reglab/housing_qa huggingface dataset:
CO Code § 39-8-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 8 - County Boards of Equalization|§ 39-8-101. County Board of Equalization - Quorum

 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.   History. 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. History. 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.   ANNOTATION   Law reviews. For article, “Appealing Property Tax Assessments”, see 15 Colo. Law. 798 (1986).   Applied in West-Brandt Found., Inc. v. Carper, 199 Colo. 334 , 608 P.2d 339 (1980).
CO Code § 39-8-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 8 - County Boards of Equalization|§ 39-8-103. Notice of Change in Valuation

 The county clerk and recorder shall notify each person affected of any change in the valuation of his property ordered by the board and shall furnish the assessor with a copy of such notice.   History. Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-8-9. L. 90: Entire section amended, p. 1697, § 21, effective June 9. History. Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-8-9. L. 90: Entire section amended, p. 1697, § 21, effective June 9.
CO Code § 39-9-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-101. State Board of Equalization

  The state board of equalization shall consist of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of the appointed members shall be a qualified appraiser or a former assessor or a person who has knowledge and experience in property taxation. Said board shall elect a chairman and a vice-chairman; the vice-chairman shall act as chairman in the absence of the chairman.    No more than three members of the state board of equalization shall be affiliated with the same political party. Except as otherwise provided in section 2-2-326, C.R.S., each member shall receive a per diem allowance of fifty dollars for each day spent attending meetings or hearings of the state board of equalization or otherwise spent discharging his duties as a member of said board; except that no member shall receive the per diem allowance provided for in this subsection (2) for any day for which he receives a per diem allowance from the state under any other statute and except that no member shall receive the per diem allowance provided for in this subsection (2) if he receives a salary from the state for a full-time position with the state. Except as otherwise provided in section 2-2-326, C.R.S., each member of said board shall receive actual and necessary expenses incurred in performing his duties as a member of said board. The members appointed by the governor shall serve at the pleasure of the governor but shall not serve for more than four consecutive years unless reappointed by the governor and reconfirmed by the senate at the conclusion of said four years. Vacancies in either of the appointed positions on the state board of equalization shall be filled by appointment by the governor with the consent of the senate for the unexpired term.     History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-1. L. 83: Entire section amended, p. 1504, § 1, effective June 2. L. 2014: (2) amended,(SB 14-153), ch. 390, p. 1965, § 29, effective June 6. History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-1. L. 83: Entire section amended, p. 1504, § 1, effective June 2. L. 2014: (2) amended,(SB 14-153), ch. 390, p. 1965, § 29, effective June 6.    Cross references:   For constitutional grant of powers to the state board of equalization, see § 15 of article X of the state constitution.
CO Code § 39-9-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-102. Meetings of State Board of Equalization

  The state board of equalization shall meet at a place designated by the chairman, at such times as the chairman may deem necessary.    All sessions of said board shall be conducted in public, and a full and correct record of its proceedings shall be kept, which record shall be a public document and available for public inspection. Opportunity shall be afforded any person to appear before said board to present facts and information for its consideration.    Two weeks before each meeting of the state board of equalization, a news release stating the time and location of the meeting shall be sent throughout the state to radio stations, television stations, and newspapers of general circulation. Not later than two weeks before each meeting, the board shall also mail notice to each assessor and board of county commissioners of a county with regard to the nature of any action it may take pertaining to current year valuations for assessment.     History. Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-9-2. L. 76: (3) added, p. 763, § 28, effective January 1, 1977. L. 83: (1) amended, p. 2092, § 2, effective September 23. L. 84: (3) amended, p. 1001, § 2, effective March 5. L. 86: (1) amended, p. 1102, § 4, effective March 26. History. Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-9-2. L. 76: (3) added, p. 763, § 28, effective January 1, 1977. L. 83: (1) amended, p. 2092, § 2, effective September 23. L. 84: (3) amended, p. 1001, § 2, effective March 5. L. 86: (1) amended, p. 1102, § 4, effective March 26.    ANNOTATION   Law reviews. For article, “A Calendar of Tax Procedure in Colorado”, see 6 Dicta 17 (July 1929).   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Statutory provisions mandatory. Boards of equalization are solely creatures of statute, and, when it is provided that they must meet at a certain time and place and complete the equalization by a certain day, it means exactly what it says; and they lack jurisdiction in acting in violation thereof. Holly Sugar Corp. v. Bd. of Comm'rs, 10 F.2d 506 (8th Cir. 1926).   Public nature of hearings does not mean public may participate in all deliberations. The requirement that the proceedings be held in public is much like that which compels a judge to conduct business in open court. He is not compelled to allow the public to participate in his deliberations. People ex rel. State Bd. of Equaliz. v. Hively, 139 Colo. 49 , 336 P.2d 721 (1959).   Board may consider any type of evidence. In the absence of a statutory mandate, boards of equalization are not required to examine witnesses, or base their action upon any particular kind of evidence, but may proceed in their own way, and upon any information satisfactory to them. Holly Sugar Corp. v. Bd. of Comm'rs, 10 F.2d 506 (D. Colo. 1926 ).
CO Code § 39-9-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-104. Correction of Errors

