reglab/housing_qa huggingface dataset:
CO Code § 39-2-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-102. Qualifications

 The person appointed as property tax administrator shall possess knowledge of the subject of property taxation and of the laws of this state relating thereto and shall have demonstrated ability and experience in the field of property taxation. He shall devote his full time to the performance of his duties as administrator and shall hold no other office under the United States, the state, or any political subdivision thereof.   History. Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-2. History. Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-2.    ANNOTATION   Fee title owners of subdivision parcels, rather than the homeowners association that manages the subdivision, are subject to real property taxation due to the covenants that permit the association to restrict property access for nonpayment of association assessments. Hinsdale County Bd. of Eq. v. HDH P'ship, 2019 CO 22, 438 P.3d 742.   Record title owners of real property are the true owners of the property and are therefore responsible for property taxes. Hinsdale County Bd. of Eq. v. HDH P'ship, 2019 CO 22, 438 P.3d 742.
CO Code § 39-2-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-103. Exercise of Power

 The division of property taxation and the property tax administrator shall exercise their powers, duties, and functions under the department of local affairs as if they were transferred to said department by a type 1 transfer under the provisions of the “Administrative Organization Act of 1968”.   History. Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-3. History. Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-3.    Cross references:   For the creation of the department of local affairs, see § 24-1-125 ; for the “Administrative Organization Act of 1968”, see article 1 of title 24.
CO Code § 39-2-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-104. Oath of Office

 Before entering upon the duties of his office, the property tax administrator shall take and subscribe to the constitutional oath of office, which oath or affirmation shall be filed in the office of the secretary of state.   History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-4. History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-4.    Cross references:   For oath of office required of civil officers, see § 8 of article XII of the state constitution.
CO Code § 39-2-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-105. Seal

 The division of property taxation shall have an official seal with the words “Property Tax Division - Department of Local Affairs” and such other appropriate design as the property tax administrator may determine engraved thereon, by which he shall authenticate proceedings conducted by him and of which the courts shall take judicial notice.   History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-5. History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-5.
CO Code § 39-2-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-106. Employees - Compensation

 Pursuant to the provisions of section 13 of article XII of the state constitution, the property tax administrator may employ a secretary and such other clerical and professional personnel as may be required to perform his duties. Compensation of the property tax administrator and other employees and necessary expenses of the division of property taxation shall be paid from annual appropriations made to the division by the general assembly. Any costs of the property tax administrator in implementing the assessment and levy procedures required pursuant to section 39-5-132 shall be paid by the local taxing authorities pursuant to said section.   History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-6. L. 85: Entire section amended, p. 1226, § 4, effective January 1, 1986. History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-6. L. 85: Entire section amended, p. 1226, § 4, effective January 1, 1986.
CO Code § 39-2-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-107. Office - Hearings

  The property tax administrator shall maintain his office in the city of Denver but may transact official business at any other place within the state. The office shall be open during established hours each day, Saturdays, Sundays, and legal holidays excepted.    Any hearings conducted by the administrator or the division shall be open to the public, and full and correct minutes thereof shall be kept, and such minutes shall be a public record open to public inspection.     History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-7. History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-7.
CO Code § 39-2-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-108. Rules and Regulations

 The administrator shall adopt rules and regulations governing proceedings and hearings pursuant to the provisions of article 4 of title 24, C.R.S., which rules and regulations shall be subject to legislative review pursuant to section 24-4-103 (8)(d) , C.R.S.   History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-8. L. 77: Entire section amended, p. 1733, § 8, effective June 20. History. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-8. L. 77: Entire section amended, p. 1733, § 8, effective June 20.
CO Code § 39-2-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-110. Annual School for Assessors

 To further improvement in appraisal and valuation procedures and methods and understanding and knowledge thereof, the division of property taxation shall conduct annual instruction and discussion sessions in the nature of a school for assessors, their employees, and employees of the division for periods not exceeding fifteen days in length. All costs of conducting such sessions shall be paid by the division, and the necessary travel and subsistence expenses of assessors and their employees while attending such sessions shall be paid by their respective counties. All assessors shall attend this annual school. Each assessor completing this school shall receive a certificate of achievement for his effort.   History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-10. L. 75: Entire section amended, p. 1457, § 1, effective June 20. History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-10. L. 75: Entire section amended, p. 1457, § 1, effective June 20.    Cross references:   For the definition of “assessor”, see § 39-1-102 (2) .
CO Code § 39-2-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-111. Complaints

