessor or the governing body of any
taxing jurisdiction. In any case in which excess state equalization payments are
made to school districts within the county during the time such review is pending,
interest shall be paid to the state on the amount of such excess. Such interest shall
be paid for the period of time 

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Decisions of the state
board of equalization shall be subject to judicial review, as provided in section 24-4-106, C.R.S. Such review shall include the issues of compliance with applicable law
and constitutional provisions governing valuation for assessment for property tax
purposes and the validity of any valuation for assessment study conducted
pursuant to the provisions of section 39-1-104 (16). Parties adversely affected or
aggrieved shall include any taxpayer or assessor or the governing body of any
taxing jurisdiction. In any case in which excess state equalization payments are
made to school districts within the county during the time such review is pending,
interest shall be paid to the state on the amount of such excess. Such interest shall
be paid for the period of time from the date of the decision of the state board of
equalization to the date of the final determination of all judicial review. Such
interest shall be computed at the rate determined by the state bank commissioner
pursuant to section 39-21-110.5.

Legislative History

Source: L. 83: Entire section added, p. 2093, � 6, effective September 23. L. 88: Entire section amended, p. 1282, � 7, effective May 23. L. 2001: Entire section amended, p. 1288, � 85, effective June 5.