CO Code § 39-2-125 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-125. Duties of the Board - Board of Assessment Appeals Cash Fund - Creation

  The board of assessment appeals shall perform the following duties, such performance to be in accordance with the applicable provisions of article 4 of title 24, C.R.S.:   Adopt procedures of practice before and procedures of review by the board;      Hear appeals from orders and decisions of the property tax administrator filed not later than thirty days after the entry of any such order or decision. (b) (I) Hear appeals from orders and decisions of the property tax administrator filed not later than thirty days after the entry of any such order or decision.    Such hearings shall include evidence as to the rationale of such order or decision and the detailed data in support thereof.       Hear appeals from decisions of county boards of equalization filed not later than thirty days after the entry of any such decision;    Repealed.    Hear appeals from determinations by county assessors when a county board of equalization or an assessor has failed to respond within the time provided by statute to an appeal properly filed by a taxpayer;    Hear appeals from decisions of boards of county commissioners filed not later than thirty days after the entry of any such decision when a claim for refund or abatement of taxes is denied in full or in part;    Repealed.    Collect any filing fee that shall accompany a taxpayer's request for a hearing before the board pursuant to this section. All fees collected by the board shall be transmitted to the state treasurer, who shall credit the same to the board of assessment appeals cash fund, which fund is hereby created in the state treasury and referred to in this paragraph (h) as the “cash fund”. All moneys credited to the cash fund shall be used in accordance with the requirements of this section and shall not be deposited in or transferred to the general fund of this state or any other fund. The moneys credited to the cash fund shall be available for appropriation by the general assembly to the board of assessment appeals in the annual general appropriation act. In making the annual appropriation to the board of assessment appeals under the annual general appropriation act, the general assembly shall consider available revenues and reserve balances in the cash fund. Any interest earned on amounts in the cash fund shall be credited to the cash fund. Any request for a hearing before the board pursuant to sections 39-2-117 (5)(b), 39-4-108 (8), 39-8-108 (1), and 39-10-114.5 (1) shall be accompanied by a nonrefundable filing fee as follows:   For any person other than a taxpayer pro se, a fee of one hundred one dollars and twenty-five cents for each tract, parcel, or lot of real property and for each schedule of personal property included in such request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing.    For any person who is a taxpayer pro se, for the first two requests for a hearing within a fiscal year, the taxpayer shall not be required to pay a filing fee, and for each additional request within such fiscal year, a fee of thirty-three dollars and seventy-five cents for each tract, parcel, or lot of real property, and for each schedule of personal property included in such request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing. (1.5) As used in this section, notwithstanding any other law, “taxpayer pro se” includes the trustee of a trust.          Complaints filed by the property tax administrator shall be advanced on the calendar and shall take precedence over other matters pending before the board.    Effective January 1, 1983, the consideration of a property's market value in the ordinary course of trade and the comparison of a property with other properties of known or recognized value by the board when considering the market approach to appraisal in its review of the determination of a property's actual value are subject to the provisions of section 39-1-103 (8).      History. Source: L. 70: R&RE, p. 377, § 1. L. 71: P. 1245, § 1. C.R.S. 1963: § 137-3-25. L. 73: P. 1438, § 1. L. 76: (1)(c) amended, p. 757, § 12, effective January 1, 1977. L. 77: (1)(f) amended and (3) added, p. 1735, §§ 14, 15, effective June 20. L. 79: (1)(g) added, p. 1461, § 1, effective July 1. L. 81: (1)(f) amended, p. 1843, § 1, effective May 18; (3) amended, p. 1831, § 4, effective June 12. L. 83: (1)(d)(I) repealed, p. 1491, § 7, effective April 21; (3) amended, p. 1483, § 5, effective April 22; (1)(d) repealed, p. 1508, § 5, effective June 2; (1)(f) amended, p. 2086, § 2, effective October 13. L. 84: (1)(c) amended, p. 1001, § 3, effective March 5. L. 85: (1)(c) amended, p. 1219, § 1, effective March 24. L. 88: (1)(c) amended, p. 1296, § 2, effective April 29. L. 90: (1)(c)(I) amended, p. 