 The administrator shall examine all complaints filed with him wherein it is alleged that a class or subclass of taxable property in a county has not been appraised or valued as required by law or has been improperly or erroneously valued or that the property tax laws have in any manner been evaded or violated. Complaints shall be in writing and may be filed only by a taxing authority in a county or by any taxpayer. Complaints may be filed only with respect to property located in the county in which the taxing authority levies taxes or in which the taxpayer owns taxable property. If the administrator finds the complaint is justified, he may use his findings as the basis for petitioning the state board of equalization for an order of reappraisal pursuant to section 39-2-114 .   History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-11. L. 76: Entire section amended, p. 757, § 9, effective January 1, 1977. L. 83: Entire section amended, p. 1490, § 3, effective April 21. History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-11. L. 76: Entire section amended, p. 757, § 9, effective January 1, 1977. L. 83: Entire section amended, p. 1490, § 3, effective April 21.
CO Code § 39-2-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-112. Assessor to Appear - When

 The property tax administrator may require any assessor to appear before him at any meeting to ascertain whether he has complied with the law in appraising and valuing the taxable property located in his county.   History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-12. History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-12.    Cross references:   For the valuation for assessment, see § 39-1-104 .
CO Code § 39-2-113 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-113. Administrator May Intervene

  The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which:   An abatement or refund of property taxes is sought; or    A question bearing on a statewide assessment policy is raised.        History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-13. L. 76: Entire section R&RE, p. 757, § 10, effective January 1, 1977. History. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-13. L. 76: Entire section R&RE, p. 757, § 10, effective January 1, 1977.    Cross references:   For abatement and refund of taxes, see §§ 39-1-113 and 39-10-114 .
CO Code § 39-2-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-115. Review of Abstracts of Assessment - Recommendations

     No later than August 25 of each year, each county assessor shall file with the property tax administrator two copies of an abstract of assessment of the county.    Repealed.       Upon receipt of the abstracts of assessment from the assessors of the several counties of the state, the administrator shall examine and review each such abstract. If he finds from the abstract of any county that any or all of the various classes or subclasses of real and personal property located in such county have not been valued for assessment by the use of all manuals, factors, formulas, and other directives required by law, the administrator shall determine the amount of increase or decrease in valuation for assessment of such class or subclass necessary to conform to such requirements and shall file a complaint with the state board of equalization specifying the amount recommended to be added to or deducted from the valuation for assessment of such class or subclass of property in such county for the following taxable year.    No later than October 15 of each year, the property tax administrator shall transmit the abstracts of assessment of the several counties to the state board of equalization together with his recommendations.     History. Source: L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-15. L. 77: (2) R&RE, p. 1734, § 11, effective June 20. L. 83: (2) and (3) amended, p. 1491, § 5, effective April 21. L. 86: (3) amended, p. 1102, § 3, effective March 26. L. 89: (1) and (3) amended, p. 1453, § 7, effective June 7. L. 93: (1) amended, p. 1283, § 4, effective June 6. L. 94: (1)(b) amended, p. 1645, § 79, effective July 1. L. 96: (1)(b) repealed, p. 1199, § 3, effective June 1. History. Source: L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-15. L. 77: (2) R&RE, p. 1734, § 11, effective June 20. L. 83: (2) and (3) amended, p. 1491, § 5, effective April 21. L. 86: (3) amended, p. 1102, § 3, effective March 26. L. 89: (1) and (3) amended, p. 1453, § 7, effective June 7. L. 93: (1) amended, p. 1283, § 4, effective June 6. L. 94: (1)(b) amended, p. 1645, § 79, effective July 1. L. 96: (1)(b) repealed, p. 1199, § 3, effective June 1.    ANNOTATION   Failure to provide hearing and review not deprivation of property. The failure to provide a hearing and a review of recommendations for increases or decreases in valuations for assessment of real or personal property does not constitute a deprivation of property without due process of law. People ex rel. State Bd. of Equalization v. Hively, 139 Colo. 49 , 336 P.2d 721 (1959) (decided under former law).
CO Code § 39-2-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-116. Approval of Tax Abatement or Refund

