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

Colo. Rev. Stat. § 39-8-101 (2026)

County board of equalization - quorum

✓ current as of July 2026
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The board of county commissioners of each county of the state, except the city and county of Denver and the city and county of Broomfield, shall comprise the board of equalization of such county. In the city and county of Denver, the board of equalization shall be comprised of such of its officers as may be provided by its charter. In the city and county of Broomfield, the board of equalization shall be the city council or a board or commission appointed by the city council. A majority of the board shall constitute a quorum, and no official action shall be taken at any meeting of the board unless a quorum is present. Source: L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-1. L. 2001: Entire section amended, p. 269, § 16, effective November 15.

Cross references: For constitutional grant of powers to county boards of equalization, see § 15 of article X of the state constitution.

Notes of Decisions
Cited in 13 cases, 1980–1997 · leading case: Carrara Place, Ltd. v. Arapahoe Cnty. Bd. of Equalization, 761 P.2d 197 (Colo. 1988).
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Carrara Place, Ltd. v. Arapahoe Cnty. Bd. of Equalization, 761 P.2d 197 (Colo. 1988). · cites it 4× “X, § 15(1)(a); § 39-8-101, 16B C.R. S. (1982). The board of equalization for the City and County of Denver is determined by.”
Bd. of Assessment Appeals v. Colorado Arlberg Club, 762 P.2d 146 (Colo. 1988). · cites it 2× “See § 39-8-101, 16B C.R.S. (1982). [3] The Board suggests that because during negotiations regarding the PUD the Club agreed that its property would be taxed, it cannot now seek treatment of that property as "open space.”
Gilpin Cnty. Bd. of Equalization v. Russell, 941 P.2d 257 (Colo. 1997). “10, § 15, with the exception of the City and County of Denver, see § 39-8-101, 16B C.R.S. (1994). The boards of county commissioners consist of three members, two of whom constitute a quorum, see § 1-4-205(2), IB C.”
Laduke v. Cf & I Steel Corp., 785 P.2d 605 (Colo. 1990). · cites it 2× “CF & I appealed the determination of the Assessor to the Pueblo County Board of Commissioners, sitting as the Board of Equalization (BOE) pursuant to section 39-8-101, 16B C.R.S. (1982). The BOE upheld the assessment and CF & I appealed that decision pursuant to section…”
West-Brandt Found., Inc. v. Carper, 608 P.2d 339 (Colo. 1980). · cites it 2× “Section 39-8-101, et seq., C.R.S. 1973 (1979 Supp.”
Bd. of Assessment Appeals v. Valley Country Club, 792 P.2d 299 (Colo. 1990). “§ 39-8-101, 16B C.R.S. (1982). 2 . Sections 24-4-101 to -108, 10A C.”
Wenner v. Bd. of Assessment Appeals, 866 P.2d 172 (Colo. Ct. App. 1993). · cites it 2× “On August 16, 1991, the Board of County Commissioners, acting also as the County Board pursuant to § 39-8-101, C.R.S. (1982 RepLVol. 16B), adopted Resolution 983-91 which set forth the referees’ recommendation and contained an acknowledgment of both the existence of a disparity…”
Denver v. Bd. of Assessment Appeals, 748 P.2d 1306 (Colo. Ct. App. 1987). “The issues presented by the taxpayers' motion to dismiss, therefore, are whether that notice was filed within the time set by the pertinent statute and, if not, whether this court has authority to extend the time for filing such a notice beyond that set by the statute.”
B.A. Leasing Corp. v. State Bd. of Equalization, 745 P.2d 254 (Colo. Ct. App. 1987). “10)), all in the manner provided by § 39-8-101, et seq., C.R.S. (1982 RepLVol.”
Telluride Co. v. San Miguel Cnty. Bd. of Equalization, 928 P.2d 1358 (Colo. Ct. App. 1996). “If, as here, a taxpayer is not satisfied by the final action of the assessor, the taxpayer may appeal to the County Board of Equalization pursuant to § 39-8-101, et seq., C.R.S. (1994 Repl.Vol.”
Mountain States Tel. & Tel. Co. v. Bd. of Assessment Appeals, 696 P.2d 326 (Colo. 1985). · cites it 2× “Under section 39-8-101, 16B C.R.S. .(1982), the board of equalization for each county is comprised of the members of that county’s board of county commissioners.”
Telluride v. San Miguel Cty. Bd. of Equal., 928 P.2d 1358 (Colo. Ct. App. 1997). “If, as here, a taxpayer is not satisfied by the final action of the assessor, the taxpayer may appeal to the County Board of Equalization pursuant to § 39-8-101, et seq., C.R.S. (1994 Repl.Vol.”
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