1709, § 1, effective May 22. L. 91: (1)(c)(I) amended, p. 1978, § 2, effective July 1. L. 92: IP(1) amended and (1)(h) added, p. 2207, § 3, effective June 3. L. 2002: (1)(g) repealed, p. 1361, § 15, effective July 1. L. 2003: IP(1) and (1)(h) amended, p. 1465, § 2, effective July 1. L. 2008: (1)(h) amended, p. 2147, § 25, effective June 4. L. 2012: (1.5) added,(HB 12-1307), ch. 216, p. 929, § 2, effective August 8. L. 2013: (1)(c) and IP(1)(h) amended,(SB 13-146), ch. 388, p. 2259, § 2, effective July 1. History. Source: L. 70: R&RE, p. 377, § 1. L. 71: P. 1245, § 1. C.R.S. 1963: § 137-3-25. L. 73: P. 1438, § 1. L. 76: (1)(c) amended, p. 757, § 12, effective January 1, 1977. L. 77: (1)(f) amended and (3) added, p. 1735, §§ 14, 15, effective June 20. L. 79: (1)(g) added, p. 1461, § 1, effective July 1. L. 81: (1)(f) amended, p. 1843, § 1, effective May 18; (3) amended, p. 1831, § 4, effective June 12. L. 83: (1)(d)(I) repealed, p. 1491, § 7, effective April 21; (3) amended, p. 1483, § 5, effective April 22; (1)(d) repealed, p. 1508, § 5, effective June 2; (1)(f) amended, p. 2086, § 2, effective October 13. L. 84: (1)(c) amended, p. 1001, § 3, effective March 5. L. 85: (1)(c) amended, p. 1219, § 1, effective March 24. L. 88: (1)(c) amended, p. 1296, § 2, effective April 29. L. 90: (1)(c)(I) amended, p. 1709, § 1, effective May 22. L. 91: (1)(c)(I) amended, p. 1978, § 2, effective July 1. L. 92: IP(1) amended and (1)(h) added, p. 2207, § 3, effective June 3. L. 2002: (1)(g) repealed, p. 1361, § 15, effective July 1. L. 2003: IP(1) and (1)(h) amended, p. 1465, § 2, effective July 1. L. 2008: (1)(h) amended, p. 2147, § 25, effective June 4. L. 2012: (1.5) added,(HB 12-1307), ch. 216, p. 929, § 2, effective August 8. L. 2013: (1)(c) and IP(1)(h) amended,(SB 13-146), ch. 388, p. 2259, § 2, effective July 1.    Cross references:    For the legislative declaration contained in the 2008 act amending subsection (1)(h), see section 1 of chapter 417, Session Laws of Colorado 2008.    For the legislative declaration in the 2012 act adding subsection (1.5), see section 1 of chapter 216, Session Laws of Colorado 2012.     ANNOTATION   Law reviews. For article, “Property Tax Assessments in Colorado”, see 12 Colo. Law. 563 (1983). For article, “Appealing Property Tax Assessments”, see 15 Colo. Law. 798 (1986). For article, “Property Tax Litigation Before the Board of Assessment Appeals”, see 35 Colo. Law. 87 (Aug. 2006).   Thirty-day requirements of subsection (1)(c). The initial 30-day requirement in subsection (1)(c) relates to the filing of the appeal, and the subsequent one to the rendering of the decision following the hearing before the appeals board. Honeywell Info. Systems v. Bd. of Assessment Appeals, 654 P.2d 337 (Colo. App. 1982).   The procedure for determining the running of the 30-day period in this section prevails over § 24-4-105 which deals generally with administrative proceedings. Colo. Rocky Mtn. Sch., Inc. v. Shriver, 689 P.2d 651 (Colo. App. 1984).   Board of assessment appeals may conduct a de novo review in reviewing a taxpayer's appeal from property tax administrator. Bd. of Assessment Appeals v. Valley Country Club, 792 P.2d 299 (Colo. 1990).   Board of assessment appeals has jurisdiction to hear appeals from the county board. Language mandating that the board hear appeals from the county board's denial of an abatement is based, by necessity, on a concurrent right of the taxpayer to appeal such denial to the board of assessment appeals. 5050 S. Broadway Corporation v. Arapahoe County Bd. of Comm'rs, 815 P.2d 966 (Colo. App. 1991).   Date of presentation of county board of equalization's resolutions constitutes date of entry for purposes of computing 30-day time period. BQP Industries v. State Bd. of Equalization, 694 P.2d 337 (Colo. App. 1984).   Non-compliance with the 30-day requirement of subsection (1)(c) should be avoided, but it will not constitute reversible error in the absence of any demonstrated damage or prejudice to the taxpayer. Burns v. Bd. of Assessment Appeals, 820 P.2d 1175 (Colo. App. 1991).   The board's action on taxpayer's administrative appeal is not limited to review of any previous action taken, rather the board is authorized to conduct de novo evidentiary proceedings on the merits in every matter before it including administrative appeals taken from boards of county commissioners in abatement and refund proceedings. D.C. Burns Realty v. Jefferson County, 849 P.2d 900 (Colo. App. 1992).   Apart from timely filing requirement, there are no other statutory jurisdictional requirements for taking administrative appeals before the BAA. Fleisher-Smyth v. Bd. of Assessment App., 865 P.2d 922 (Colo. App. 1993).   Applied in West-Brandt Found., Inc. v. Carper, 199 Colo. 334 , 608 P.2d 339 (1980); Lucchesi v. State, 807 P.2d 1185 (Colo. App. 1990).