C.R.S. Section 39-2-115
Review of abstracts of assessment

  • recommendations

(1)

Intentionally left blank —Ed.

(a)

No later than August 25 of each year, each county assessor shall file with the property tax administrator two copies of an abstract of assessment of the county.

(b)

Repealed.

(2)

Upon receipt of the abstracts of assessment from the assessors of the several counties of the state, the administrator shall examine and review each such abstract. If he finds from the abstract of any county that any or all of the various classes or subclasses of real and personal property located in such county have not been valued for assessment by the use of all manuals, factors, formulas, and other directives required by law, the administrator shall determine the amount of increase or decrease in valuation for assessment of such class or subclass necessary to conform to such requirements and shall file a complaint with the state board of equalization specifying the amount recommended to be added to or deducted from the valuation for assessment of such class or subclass of property in such county for the following taxable year.

(3)

No later than October 15 of each year, the property tax administrator shall transmit the abstracts of assessment of the several counties to the state board of equalization together with his recommendations.

Source: Section 39-2-115 — Review of abstracts of assessment - recommendations, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑2‑101
Division created - property tax administrator 39‑2‑102
Qualifications 39‑2‑103
Exercise of power 39‑2‑104
Oath of office 39‑2‑105
Seal 39‑2‑106
Employees - compensation 39‑2‑107
Office - hearings 39‑2‑108
Rules and regulations 39‑2‑109
Duties, powers, and authority - definition 39‑2‑110
Annual school for assessors 39‑2‑111
Complaints 39‑2‑112
Assessor to appear - when 39‑2‑113
Administrator may intervene 39‑2‑114
Reappraisal - when - procedures 39‑2‑115
Review of abstracts of assessment - recommendations 39‑2‑116
Approval of tax abatement or refund 39‑2‑117
Applications for exemption - review - annual reports - procedures - rules 39‑2‑118
Recommendations to governor 39‑2‑119
Annual report 39‑2‑120
Powers of property tax administrator 39‑2‑121
Enforcement of orders 39‑2‑122
Notice prior to injunction 39‑2‑123
Board of assessment appeals created - members - compensation 39‑2‑124
Executive director to furnish employees and clerical assistance 39‑2‑125
Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund 39‑2‑126
Delaying effect of decision - when 39‑2‑127
Board of assessment appeals meetings - proceedings - representation before board 39‑2‑128
Board of assessment appeals may issue orders 39‑2‑129
Advisory committee to the property tax administrator created 39‑2‑130
Membership of the advisory committee - terms - compensation - meetings 39‑2‑131
Function of the committee - notice of proposed changes - property tax materials - definition
Green check means up to date. Up to date

Current through Fall 2024

§ 39-2-115’s source at colorado​.gov