 The administrator shall review each application submitted by the board of county commissioners or the board of equalization of any county for abatement or refund of taxes, and, if all of such application is found to be in proper form and recommended in conformity with the law, the application shall be approved; otherwise, it shall be disapproved, in which case the disapproval may be appealed to the board pursuant to section 39-2-125 (1)(b) . If only a portion of such application is found to be in proper form and recommended in conformity with the law, the administrator shall approve such part and disapprove the remainder of the application, in which case the disapproved portion may be appealed to the board pursuant to section 39-2-125 (1)(b) .   History. Source: L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-16. L. 77: P. 1734, § 12. L. 81: P. 1842, § 1. History. Source: L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-16. L. 77: P. 1734, § 12. L. 81: P. 1842, § 1.    Cross references:   For abatement and refund of taxes, see § 39-1-113 ; for abatement or cancellation of taxes, see § 39-10-114 .   ANNOTATION   Board of assessment appeals may conduct de novo review in reviewing taxpayer's appeal from property tax administrator. Bd. of Assessment Appeals v. Valley Country Club, 792 P.2d 299 (Colo. 1990).   By approving taxpayer's petition “conditionally” or otherwise and submitting it to the property tax administrator for further action, the board of county commissioners' procedural rights as a party ended under the statutory scheme governing abatement and refund proceedings. Huerfano County Bd. of County Comm'rs v. Atlantic Richfield Co., 976 P.2d 893 (Colo. App. 1999).
CO Code § 39-2-118 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-118. Recommendations to Governor

 No later than the first day of December of each year, the property tax administrator, in cooperation with a committee from the Colorado assessors association, shall submit to the governor for transmittal to the general assembly any recommendations concerning the administration and enforcement of the property tax laws which he deems necessary and in the public interest.   History. Source: L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-18. History. Source: L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-18.
CO Code § 39-2-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-119. Annual Report

 As soon after the end of each calendar year as may be practicable, the property tax administrator shall prepare a report covering the activities of the division of property taxation during such calendar year. Such report shall set forth the aggregate valuation for assessment of all taxable property in the state and in each county thereof, by classes and subclasses, for the two latest calendar years, the levies imposed by each political subdivision during the preceding calendar year, and the aggregate amount of taxes produced by such levies in the state and each county thereof, together with such other information as the administrator deems necessary. Such report shall be published in accordance with the provisions of section 24-1-136 , C.R.S. Copies of the report shall be furnished to the governor and made available for distribution to the public.   History. Source: L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-19. L. 83: Entire section amended, p. 844, § 78, effective July 1. L. 2002: Entire section amended, p. 862, § 3, effective August 7. History. Source: L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-19. L. 83: Entire section amended, p. 844, § 78, effective July 1. L. 2002: Entire section amended, p. 862, § 3, effective August 7.
CO Code § 39-2-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-120. Powers of Property Tax Administrator

 The property tax administrator shall be authorized to certify official acts of the division of property taxation, to administer oaths, issue subpoenas, compel attendance of witnesses and the production of books, accounts, and records, and to cause depositions to be taken. In case any person fails to comply with any subpoena or refuses to testify on any matter upon which he may be lawfully questioned, any court having jurisdiction in the matter may, upon application of the property tax administrator, compel obedience in the manner provided by law.   History. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-20. History. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-20.
CO Code § 39-2-121 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-121. Enforcement of Orders

 The property tax administrator may compel compliance with his unappealed orders or, after approval by the board of assessment appeals of appealed orders, by proceedings in mandamus, injunction, or by other appropriate civil remedies.   History. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-21. History. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-21.
CO Code § 39-2-122 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-122. Notice Prior to Injunction