 The state board of equalization shall correct any obvious error appearing in any county abstract of assessment, whether made by the assessor or by the administrator. The state board of equalization shall not change any matter pertaining to the actual value of any class or subclass except as provided in section 39-9-103 (7) ; except that, in the taxable year following the year of reappraisal ordered by the state board of equalization, such board may change any matter pertaining to the actual value, and such change shall be made by the assessor in the abstract of assessment of such current taxable year.   History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-4. L. 70: P. 387, § 26. L. 77: Entire section amended, p. 1756, § 3, effective July 23. L. 83: Entire section amended, p. 2093, § 4, effective September 23. History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-4. L. 70: P. 387, § 26. L. 77: Entire section amended, p. 1756, § 3, effective July 23. L. 83: Entire section amended, p. 2093, § 4, effective September 23.
CO Code § 39-9-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-105. Certification of Valuations for Assessment

  No later than December 20 of each year, the state board of equalization shall complete its review of the abstracts of assessment of the several counties of the state, and the chair of the state board of equalization shall thereupon certify to the assessor of each county a statement of the changes, if any, ordered by said board in the abstract of his or her county for the current taxable year and for the next succeeding taxable year and shall also return the abstract of assessment for the current taxable year to each county.    Repealed.     History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-5. L. 77: (1) amended, p. 1756, § 4, effective July 23. L. 83: (1) amended, p. 1506, § 3, effective June 2. L. 86: (1) amended, p. 1102, § 5, effective March 26. L. 89: (1) amended, p. 1459, § 18, effective June 7. L. 93: (2) repealed, p. 444, § 1, effective April 19. L. 2000: (1) amended, p. 1502, § 7, effective August 2. History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-5. L. 77: (1) amended, p. 1756, § 4, effective July 23. L. 83: (1) amended, p. 1506, § 3, effective June 2. L. 86: (1) amended, p. 1102, § 5, effective March 26. L. 89: (1) amended, p. 1459, § 18, effective June 7. L. 93: (2) repealed, p. 444, § 1, effective April 19. L. 2000: (1) amended, p. 1502, § 7, effective August 2.
CO Code § 39-9-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-106. Supervision and Administration of Property Tax Laws

 The state board of equalization shall have supervision of the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes.   History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-6. History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-6.
CO Code § 39-9-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-107. Assessment Roll to Conform

 Whenever the state board of equalization orders any change in the valuation for assessment of any class or subclass of taxable real or personal property located in a county, the assessor thereof shall make the proper adjustment in individual schedules so that the assessment roll of his county conforms with the statement of changes ordered by said board and certified by the chairman of said board.   History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-7. L. 77: Entire section amended, p. 1756, § 5, effective July 23. L. 83: Entire section amended, p. 2093, § 5, effective September 23. History. Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-7. L. 77: Entire section amended, p. 1756, § 5, effective July 23. L. 83: Entire section amended, p. 2093, § 5, effective September 23.    ANNOTATION   Applied in Lamm v. Barber, 192 Colo. 511 , 565 P.2d 538 (1977).
CO Code § 39-9-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-108. Judicial Review - Interest During Review

 Decisions of the state board of equalization shall be subject to judicial review, as provided in section 24-4-106 , C.R.S. Such review shall include the issues of compliance with applicable law and constitutional provisions governing valuation for assessment for property tax purposes and the validity of any valuation for assessment study conducted pursuant to the provisions of section 39-1-104 (16) . Parties adversely affected or aggrieved shall include any taxpayer or assessor or the governing body of any taxing jurisdiction. In any case in which excess state equalization payments are made to school districts within the county during the time such review is pending, interest shall be paid to the state on the amount of such excess. Such interest shall be paid for the period of time from the date of the decision of the state board of equalization to the date of the final determination of all judicial review. Such interest shall be computed at the rate determined by the state bank commissioner pursuant to section 39-21-110.5 .   History. Source: L. 83: Entire section added, p. 2093, § 6, effective September 23. L. 88: Entire section amended, p. 1282, § 7, effective May 23. L. 2001: Entire section amended, p. 1288, § 85, effective June 5.
CO Code § 39-9-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 9 - State Board of Equalization|§ 39-9-109. Power of State Board - Waiver of Deadline

