C.R.S. Section 39-1-113
Abatement and refund of taxes


(1)

Except as otherwise provided in subsection (1.5) of this section, no decision on any petition regarding abatement or refund of taxes, as provided for in section 39-10-114, shall be made by the board of county commissioners unless a hearing is had thereon, at which hearing the assessor and the taxpayer shall have the opportunity to be present. The board may appoint independent referees who are experienced in property valuation to conduct the hearing on behalf of the board, to make findings, and to submit recommendations to the board for its final decision.

(1.5)

Upon authorization by the board of county commissioners, the assessor may review petitions for abatement or refund and settle by written mutual agreement any such petition for abatement or refund in an amount of ten thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. Any abatement or refund agreed upon and settled pursuant to this subsection (1.5) shall not be subject to the requirements of subsection (1) of this section.

(1.7)

Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition.

(2)

Intentionally left blank —Ed.

(a)

Whenever any abatement or refund in an amount of ten thousand dollars or less is recommended by the board of county commissioners, the board shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(b)

Whenever any abatement or refund in an amount of ten thousand dollars or less has been agreed upon and settled by the assessor pursuant to subsection (1.5) of this section, the assessor shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the assessor shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(3)

Whenever any abatement or refund in an amount in excess of ten thousand dollars is recommended by the board of county commissioners, two copies of an application therefor, reciting the amount of such abatement or refund and the grounds upon which it should be allowed, shall be submitted to the administrator for review pursuant to section 39-2-116. If an application is approved, the board of county commissioners shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board of county commissioners shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.
(4)(Deleted by amendment, L. 91, p. 1962, § 2, effective June 5, 1991.)(5)(a) If a hearing is required pursuant to subsection (1) of this section, the board of county commissioners shall provide at least seven days’ notice of the scheduled hearing on a petition for abatement and refund of taxes to the person signing such petition and the taxpayer if the taxpayer did not sign the petition. Except as authorized in paragraph (b) of this subsection (5), notice shall be provided by sending to such person through the United States mail notification of the date, time, and place of the hearing.

(b)

A board of county commissioners may authorize by resolution a person required to be notified by paragraph (a) of this subsection (5) or such person’s agent to elect to receive the notice by fax or electronic mail at a phone number or electronic mail address supplied by such person. If no election is made by such person, the board of county commissioners shall mail the required notice.

(6)

Notwithstanding any law to the contrary, for taxes levied on and after January 1, 1990, a taxpayer may file a petition for abatement or refund of taxes levied on property if the valuation of such property was the subject of an arbitration hearing pursuant to section 39-8-108.5 and the arbitrator presiding over such hearing failed to deliver a decision to the taxpayer prior to the beginning date of the period during which the assessor sits to hear all objections and protests concerning the valuation of such property in the year following the year in which such arbitration hearing was held.

Source: Section 39-1-113 — Abatement and refund of taxes, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑1‑101
Legislative declaration
39‑1‑101.5
Legislative declaration - taxpayer rights
39‑1‑102
Definitions
39‑1‑103
Actual value determined - when - legislative declaration
39‑1‑103.5
Restrictions on information
39‑1‑104
Valuation for assessment - definitions
39‑1‑104.2
Residential real property - valuation for assessment - legislative declaration - definitions
39‑1‑104.3
Partial real property tax reductions - residential property - definitions - repeal
39‑1‑104.4
Adjustment of residential rate
39‑1‑104.5
Severed mineral interest - placement on tax roll
39‑1‑104.6
Primary residence real property
39‑1‑104.7
Qualified-senior primary residence real property - definitions
39‑1‑105
Assessment date
39‑1‑105.5
Reappraisal ordered based on valuation for assessment study - state school finance payments
39‑1‑106
Partial interests not subject to separate tax
39‑1‑107
Tax liens
39‑1‑108
Payment of taxes - grantor and grantee
39‑1‑109
Taxes paid by mortgagee - effect
39‑1‑110
Notice - formation of political subdivision - boundary change of special district
39‑1‑111
Taxes levied by board of county commissioners - repeal
39‑1‑111.5
Temporary property tax credits and temporary mill levy rate reductions
39‑1‑112
Taxes available - when
39‑1‑113
Abatement and refund of taxes
39‑1‑114
Who may administer oath
39‑1‑115
Records prima facie evidence
39‑1‑116
Penalty for divulging confidential information
39‑1‑117
Prior actions not affected
39‑1‑118
Repeal of law levying state property tax - disposition of funds
39‑1‑119
Funds held for payment of taxes - refund - reduction and increase of amounts - penalty
39‑1‑119.5
Funds collected by lessors of personal property for payments of taxes - refund - damages
39‑1‑120
Filing - when deemed to have been made
39‑1‑121
Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions
39‑1‑123
Property tax reimbursement - property destroyed by natural cause
39‑1‑124
Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered
Green check means up to date. Up to date

Current through Fall 2024

§ 39-1-113’s source at colorado​.gov