 No injunction shall be issued suspending or staying any order of the property tax administrator except upon ten days' notice to the property tax administrator of the application for such injunction and a hearing thereon.   History. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-22. History. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-22.
CO Code § 39-2-124 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-124. Executive Director to Furnish Employees and Clerical Assistance

 Clerical assistance and such employees as are necessary shall be furnished for the board by the executive director of the department of local affairs.   History. Source: L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-24. History. Source: L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-24.
CO Code § 39-2-126 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-126. Delaying Effect of Decision - When

 If the finality of a decision of the board of assessment appeals is suspended until after the last day of the calendar year by a pending judicial review, the property tax valuations for the current year shall be those established by the administrator as to utilities under the provisions of article 4 of this title, or by the county assessor or those approved by the county board of equalization, subject to the refund provisions of section 39-8-109 .   History. Source: L. 70: R&RE, p. 377, § 1. L. 71: P. 1245, § 2. C.R.S. 1963: § 137-3-26. History. Source: L. 70: R&RE, p. 377, § 1. L. 71: P. 1245, § 2. C.R.S. 1963: § 137-3-26.
CO Code § 39-2-128 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-128. Board of Assessment Appeals May Issue Orders

 The board of assessment appeals may issue such orders as it deems necessary to ascertain facts and to carry out its decisions, and any such order directed to a county assessor or a county board of equalization shall be enforceable in the district court of the county.   History. Source: L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-28. L. 83: Entire section amended, p. 1491, § 6, effective April 21. L. 2013: Entire section amended, (SB 13-146), ch. 388, p. 2260, § 4, effective July 1. History. Source: L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-28. L. 83: Entire section amended, p. 1491, § 6, effective April 21. L. 2013: Entire section amended, (SB 13-146), ch. 388, p. 2260, § 4, effective July 1.
CO Code § 39-2-129 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-129. Advisory Committee to the Property Tax Administrator Created

  There is hereby created in the department of local affairs the advisory committee to the property tax administrator. Said advisory committee shall exercise its powers and perform its duties and functions under the department of local affairs as if it were transferred to said department by a type 1 transfer under the provisions of the “Administrative Organization Act of 1968”, article 1 of title 24, C.R.S.    Repealed.     History. Source: L. 76: Entire section added, p. 755, § 6, effective July 1. L. 86: Entire section amended, p. 426, § 62, effective March 26. L. 93: (2) repealed, p. 675, § 12, effective May 1.
CO Code § 39-2-130 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 2 - Division of Property Taxation - Administrator - Board|§ 39-2-130. Membership of the Advisory Committee - Terms - Compensation - Meetings

  Said advisory committee shall be comprised of the following five members, no more than three of whom shall be affiliated with the same political party and all of whom shall be appointed by the governor with the consent of the senate:   One assessor and one nonassessor appointed from the counties of seventy-five thousand or more population according to the most recent federal census;    One assessor and one nonassessor appointed from the counties of less than seventy-five thousand population according to the most recent federal census; and    One nonassessor from the western slope.         The governor shall appoint one of the nonassessor members as chairman of the advisory committee.    The governor shall appoint the assessor members from among the certified assessors recommended by the Colorado assessors association.       Initially, two members shall be appointed to the advisory committee for two-year terms and three members for four-year terms. Thereafter, appointments to the advisory committee shall be for terms of four years each. Vacancies on the advisory committee shall be filled by appointment of the governor for the unexpired term.    Members of said committee shall be compensated on a per diem allowance basis at the rate of thirty-five dollars per day and shall be reimbursed for their actual and necessary expenses. Per diem compensation, not to exceed thirty days in any calendar year, shall be paid only when the advisory committee is in session.    The advisory committee shall meet at least quarterly but may meet more frequently upon call of the chairman and may hold hearings as deemed necessary. A quorum of at least three members shall be required to conduct official business.    Repealed.      History. Source: L. 76: Entire section added, p. 755, § 6, effective July 1. L. 86: (6) added, p. 426, § 63, effective March 26. L. 93: (6) repealed, p. 1792, § 86, effective June 6.