C.R.S. Section 39-2-127
Board of assessment appeals meetings

  • proceedings
  • representation before board

(1)

The board of assessment appeals shall maintain its headquarters in the city and county of Denver but may transact its official business at any other place within the state. All its sessions shall be open to the public, and full and correct minutes thereof shall be kept, and such minutes shall be a public record open to public inspection.

(2)

At the direction of the chairman and with the agreement of the parties before the board, one or more of the members of the board of assessment appeals may conduct hearings in Denver or in a county of closer location to the subject property, administer oaths, examine witnesses, receive evidence, issue subpoenas, and render preliminary decisions subject to concurrence and modification by agreement of at least two members of the board. An additional board member may be added after a hearing to review the evidence and hearing transcript or recording and render a decision in the event the board members who conducted the hearing are unable to reach a decision.

(3)

Upon request of any member of the board, legal counsel provided by the office of the attorney general shall attend hearings on appeals before the board and shall advise the board as to matters of procedure, evidence, and law arising in the course of such appeals. Upon the board’s own motion, legal counsel shall provide other legal services to the board. When the state property tax administrator is a party to the appeal, such legal counsel shall not be the same legal counsel who advises or represents the state property tax administrator at proceedings before the board.

(4)

Any person who is a party in a proceeding before the board may appear on his or her own behalf or be represented by an attorney admitted to practice law in this state or by any other individual of his or her choice. A trust may be represented by an attorney admitted to practice law in this state, by the trustee of the trust, or by the trustee’s designee.

(5)

The board may permit, in its discretion and upon prior written application, the intervention of another affected party in a matter pending before the board. The board may limit or restrict the participation of an intervenor in such manner as the board, in its discretion, orders.

(6)

The board of assessment appeals shall issue a written decision for each appeal it hears. Each such written decision must either be a summary decision or a full decision; however, a summary decision may only be issued upon request for a summary decision made by both parties before the board. A full decision must contain specific findings of fact and conclusions of law. A summary decision need not contain specific findings of fact and conclusions of law. If the board has issued a summary decision, a party dissatisfied with the summary decision may file a written request with the board for a full decision. The written request must be received by the board within ten working days after the date on which the summary decision was mailed. Timely filing of the written request with the board is a prerequisite to review of the board’s decision by the court of appeals. Upon timely request for a full decision, the board shall issue a full decision and enter it as the final decision in the appeal subject to judicial review by the court of appeals as provided in section 39-8-108 (2) or 39-10-114.5 (2).

Source: Section 39-2-127 — Board of assessment appeals meetings - proceedings - representation before board, 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

§ 39-2-127’s source at colorado​.gov