(1) The county board of equalization shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, directing the assessor to supply any omissions which may come to its attention. It shall correct any errors made by the assessor, and, whenever in its judgment justice and right so require, it shall raise, lower, or adjust any valuation for assessment appearing in the assessment roll to the end that all valuations for assessment of property are just and equalized within the county. (2) (a) to (h) Repealed.
(i) The county board of equalization shall have the authority to appoint independent referees who are experienced in property valuation to conduct hearings pursuant to subsection (1) of this section on behalf of the county board of equalization and to make findings and submit recommendations to the county board of equalization for its final action. However, no person shall be appointed as an independent referee pursuant to the provisions of this paragraph (i) in any county during any property tax year in which such person represents or has represented any taxpayer in such county in any matter relating to the protest and appeal of property valuation or to the abatement or refund of property taxes. In addition, no person appointed as an independent referee pursuant to the provisions of this paragraph (i) shall represent any taxpayer who appeared in any hearing before such independent referee in any matter subsequent to such hearing relating to the protest and appeal of property valuation or to the abatement or refund of property taxes. (j) and (k) Repealed.
(3) (Repeal provision deleted by revision.)
(4) Repealed.
Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-8-8. L. 77: Entire section amended, p. 1758, § 1, effective June 1; (4) added, p. 1736, § 18, effective June 20. L. 79: (2)(i) amended, p. 1641, § 53, effective July 19. L. 81: (4) repealed, p. 1835, § 14, effective June 12. L. 92: (2)(i) amended, p. 2209, § 6, effective June 3.
Editor's note: Subsection (3) provided for the repeal of subsections (2)(a) to (2)(h), (2)(j), and (2)(k), effective January 1, 1978, and is therefore deleted by revision as obsolete. (See L. 77, p. 1758.)
Notes of Decisions
Bd. of Assessment Appeals v. Sampson, 105 P.3d 198 (Colo. 2005).
· cites it 2× “The BOE hears and considers all testimony and exhibits produced by the parties “with no presumption in favor of any pending valuation.” See § 39-8-107(1), C.”
Bd. of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc., 797 P.2d 27 (Colo. 1990).
“Additional safeguards are found in the statutes permitting county boards of equalization to adjust valuations for assessment within the county “to the end that all valuations for assessment of property are just and equalized within the county,” § 39-8-102(1), 16B C.R.S. (1982),…”
Am. Mobilehome Ass'n, Inc. v. Dolan, 553 P.2d 758 (Colo. 1976).
· cites it 3× “1973, states that the boards of equalization of each county shall review the valuations for assessment of all taxable property appearing in the assessment rolls of the county, which property necessarily includes movable structures.”
Telluride Co. v. San Miguel Cnty. Bd. of Equalization, 928 P.2d 1358 (Colo. Ct. App. 1996).
· cites it 7× “However, this argument is inconsistent with the restrictive language contained in §§ 39-5-122(2), 39-5-122(3), and 39-5-122(5) (repeated use of the word “deny” or “decline” in reference to assessor’s action taken with regard to a protest or objection).”
People v. Chipman, 2015 COA 142 (Colo. Ct. App. 2015).
“1, § 39-8-102(1), 1972 Colo. Sess. Laws 225 (A defendant is "incompetent to proceed" if he "is suffering from a mental disease or defect which renders him incapable of understanding the nature and course of the proceedings against him or of participating or *341 assisting in his…”
Arapahoe Cnty. Bd. of Equalization v. Podoll, 935 P.2d 14 (Colo. 1997).
“(Emphasis added.) When a taxpayer protests the assessment assigned to the taxpayer’s property, the Board of Equalization for that county is authorized to raise, lower, adjust, and equalize assessments whenever “justice and right so require.”
State Bd. of Equalization v. Am. Airlines, Inc., 773 P.2d 1033 (Colo. 1989).
“(1982), and after review by their respective County Boards of Equalization, § 39-8-102(1), 16B C.R.S. (1982), the county assessors prepared abstracts of assessment listing the value of all taxable property located in their counties and filed the abstracts with the administrator…”
San Miguel Cnty. Bd. of Equalization v. Telluride Co., 947 P.2d 1381 (Colo. 1997).
“(1997) (assessor has the power to correct errors in valuation “at any time” prior to the time the tax warrant is delivered to the county treasurer); § 39-8-102(1), 11 C.R.S. (1997) (CBOE shall correct any errors made by the assessor); Colo.”
— Colo. Rev. Stat. § 39-8-102(1) — 14 cases
Bd. of Assessment Appeals v. Sampson, 105 P.3d 198 (Colo. 2005).
“The BOE hears and considers all testimony and exhibits produced by the parties “with no presumption in favor of any pending valuation.” See § 39-8-107(1), C.”
Bd. of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc., 797 P.2d 27 (Colo. 1990).
“Additional safeguards are found in the statutes permitting county boards of equalization to adjust valuations for assessment within the county “to the end that all valuations for assessment of property are just and equalized within the county,” § 39-8-102(1), 16B C.R.S. (1982),…”
— Colo. Rev. Stat. § 39-8-102(4) — 1 case
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