Colorado Revised Statutes

Colo. Rev. Stat. § 39-2-109 (2026)

Duties, powers, and authority - definition

✓ current as of July 2026

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(1) It is the duty of the property tax administrator, and the administrator shall have and exercise authority: (a) To value the property and plant of all public utilities doing business in this state in the manner prescribed by law, which value shall be equalized in accordance with the provisions of section 39-4-102 (3), and to prepare and furnish all forms required to be filed with him by public utilities; (b) To assist and cooperate in the administration of all laws concerning the valuing of taxable property, the assessment of same, and the levying of property taxes;

(c) Repealed. (d) To approve the form and size of all personal property schedules, forms, and notices furnished or sent by assessors to owners of taxable property, the form of petitions for abatement or refund, the form of all field books, plat and block books, maps, and appraisal cards used in the office of the assessor and other forms and records used and maintained by the assessor and to require exclusive use of such approved schedules, books, maps, appraisal cards, forms, and records by all assessors to insure uniformity; (e) To prepare and publish from time to time manuals, appraisal procedures, and instructions, after consultation with the advisory committee to the property tax administrator and the approval of the state board of equalization, concerning methods of appraising and valuing land, improvements, personal property, and mobile homes, and to require their utilization by assessors in valuing and assessing taxable property. Said manuals, appraisal procedures, and instructions shall be based upon the three approaches to appraisal and the procedures set forth in section 39-1-103 (5)(a). Such manuals, appraisal procedures, and instructions shall be subject to legislative review, the same as rules, pursuant to section 24-4-103 (8)(d). Beginning January 1, 2023, the administrator shall comply with subsection (2) of this section when modifying the manuals, appraisal procedures, and instructions. (f) To prepare and furnish to assessors all forms required to be completed by them and filed with the property tax administrator; (g) To call, upon not less than ten days' prior notice, meetings of assessors at some designated place in the state and, upon reasonable notice, to call group or area meetings of two or more assessors; (h) To prepare and design a basic form for all assessors to use in the assessment of real property which will set forth in detail information to be inserted pertaining to the approaches to appraisal set forth in section 39-1-103 (5)(a); (i) To determine, whenever the administrator discovers that any taxable property of a public utility or any taxable rail transportation property has been omitted from the assessment roll of any year or series of years, the value of such omitted property. The administrator shall notify the assessor of such discovery and value. The assessor shall list the same on the assessment roll of the year in which the discovery was made and shall notify the treasurer of any unpaid taxes on such property for prior years.

(j) Repealed. (k) To prepare and publish guidelines, after consultation with the advisory committee to the property tax administrator and approval of the state board of equalization, concerning the audit and compliance review of oil and gas leasehold properties for property tax purposes, which shall be utilized by assessors, treasurers, and their agents. Such guidelines shall be subject to legislative review, the same as rules, pursuant to section 24-4-103 (8)(d). Beginning January 1, 2023, the administrator shall comply with subsection (2) of this section when modifying the guidelines. (l) To resolve valuation disputes concerning property or property interests owned or held by the Southern Ute Indian tribe as provided in the taxation compact set forth in section 24-61- 102, C.R.S.; (m) To establish the forms required pursuant to part 2 of article 29 of title 38, C.R.S.

(2) (a) As used in this subsection (2), "property tax materials" means the manuals, appraisal procedures, instructions, and guidelines that the administrator prepares and publishes under the authority conferred by subsections (1)(e) and (1)(k) of this section.

(b) Prior to proposing any changes to the property tax materials, the administrator shall conduct a public hearing described in subsection (2)(d) of this section. No less than two weeks prior to the hearing, the administrator shall publish notice of the proposed changes to the property tax materials. The administrator must include in the notice:

(I) The date, time, and place of the hearing; and

(II) Either the terms or substance of the proposed change or a description of the subjects and issues involved.

(c) The administrator shall maintain a list of all persons who request notification of proposed changes to the property tax materials. On or before the date of the publication of notice required by subsection (2)(b) of this section, the administrator shall provide notice via e-mail of the proposed changes to all persons on the list. The administrator shall not charge a fee for sending this e-mail notice. Upon request of a person on the list, the administrator may mail the notice to the person. Any person on the list who requests to receive a copy of the proposed changes by mail must pay a fee to the administrator that is set based upon the administrator's actual cost of copying and mailing the proposed changes to the person. All fees collected by the administrator are continuously appropriated to the administrator solely for the purpose of defraying the cost of the notice.

