Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-2-101 (2026)

Division created - property tax administrator

✓ current as of July 2026
Find cases: SyfertCases citing this section CO-LEGleg.colorado.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

There is hereby created the division of property taxation in the department of local affairs, the head of which shall be the property tax administrator, which office is created by section 15 of article X of the state constitution. The administrator shall be appointed by a majority vote of the state board of equalization and shall serve for a term of five years and until a successor is appointed and qualified. The administrator may be removed from office for cause by a majority vote of the state board of equalization. The position of property tax administrator shall be exempt from the state personnel system.

Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-1. L. 84: Entire section amended, p. 992, § 1, effective February 17.

Cross references: For the creation of the department of local affairs, see § 24-1-125.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1988–2021 · leading case: Gilpin Cnty. Bd. of Equalization v. Russell, 941 P.2d 257 (Colo. 1997).
Sort: Relevance Newest Treatment
Gilpin Cnty. Bd. of Equalization v. Russell, 941 P.2d 257 (Colo. 1997). “The property tax administrator heads the division of property taxation in the department of local affairs, § 39-2-101, 16B C.R.S. (1994). The tax administrator's duties include general administration of the property tax laws of the state.”
In Re Brent Explorations, Inc., 91 B.R. 104 (Bankr.D. Colo. 1988). · cites it 3× “It should be noted that the equipment is assessed (or valued) by the county under § 39-2-101, et seq., while the oil production is assessed by the state board of equalization which then certifies the value to the county assessor to be entered on the county assessment rolls under…”
Lucchesi v. State, 807 P.2d 1185 (Colo. Ct. App. 1990). “See § 39-2-101, et seq., C.R.S. (1982 Repl.Vol.”
CO2 Comm. v. Montezuma Cnty., 2021 COA 36 (Colo. Ct. App. 2021). “See §§ 39-2-101, -109, C.R.S. 2020. ¶ 41 As relevant here, the Property Tax Administrator has the authority to prepare and publish manuals, appraisal procedures, and instructions concerning methods of appraising and valuing land, and to prepare and publish guidelines concerning…”
Telluride Co. v. San Miguel Cnty. Bd. of Equalization, 928 P.2d 1358 (Colo. Ct. App. 1996). · cites it 3× “Section 39-2-101, C.R.S. (1994 Repl.Vol. 16B).”
Telluride v. San Miguel Cty. Bd. of Equal., 928 P.2d 1358 (Colo. Ct. App. 1997). · cites it 3× “Section 39-2-101, C.R.S. (1994 Repl.Vol. 16B).”
— Colo. Rev. Stat. § 39-2-101(a)(i) — 1 case
In Re Brent Explorations, Inc., 91 B.R. 104 (Bankr.D. Colo. 1988). “It should be noted that the equipment is assessed (or valued) by the county under § 39-2-101, et seq., while the oil production is assessed by the state board of equalization which then certifies the value to the county assessor to be entered on the county assessment rolls under…”
— Colo. Rev. Stat. § 39-2-101(a)(ii) — 1 case
In Re Brent Explorations, Inc., 91 B.R. 104 (Bankr.D. Colo. 1988). “It should be noted that the equipment is assessed (or valued) by the county under § 39-2-101, et seq., while the oil production is assessed by the state board of equalization which then certifies the value to the county assessor to be entered on the county assessment rolls under…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.