Colorado § 39-9-109 Power of state board - waiver of deadline

Colorado Statutes

§ 39-9-109 — Power of state board - waiver of deadline

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

(1)to (4) Repealed.

(5)Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a) for any annual report required to be filed pursuant to section 39-2-117 if the report is not filed by the filing deadline or if the report is filed by the filing deadline but is incomplete or otherwise incorrect when filed. When authorizing a waiver, the state board may determine a deadline for filing the report, after which the waiver is invalid. The deadline for filing the report must not be sooner than thirty days after the date that the state board authorizes the waiver.

(6)Notwithstanding the provisions of section 39-

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(1) to (4) Repealed.

(5) Acting by majority vote and when the state board of equalization
determines that the interests of justice and equity would be served, the board may
authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a)
for any annual report required to be filed pursuant to section 39-2-117 if the report
is not filed by the filing deadline or if the report is filed by the filing deadline but is
incomplete or otherwise incorrect when filed. When authorizing a waiver, the state
board may determine a deadline for filing the report, after which the waiver is
invalid. The deadline for filing the report must not be sooner than thirty days after
the date that the state board authorizes the waiver.

(6) Notwithstanding the provisions of section 39-2-117 (1)(a), acting by
majority vote, the state board of equalization may authorize the property tax
administrator to make an exemption effective for not more than the time allowed
pursuant to section 39-10-101 (2)(b)(II) when the property has been added back to
the tax roll as omitted property and would otherwise have met all criteria for
exemption during that time.

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Legislative History

Source: L. 89: Entire section added, p. 1491, � 5, effective June 7. L. 95: (5) added, p. 602, � 1, effective May 22. L. 2003: (1) to (4) repealed, p. 867, � 2, effective April 7. L. 2008: (5) amended, p. 458, � 2, effective August 5. L. 2013: (5) amended and (6) added, (HB 13-1246), ch. 203, p. 846, � 2, effective August 7.