(d) At the place and time stated in the notice, the administrator shall hold a public hearing at which the administrator shall afford interested persons an opportunity to submit written data, views, or arguments and to present the same orally unless the administrator deems it unnecessary. The administrator shall consider all submissions when finalizing a proposed change to the property tax materials that the administrator submits to the advisory committee to the property tax administrator for the advisory committee's review in accordance with section 39-2-131 (1).

(e) The administrator shall adopt proposed changes to the property tax materials consistent with the subject matter as set forth in the notice required by subsection (2)(b) of this section prior to consideration by the advisory committee to the property tax administrator.

(f) Any interested person shall have the right to petition the administrator in writing for the issuance, amendment, or repeal of any property tax materials. The petition is open to public inspection. The administrator is not required to take any action based on a petition, but when the administrator proposes a change to the property tax materials, the administrator shall consider all related written petitions.

Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-9. L. 73: p. 1437, § 1. L. 76:

(1)(e) amended, p. 756, § 7, effective July 1. L. 77: (1)(h) added, p. 1750, § 1, effective June 9;

(1)(c) R&RE and (1)(e) amended, p. 1733, §§ 7, 9, effective June 20. L. 81: (1)(c) repealed, p. 1398, § 11, effective January 1; (1)(a) amended, p. 1848, § 3, effective January 1, 1982. L. 82:

(1)(e) amended, p. 555, § 1, effective January 1, 1984. L. 83: (1)(e) R&RE, p. 1498, § 1, effective April 12; (1)(b) amended, p. 1489, § 2, effective April 21; (1)(h) amended, p. 1483, § 4, effective April 22; (1)(i) and (1)(j) added, pp. 2082, 2083, §§ 1, 1, effective October 13. L. 90:

(1)(e) amended, p. 1699, § 26, effective June 9. L. 91: (1)(k) added, p. 1953, § 1, effective January 1, 1992. L. 96: IP(1) and (1)(d) amended, p. 649, § 2, effective May 1; (1)(l) added, p. 1726, § 2, effective June 3. L. 99: (1)(l) amended, p. 629, § 40, effective August 4. L. 2004:

(1)(j) repealed, p. 206, § 28, effective August 4. L. 2008: (1)(m) added, p. 452, § 10, effective July 1. L. 2022: (1)(e) and (1)(k) amended and (2) added, (HB 22-1416), ch. 158, p. 995, § 1, effective August 10.

Notes of Decisions

Cited in 38 cases (6 in the last 5 years), 1984–2023 · leading case: Mook v. Bd. of Cty. Comm'rs 18SC499, Bd. of Assessment Appeals v. Kelly 18SC544, Bd. of Cty. Comm'rs v. Hogan, 2020 CO 12 (Colo. 2020).

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Mook v. Bd. of Cty. Comm'rs 18SC499, Bd. of Assessment Appeals v. Kelly 18SC544, Bd. of Cty. Comm'rs v. Hogan, 2020 CO 12 (Colo. 2020). · cites it 2× “§ 39-2-109(1)(e), C.R.S. (2019). Thus, the Property Tax Administrator produces the ARL, which assessors are required to follow.”

v. Park Cty. Bd. of Cty. Comm'rs, 2020 CO 13 (Colo. 2020). · cites it 2× “§ 39-2-109(1)(e), C.R.S. (2019). The Property Tax Administrator thus produces the Assessors’ Reference Library (“ARL”), which assessors must follow.”

Huddleston v. Bd. of Equalization, 31 P.3d 155 (Colo. 2001). · cites it 7× “X, § 15; § 39-2-109. It was created in order to oversee the administration of the property tax valuation system and insure its uniformity throughout the state.”

