CO Code § 39-8-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 8 - County Boards of Equalization|§ 39-8-107. Hearings on Appeal

  At the hearing upon a petition, the assessor or the assessor's authorized representative shall be present and shall produce information to support the basis and amount of the assessor's valuation of the property. The board shall hear and consider all testimony and examine all exhibits produced or introduced by either the petitioner or the assessor, with no presumption in favor of any pending valuation, and may subpoena witnesses to testify. The costs of producing the petitioner's witnesses shall be paid by the petitioner, and the costs of producing the assessor's witnesses shall be paid by the county. On the basis of the testimony produced and the exhibits introduced, the board shall grant or deny the petition, in whole or in part, and shall notify the petitioner and the assessor in writing. If the board denies the petition, in whole or in part, such written notice shall inform the petitioner of the right to appeal within the thirty-day period following the denial to the district court or the board of assessment appeals pursuant to the provisions of section 39-8-108 (1) or within the thirty-day period following the denial to submit the case to arbitration pursuant to the provisions of section 39-8-108.5. Such notice shall state that, if the appeal is to the board of assessment appeals, the hearing before the board of assessment appeals shall be the last hearing at which testimony, exhibits, or any other type of evidence may be introduced by either party and that, if there is an appeal to the court of appeals pursuant to section 39-8-108 (2), the record from the hearing before the board of assessment appeals and no new evidence shall be the basis for the court's decision. The phone number and address of the board of assessment appeals shall also be included on the notice. The notice shall also state, in general terms, how to pursue arbitration and that, if a taxpayer submits the case to arbitration, the decision reached under such process shall be final and not subject to review. If a referee heard the case, the board shall, at the written request of any taxpayer or any agent of such taxpayer within seven working days after receipt of said request, make available to the taxpayer or agent the referee's findings and recommendations. At the board's election, the board may either mail, fax, or send by electronic transmission such findings and recommendations to the address, phone number, or electronic address supplied by said taxpayer or agent. Upon receipt of such request, the board shall notify the taxpayer or agent of the estimated cost of providing such findings and recommendations, payment of which shall be made prior to providing such findings and recommendations. Upon providing such findings and recommendations, the board may include a bill for the reasonable cost above the estimated cost and up to the statutory maximum which shall be due and payable upon receipt by the taxpayer or agent.      The county board of equalization shall continue its hearings from time to time until all petitions have been heard, but all such hearings shall be concluded and decisions rendered thereon by the close of business on August 5 of that year; except that, in a county that has made an election pursuant to section 39-5-122.7 (1), all such hearings shall be concluded and decisions rendered thereon by the close of business on November 1 of that year. Except as authorized in paragraph (b) of this subsection (2), any decision shall be mailed to the petitioner within five business days of the date on which such decision is rendered.    A board of county commissioners may authorize by resolution a petitioner or a petitioner's agent to elect to receive the decision rendered by the board as required in paragraph (a) of this subsection (2) by fax or electronic mail at a phone number or electronic mail address supplied by the petitioner or the petitioner's agent. If no election is made by the petitioner or the petitioner's agent, the county board of equalization shall mail the decision.       At the written request of any taxpayer or any agent of such taxpayer and subject to such confidentiality requirements as provided by law, the assessor shall, within three working days after receipt of said request, make available to the taxpayer or agent the data used by the assessor in determining the actual value of any property owned by such taxpayer. At the assessor's election, the assessor may either mail, fax, or send by electronic transmission to the address, phone number, or electronic address supplied by said taxpayer or agent such data. Such data shall include but shall not be limited to the data derived from the declarations filed pursuant to the provisions of article 14 of this title and confidential data, provided that such confidential data shall be presented in such a manner that the source cannot be identified. Upon receipt of such request, the assessor shall notify the taxpayer or agent of the estimated cost of providing such information, payment of which shall be made prior to providing such information. Upon providing such information, the assessor may include a bill for the reasonable cost above the estimated cost and up to the statutory maximum which shall be due and payable upon receipt by the taxpayer or agent.    