  Repealed.    Repealed.    Repealed.    Repealed.    Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a) for any annual report required to be filed pursuant to section 39-2-117 if the report is not filed by the filing deadline or if the report is filed by the filing deadline but is incomplete or otherwise incorrect when filed. When authorizing a waiver, the state board may determine a deadline for filing the report, after which the waiver is invalid. The deadline for filing the report must not be sooner than thirty days after the date that the state board authorizes the waiver.    Notwithstanding the provisions of section 39-2-117 (1)(a), acting by majority vote, the state board of equalization may authorize the property tax administrator to make an exemption effective for not more than the time allowed pursuant to section 39-10-101 (2)(b)(II) when the property has been added back to the tax roll as omitted property and would otherwise have met all criteria for exemption during that time.     History. Source: L. 89: Entire section added, p. 1491, § 5, effective June 7. L. 95: (5) added, p. 602, § 1, effective May 22. L. 2003: (1) to (4) repealed, p. 867, § 2, effective April 7. L. 2008: (5) amended, p. 458, § 2, effective August 5. L. 2013: (5) amended and (6) added, (HB 13-1246), ch. 203, p. 846, § 2, effective August 7.
CO Code § 39-10-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-102. When Taxes Payable

     Repealed.      Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year. (b) (I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year.    This paragraph (b) is effective January 1, 1992.          Except as otherwise provided in article 1.5 of this title 39, the treasurer shall accept payment of taxes tendered by any person and, upon request of the person who tendered the payment of taxes or the person's agent, issue a receipt therefor at any time after the tax list and warrant have been received by the treasurer.      History. Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-2. L. 81: Entire section amended, p. 1841, § 3, effective May 28. L. 90: (1) amended, p. 1716, § 1, effective June 7; (1) amended, p. 1085, § 49, effective July 1. L. 2020: (2) amended,(HB 20-1077), ch. 80, p. 325, § 11, effective September 14. History. Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-2. L. 81: Entire section amended, p. 1841, § 3, effective May 28. L. 90: (1) amended, p. 1716, § 1, effective June 7; (1) amended, p. 1085, § 49, effective July 1. L. 2020: (2) amended,(HB 20-1077), ch. 80, p. 325, § 11, effective September 14.    Editor's note:   Subsection (1)(a)(II) provided for the repeal of subsection (1)(a), effective January 1, 1992. (See L. 90, p. 1716 .)   ANNOTATION   Law reviews. For article, “One Year Review of Constitutional Law”, see 40 Den. L. Ctr. J. 134 (1963).
CO Code § 39-10-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-105. Receipt for Taxes

  Upon request of an individual taxpayer or the taxpayer's agent, the treasurer shall issue and shall mail, if additionally requested, a receipt for each payment of taxes received, which shall state the amount of taxes paid and any delinquent interest thereon, the year or portion thereof for which such taxes apply, the property upon which such taxes are paid, and a notation of any taxes levied thereon for prior years which are unpaid and delinquent. A copy of the statement specified in section 39-10-103, when stamped “paid” by the treasurer, shall suffice for such receipt. The apportionment of the total tax levy may be printed or stamped on the reverse side of each tax receipt issued or may be separately furnished to the taxpayer. The mortgagee or beneficiary of a deed of trust is not required to retain a tax receipt for the property which is the subject of the mortgage or the deed of trust. (1.5) In lieu of issuing and mailing individual receipts, the treasurer may issue and mail a certified listing of taxes paid and any delinquent interest thereon, the year or portion thereof for which such taxes apply, and sufficient identification of the property upon which such taxes are paid to those taxpayers or their agents for combined tax payments on ten or more assessed parcels.    The treasurer shall retain in the office as part of the records thereof a copy of every receipt issued by the treasurer for taxes paid, which copies shall be recorded or filed in the order of issuance. The original tax receipt, or a copy thereof, or a copy of any entry in the treasurer's records concerning the same shall, when certified by the treasurer or the treasurer's deputy, be received in all places as prima facie evidence of payments of the taxes. For purposes of this section, “copy” means a reproduction of the original by any means, including, but not limited to, a photograph, a microfilm or optical imaging record, a computer disk image, or any other means of record retention chosen by the treasurer.    Repealed.     History. Source: L. 64: R&RE, p. 717, § 1. C.R.S. 1963: § 137-10-5. L. 71: P. 327, § 4. L. 75: (1.5) added, p. 1479, § 3, effective July 1. L. 77: (1) and (1.5) amended, p. 1761, § 3, effective June 2. L. 92: (1) and (1.5) amended, p. 2226, § 10, effective April 9. L. 94: (1) and (2) amended, p. 754, § 3, effective April 20. L. 2020: (3) repealed, (HB 20-1077), ch. 80, p. 326, § 14, effective September 14. History. Source: L. 64: R&RE, p. 717, § 1. C.R.S. 1963: § 137-10-5. L. 71: P. 327, § 4. L. 75: (1.5) added, p. 1479, § 3, effective July 1. L. 77: (1) and (1.5) amended, p. 1761, § 3, effective June 2. L. 92: (1) and (1.5) amended, p. 2226, § 10, effective April 9. L. 94: (1) and (2) amended, p. 754, § 3, effective April 20. L. 2020: (3) repealed, (HB 20-1077), ch. 80, p. 326, § 14, effective September 14.
CO Code § 39-10-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-109. Delinquent Tax List - Notice