AURORA URBAN RENEWAL Auth., Corporex Colorado LLC, Fitzsimons Vill. Metro. Dist. No. 1, Fitzsimons Vill. Metro. Dist. No. 2, & Fitzsimons Vill. Metro. Dist. No. 3 v. PK KAISER, in his Off. capacity as Arapahoe Cnty. Assessor & JoAnn Groff, in her Off. capacity as Colorado State Prop. Tax Adm'r, 507 P.3d 1033 (Colo. Ct. App. 2022). · cites it 14× “§ 39-2-109, C.R.S. 2021. Among those is the responsibility [t]o prepare and publish from time to time manuals, appraisal procedures, and instructions, after consultation with the advisory committee to the property tax administrator and the approval of the state board of…”

Bd. of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc., 797 P.2d 27 (Colo. 1990). · cites it 2× “Pursuant to this constitutional requirement, the general assembly enacted section 39-1-103, prescribing standards and requirements for valuing property for assessment purposes, and section 39-2-109(l)(e), 16B C.R.S. (1989 Supp.”

Huddleston v. Grand Cnty. Bd. of Equalization, 913 P.2d 15 (Colo. 1996). · cites it 4× “§ 39-2-109, 16B C.R.S. (1982 & 1989 Supp.”

Welby Gardens v. Adams Cnty. Bd. of Equalization, 71 P.3d 992 (Colo. 2003). · cites it 2× “See § 39-2-109(1)(e), 11 C.R.S. (2002). Throughout the 1980s and 90s, this manual specifically listed a greenhouse among several types of property which did not meet the definition of a farm or ranch.”

Washington Cnty. Bd. of Equalization v. Petron Dev. Co., 109 P.3d 146 (Colo. 2005). · cites it 2× “§ 39-2-109(l)(k), C.R.S. (2004). 9 . In accordance with the constitution and the implementing statute, the oil and gas taxpayer filing requirements in the January 2004 revisions of the manual make clear that the "[t]he netback wellhead selling price of all oil and gas sold or…”

Hogan v. Bd. of Cty. Comm'rs, 2018 COA 86 (Colo. Ct. App. 2018). · cites it 2× “§ 39-2-109(1)(e), C.R.S. 2017. The PTA has created the Assessor’s Reference Library (ARL), and county assessors are required to follow it.”

Douglas Cnty. Bd. of Equalization v. Fid. Castle Pines, Ltd., 890 P.2d 119 (Colo. 1995). · cites it 2× “Section 39-2-109(l)(e), 16B *124 C.R.S. (1994), contains that directive and provides: (1) It is the duty of the property tax administrator, and he shall have and exercise authority: [[Image here]] (e) To prepare and publish from time to time manuals, appraisal procedures, and…”

State Bd. of Equalization v. Am. Airlines, Inc., 773 P.2d 1033 (Colo. 1989). · cites it 2× “Section 39-2-109(l)(a), 16B C.R.S. (1982), imposed on the administrator the duty of valuing airline property in the manner outlined in section 39-4-102, 16B C.”

Colorado Prop. Tax Adm'r v. CO 2, 2023 CO 8 (Colo. 2023). · cites it 2× “” § 39-2-109(1)(e), (k), C.R.S. (2022). ¶24 Pursuant to that authority, the Administrator publishes the Assessor’s Reference Library (“ARL”), a series of manuals addressing Colorado property tax assessment.”

Show all 38 citing cases →

— Colo. Rev. Stat. § 39-2-109(1)(d) — 1 case

Hoffman v. Colo. State Bd. of Assessment, 683 P.2d 783 (Colo. 1984).

— Colo. Rev. Stat. § 39-2-109(1)(e) — 20 cases

Mook v. Bd. of Cty. Comm'rs 18SC499, Bd. of Assessment Appeals v. Kelly 18SC544, Bd. of Cty. Comm'rs v. Hogan, 2020 CO 12 (Colo. 2020). “§ 39-2-109(1)(e), C.R.S. (2019). Thus, the Property Tax Administrator produces the ARL, which assessors are required to follow.”

v. Park Cty. Bd. of Cty. Comm'rs, 2020 CO 13 (Colo. 2020). “§ 39-2-109(1)(e), C.R.S. (2019). The Property Tax Administrator thus produces the Assessors’ Reference Library (“ARL”), which assessors must follow.”