The assessor may not rely on any confidential information which is not available for review by the taxpayer, unless such confidential data is presented in such a manner that the source cannot be identified.        On and after August 10, 2011, in addition to any other requirements under law, any petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals pursuant to section 39-8-108 (1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable: (a) (I)On and after August 10, 2011, in addition to any other requirements under law, any petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals pursuant to section 39-8-108 (1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable:   Actual annual rental income for two full years including the base year for the relevant property tax year;    Tenant reimbursements for two full years including the base year for the relevant property tax year;    Itemized expenses for two full years including the base year for the relevant property tax year; and    Rent roll data as of the valuation date, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two years including the year of the valuation date and the prior year.       The petitioner shall provide the information required by subsection (5)(a)(I) of this section within ninety days after the appeal has been filed with the board of assessment appeals; except that a petitioner who has already provided information to an assessor in accordance with section 39-5-122 (2.5) is not required to provide any additional information under this subsection (5)(a).         The assessor, the county board of equalization, or the board of county commissioners of the county, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the following information: (b) (I) The assessor, the county board of equalization, or the board of county commissioners of the county, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the following information:   The primary method used by the county to determine the value of the subject property; and    The rates used by the county to determine the value of the subject property under the method identified in accordance with subsection (5)(b)(I)(A) of this section.       The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein.       If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move the board of assessment appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the county attorney and shall be accompanied by a certification that the county assessor or the county board of equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the board of assessment appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the board of assessment appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer.    In the notice of determination, the county board of equalization shall inform a taxpayer of the taxpayer's obligation to provide the information required by paragraph (a) of this subsection (5).    The county board of equalization and the board of county commissioners receiving any information provided by a petitioner pursuant to subparagraph (I) of paragraph (a) of this subsection (5) that is exempt from disclosure under either section 24-72-204 (3)(a)(IV), C.R.S., or another provision of the “Colorado Open Records Act”, part 2 of article 72 of title 24, C.R.S., shall keep such information confidential; except that such information may be disclosed to the administrator and the employees of his or her office, the board of assessment appeals, the county board of equalization, the board of county commissioners of the county in which the subject property is located, the office of the county assessor, or a person retained to appraise or provide value consultation in connection with the subject property where such information is pertinent to an appeal.    Nothing in this subsection (5) shall be construed to apply to a public utility whose valuation for property tax purposes is determined by the administrator in accordance with the provisions of article 4 of this title.       Repealed.     History. Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-5. L. 67: P. 951, § 22. L. 88: (1) amended, p. 1302, § 10, effective April 29. L. 89: (2) amended, p. 1458, § 16, effective June 7. L. 90: (1) amended and (3) and (4) added, pp. 1701, 1700, §§ 32, 30, effective June 9. L. 93: (2) amended, p. 1689, § 7, effective June 6. L. 96: (1) amended, p. 722, § 6, effective May 22. L. 98: (2) amended, p. 470, § 6, effective July 1. L. 2000: (1) and (3) amended, p. 1501, § 6, effective August 2. L. 2011: (5) added,(SB 11-119), ch. 130, p. 453, § 1, effective August 10. L. 2013: (6) added,(HB 13-1113), ch. 11, p. 32, § 6, effective March 8. L. 2016: (2) amended,(SB 16-172), ch. 280, p. 1149, § 3, effective June 10. L. 2019: (5)(a)(I)(D), (5)(a)(II), and (5)(b)(I) amended,(HB 19-1175), ch. 43, p. 148, § 2, effective March 21. L. 2020: (6) repealed,(SB 20-136), ch. 70, p. 293, § 37, effective September 14. History. Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-5. L. 67: P. 951, § 22. L. 88: (1) amended, p. 1302, § 10, effective April 29. L. 89: (2) amended, p. 1458, § 16, effective June 7. L. 90: (1) amended and (3) and (4) added, pp. 1701, 1700, §§ 32, 30, effective June 9. L. 93: (2) amended, p. 1689, § 7, effective June 6. L. 96: (1) amended, p. 722, § 6, effective May 22. L. 98: (2) amended, p. 470, § 6, effective July 1. L. 2000: (1) and (3) amended, p. 1501, § 6, effective August 2. L. 2011: (5) added,(SB 11-119), ch. 130, p. 453, § 1, effective August 10. L. 2013: (6) added,(HB 13-1113), ch. 11, p. 32, § 6, effective March 8. L. 2016: (2) amended,(SB 16-172), ch. 280, p. 1149, § 3, effective June 10. L. 2019: (5)(a)(I)(D), (5)(a)(II), and (5)(b)(I) amended,(HB 19-1175), ch. 43, p. 148, § 2, effective March 21. L. 2020: (6) repealed,(SB 20-136), ch. 70, p. 293, § 37, effective September 14.    Cross references:   For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.   ANNOTATION   Law reviews. For article, “Appealing Property Tax Assessments”, see 15 Colo. Law. 798 (1986).   Annotator's note. The following annotations include cases decided under former provisions similar to this section.   Board's hearings are quasi-judicial. The board of equalization hearings, as distinguished from an assessor's search for pertinent information, though generally informally conducted, are quasi-judicial. May Stores Shopping Centers, Inc. v. Shoemaker, 151 Colo. 100 , 376 P.2d 679 (1962).   Its decisions must be based on proper evidence. Hearings before the board of equalization and decisions must be based on evidence properly before it. May Stores Shopping Centers, Inc. v. Shoemaker, 151 Colo. 100 , 376 P.2d 679 (1962).   Proceedings before the board of assessment appeals are de novo in nature and an appeal of a classification decision of the board is thus limited to review of the propriety of the board's classification decision without regard to the prior decision of the county assessor. Johnston v. Park County Bd. of Equaliz., 979 P.2d 578 (Colo. App. 1999).   Records must be kept of proceedings by the board of equalization and decisions must be based upon the evidence properly before the board. May Stores Shopping Centers, Inc. v. Shoemaker, 151 Colo. 100 , 376 P.2d 679 (1962).   Section does not require board to issue formal findings of fact or conclusions of law. Carrara Place v. Bd. of Equaliz., 761 P.2d 197 (Colo. 1988).   Secret or informal hearings or meetings with assessor cannot be basis of a board of equalization's actions. May Stores Shopping Centers, Inc. v. Shoemaker, 151 Colo. 100 , 376 P.2d 679 (1962).   Subsection (2) requires that the board's decision be mailed only to the taxpayer. While it may be the common and better practice to notify an agent appearing for the taxpayer, the board nevertheless complied with this requirement upon mailing its decision directly to the taxpayer at the taxpayer's address of record. Tri-Havana LLC v. Arapahoe County Bd. of Equaliz., 961 P.2d 604 (Colo. App. 1998).   Timely commencement of action. Assessor and his successors in office were necessary and proper parties to proceedings before the board of equalization and thus were proper parties to the trial de novo in district court, and plaintiffs, by joining the same party-opponents who had been involved in the proceedings before the board, commenced their action in a timely manner. B.C., Limited, et al. v. Krinhop, 815 P.2d 1016 (Colo. App. 1991).   Board's failure to act within time limits prescribed in subsection (2) did not invalidate the board's actions where taxpayers' rights were not abridged. Wenner v. Bd. of Assessment Appeals, 866 P.2d 172 (Colo. App. 1993).   A board of equalization (BOE) board member may not be called in a proceeding before the board of assessment appeals (BAA) to explain a BOE decision, or how it was reached, in the absence of a clear showing of illegal or unlawful action, misconduct, bias, or bad faith on the part of the decision makers. Gilpin County BOE v. Russell, 941 P.2d 257 (Colo. 1997).   A BOE board member's testimony at a BAA proceeding is barred by the mental process rule. Gilpin County BOE v. Russell, 941 P.2d 257 (Colo. 1997).   Applied in Majestic Great W. Sav. & Loan Ass'n v. Reale, 30 Colo. App. 564, 499 P.2d 644 (1972).