  Repealed.      As soon as practicable after June 15, the treasurer shall prepare a list of all persons delinquent in the payment of taxes on personal property and shall notify each such person by mail of the amount of delinquent personal property taxes and delinquent interest due and owing thereon to and including the last day of the month in which such notice is mailed. Such notice shall also state that, unless payment of the amount of such unpaid personal property taxes and delinquent interest thereon are paid by August 31, publication of such delinquency will be made during the month of September.    This subsection (2) is effective January 1, 1992.         History. Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-9. L. 65: P. 1108, § 1. L. 90: Entire section amended, p. 1718, § 6, effective June 7; entire section amended, p. 1087, § 54, effective July 1. L. 92: (2)(a) amended, p. 2227, § 12, effective April 9. L. 94: (2)(a) amended, p. 754, § 4, effective April 20. History. Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-9. L. 65: P. 1108, § 1. L. 90: Entire section amended, p. 1718, § 6, effective June 7; entire section amended, p. 1087, § 54, effective July 1. L. 92: (2)(a) amended, p. 2227, § 12, effective April 9. L. 94: (2)(a) amended, p. 754, § 4, effective April 20.    Editor's note:   Subsection (1)(b) provided for the repeal of subsection (1), effective January 1, 1992. (See L. 90, p. 1087 .)
CO Code § 39-10-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-110. Publication of Delinquent Taxes

 During the month of September, the treasurer shall publish for one time only in a newspaper published in his county a notice listing the names and addresses of all persons whose taxes on personal property are unpaid and delinquent, with the amount of such taxes and delinquent interest thereon to and including the last day of September, plus the fee prescribed in section 30-1-102 , C.R.S. Such notice shall recite that, if the amount of such delinquent taxes, delinquent interest, and fee is not paid by the last day of September, the personal property upon which such taxes were levied shall be subject to distraint, seizure, and sale. If there is no newspaper published in the county, then the treasurer shall conspicuously post copies of such notice in the county courthouse, in the treasurer's office, and in at least one other public place in the county seat.   History. Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-10. L. 65: P. 1108, § 2. L. 71: P. 327, § 5. L. 92: Entire section amended, p. 2228, § 13, effective April 9. L. 93: Entire section amended, p. 305, § 2, effective April 7. History. Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-10. L. 65: P. 1108, § 2. L. 71: P. 327, § 5. L. 92: Entire section amended, p. 2228, § 13, effective April 9. L. 93: Entire section amended, p. 305, § 2, effective April 7.
CO Code § 39-10-110.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 10 - Collection|§ 39-10-110.5. Partial Payment of Delinquent Personal Property Taxes

  Notwithstanding any other provision of law to the contrary, the treasurer may accept partial payments for delinquent personal property taxes so long as the owner of the personal property has entered into a written payment plan with the treasurer. The payment plan shall specify the total amount due, including the amount of tax levied and any applicable interest, penalties, or fees; the amount of each payment; and payment due dates. The total amount due under a payment plan shall be paid in full no later than twenty-four months from the date the owner of the personal property enters into a written payment plan with the treasurer.    The treasurer shall keep a copy of the payment plan until the owner of the personal property has paid the total amount identified in the payment plan. Once the owner of the personal property has paid the total amount due, the treasurer shall mark the plan “paid in full”.    The treasurer may terminate the payment plan if the owner of the personal property fails to abide by the terms and conditions of the plan.     History. Source: L. 98: Entire section added, p. 238, § 1, effective April 10.