AURORA URBAN RENEWAL Auth., Corporex Colorado LLC, Fitzsimons Vill. Metro. Dist. No. 1, Fitzsimons Vill. Metro. Dist. No. 2, & Fitzsimons Vill. Metro. Dist. No. 3 v. PK KAISER, in his Off. capacity as Arapahoe Cnty. Assessor & JoAnn Groff, in her Off. capacity as Colorado State Prop. Tax Adm'r, 507 P.3d 1033 (Colo. Ct. App. 2022). “§ 39-2-109, C.R.S. 2021. Among those is the responsibility [t]o prepare and publish from time to time manuals, appraisal procedures, and instructions, after consultation with the advisory committee to the property tax administrator and the approval of the state board of…”

Hogan v. Bd. of Cty. Comm'rs, 2018 COA 86 (Colo. Ct. App. 2018). “§ 39-2-109(1)(e), C.R.S. 2017. The PTA has created the Assessor’s Reference Library (ARL), and county assessors are required to follow it.”

Welby Gardens v. Adams Cnty. Bd. of Equalization, 71 P.3d 992 (Colo. 2003). “See § 39-2-109(1)(e), 11 C.R.S. (2002). Throughout the 1980s and 90s, this manual specifically listed a greenhouse among several types of property which did not meet the definition of a farm or ranch.”

— Colo. Rev. Stat. § 39-2-109(1)(k) — 1 case

Colorado Prop. Tax Adm'r v. CO 2, 2023 CO 8 (Colo. 2023). “” § 39-2-109(1)(e), (k), C.R.S. (2022). ¶24 Pursuant to that authority, the Administrator publishes the Assessor’s Reference Library (“ARL”), a series of manuals addressing Colorado property tax assessment.”

— Colo. Rev. Stat. § 39-2-109(e) — 2 cases

El Paso Cnty. Bd. of Equalization v. Craddock, 850 P.2d 702 (Colo. 1993).

El Paso Cty. Bd. of Equal. v. Craddock, 850 P.2d 702 (Colo. 1993).

— Colo. Rev. Stat. § 39-2-109(l)(a) — 1 case

State Bd. of Equalization v. Am. Airlines, Inc., 773 P.2d 1033 (Colo. 1989). “Section 39-2-109(l)(a), 16B C.R.S. (1982), imposed on the administrator the duty of valuing airline property in the manner outlined in section 39-4-102, 16B C.”

— Colo. Rev. Stat. § 39-2-109(l)(d) — 1 case

Hoffman v. Colorado State Bd. of Assessment Appeals, 683 P.2d 783 (Colo. 1984).

— Colo. Rev. Stat. § 39-2-109(l)(e) — 10 cases

Bd. of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc., 797 P.2d 27 (Colo. 1990). “Pursuant to this constitutional requirement, the general assembly enacted section 39-1-103, prescribing standards and requirements for valuing property for assessment purposes, and section 39-2-109(l)(e), 16B C.R.S. (1989 Supp.”

Douglas Cnty. Bd. of Equalization v. Fid. Castle Pines, Ltd., 890 P.2d 119 (Colo. 1995). “Section 39-2-109(l)(e), 16B *124 C.R.S. (1994), contains that directive and provides: (1) It is the duty of the property tax administrator, and he shall have and exercise authority: [[Image here]] (e) To prepare and publish from time to time manuals, appraisal procedures, and…”

Golden Aluminum Co. v. Weld Cnty. Bd. of Cnty. Commissioners, 867 P.2d 190 (Colo. Ct. App. 1993).

Manor Vail Condo. Ass'n v. Bd. of Equalization, 956 P.2d 654 (Colo. Ct. App. 1998).

— Colo. Rev. Stat. § 39-2-109(l)(k) — 1 case

Washington Cnty. Bd. of Equalization v. Petron Dev. Co., 109 P.3d 146 (Colo. 2005). “§ 39-2-109(l)(k), C.R.S. (2004). 9 . In accordance with the constitution and the implementing statute, the oil and gas taxpayer filing requirements in the January 2004 revisions of the manual make clear that the "[t]he netback wellhead selling price of all oil and gas sold or…”

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