C.R.S. Section 39-2-126
Delaying effect of decision

  • when

If the finality of a decision of the board of assessment appeals is suspended until after the last day of the calendar year by a pending judicial review, the property tax valuations for the current year shall be those established by the administrator as to utilities under the provisions of article 4 of this title, or by the county assessor or those approved by the county board of equalization, subject to the refund provisions of section 39-8-109.

Source: Section 39-2-126 — Delaying effect of decision - when, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Dec. 24, 2024).

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

§ 39-2-126’s source at colorado​.gov