2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-123 - Board of assessment appeals created - members - compensation

(1)
On and after July 1, 1971, the Colorado tax commission shall be known as the board of assessment appeals, which agency is hereby created within the department of local affairs. The board shall be a quasi-judicial tribunal.
(2)
The board consists of three members, who shall be appointed by the governor with the consent of the senate. Appointments to the board shall be for terms of four years; except that the terms shall be staggered so that no more than two members' terms expire in the same year. In order to allow for appeals to be heard timely, up to six additional members may be appointed to the board by the governor with the consent of the senate. Such additional members shall be appointed for terms of one state fiscal year each. Members of the board shall be experienced in property valuation and taxation and shall be public employees, as defined in section
24-10-103(4)(a)
, who are not subject to the state personnel system laws. One of such members shall be or shall have been, within the five years immediately preceding the date of initial appointment, actively engaged in agriculture. On and after June 1, 1993, members shall be licensed or certificated pursuant to the provisions of part 6 of article
10
of title
12
. Service on the board shall be at the pleasure of the governor, who may appoint a replacement to serve for the unexpired term of any member. Such replacement shall be appointed with the consent of the senate. Any other vacancies on the board shall be filled by appointment by the governor with the consent of the senate for the unexpired term.
(3)
In addition to any other compensation provided for by law, members of the board shall be compensated one hundred fifty dollars per diem. In addition, members of the board who do not reside in the Denver metropolitan area, which consists of the counties of Adams, Arapahoe, Boulder, Clear Creek, Denver, Douglas, Gilpin, and Jefferson, shall be reimbursed for their actual and necessary travel expenses as determined by the executive director of the department of local affairs. Per diem compensation not to exceed two hundred twenty days in any calendar year shall be paid only when the board is in session or when any member thereof conducts a hearing pursuant to section
39-2-127
. The board shall be in session when it determines that it is necessary or as directed by the executive director of the department of local affairs.
(4)
The board of assessment appeals is a
type 1
entity, as defined in section
24-1-105
, and exercises its powers and performs its duties and functions under the department of local affairs.
Amended by 2022 Ch. 469,§182, eff. 8/10/2022.
Amended by 2022 Ch. 2,§115, eff. 2/25/2022.
Amended by 2019 Ch. 136,§250, eff. 10/1/2019.
Amended by 2013 Ch. 392,§15, eff. 7/1/2013.
Amended by 2013 Ch. 388,§1, eff. 7/1/2013.
L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-23. L. 76: (3) amended, p. 757, § 11, January 1, 1977. L. 77: (2) amended, p. 1735, § 13, effective June 20. L. 83: (3) amended, p. 1500, § 1, effective May 26. L. 85: (3) amended, p. 1219, § 2, effective March 23; (3) amended, p. 1228, § 1, effective July 1. L. 87: (2) amended, p. 913, § 30, effective June 15. L. 88: (2) amended, p. 1296, § 1, effective April 29. L. 89: (2) amended, p. 1453, § 8, effective June 7. L. 91: (2) and (3) amended, p. 1977, § 1, effective July 1. L. 92: (2) amended, p. 2206, § 2, effective June 3. L. 2013: (2) amended, (SB 13-146), ch. 2258, p. 2258, § 1, effective July 1; (2) amended, (SB 13-155), ch. 2283, p. 2283, § 15, effective July 1. L. 2019: (2) amended, (HB 19-1172), ch. 1728, p. 1728, § 250, effective October 1.
(1) Amendments to subsection (3) by House Bill 85-1105 and House Bill 85-1106 were harmonized.
(2) Amendments to subsection (2) by Senate Bill 13-146 and Senate Bill 13-155 were harmonized.
2022 Ch. 469, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the "Administrative Organization Act of 1968", see article 1 of title 24.