2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EQUALIZATION (§§ 39-8-101 — 39-9-109) › Article 8 - County Boards of Equalization (§§ 39-8-101 — 39-8-109) › Section 39-8-108 - Decision - review - opportunity to submit case to arbitration

(1)
If the county board of equalization grants a petition, in whole or in part, the assessor shall adjust the valuation accordingly; but, if the petition is denied, in whole or in part, the petitioner may appeal the valuation set by the assessor or, if the valuation is adjusted as a result of a decision of the county board of equalization, the adjusted valuation to the board of assessment appeals or to the district court of the county wherein the petitioner's property is located for a trial de novo, or the petitioner may submit the case to arbitration pursuant to the provisions of section
39-8-108.5
. Such appeal or submission to arbitration shall be taken no later than thirty days after the date such denial was mailed pursuant to section
39-8-107(2)
. Any decision rendered by the county board of equalization shall state that the petitioner has the right to appeal the decision of the county board to the board of assessment appeals or to the district court of the county wherein the petitioner's property is located or to submit the case to arbitration and, to preserve such right, the time by which such appeal or submission to arbitration must be made. Any request by a taxpayer for a hearing before the board of assessment appeals shall be accompanied by a nonrefundable filing fee in an amount specified in section
39-2-125(1)(h)
. In addition, any request by a taxpayer for a hearing before the board of assessment appeals shall be stamped with the date on which such request was received by the board. All such requests shall be presumed to be on time unless the board can present evidence to show otherwise.
(2)
If the petitioner has appealed to the board of assessment appeals and the decision of the board of assessment appeals is against the petitioner, the petitioner may petition the court of appeals for judicial review according to the Colorado appellate rules and the provisions of section
24-4-106(11)
, C.R.S. If the decision of the board is against the respondent, the respondent, upon the recommendation of the board that it either is a matter of statewide concern or has resulted in a significant decrease in the total valuation of the respondent county, may petition the court of appeals for judicial review according to the Colorado appellate rules and the provisions of section
24-4-106(11)
, C.R.S. In addition, on and after June 7, 1989, if the decision of the board is against the respondent, the respondent may petition the court of appeals for judicial review of alleged procedural errors or errors of law within thirty days of such decision when the respondent alleges procedural errors or errors of law by the board of assessment appeals. If the board does not recommend its decision to be a matter of statewide concern or to have resulted in a significant decrease in the total valuation of the respondent county, the respondent may petition the court of appeals for judicial review of such questions within thirty days of such decision. Any decision issued by the board of assessment appeals shall inform the petitioner or respondent, as may be appropriate, of the right to petition the court of appeals for judicial review.
(3)
If the decision of the county board of equalization has been appealed to the district court, the decision of the court shall be subject to appellate review according to the Colorado appellate rules and the provisions of section
24-4-106(9)
, C.R.S.
(4)
If the taxpayer submits his case to arbitration pursuant to the provisions of section
39-8-108.5
, the decision reached under such process shall be final and not subject to review.
(5)
In any appeal authorized by this section or by section
39-5-122
,
39-5-122.7
, or
39-10-114
:
(a)
Repealed.
(a.5)
The valuation may not be adjusted to a value of more than five percent above the valuation set by the county board of equalization pursuant to section
39-8-107
, except as specifically permitted pursuant to section
39-5-125
;
(b)
The assessor's valuation of similar property similarly situated shall be credible evidence;
(c)
The respondent 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;
(d)
Upon request, the respondent shall make available to the taxpayer two working days prior to any appeal hearing data supporting the assessor's valuation. Such request shall be accompanied by data supporting the taxpayer's valuation. Nothing in this paragraph (d) shall be construed to prohibit the introduction at such appeal hearing of any data discovered as a result of the exchange of data required by this paragraph (d); and
(e)
In using the market approach to determine the value of residential real property, if the assessor has knowledge of the conversion from one residential use to a different residential use, such conversion shall create a rebuttable presumption that the sale of such property is not a comparable sale for purposes of establishing the value of a property having a similar prior residential use.
(6)
In any appeal or submission to arbitration authorized by this section, there shall be no presumption in favor of any pending valuation.
Amended by 2022 Ch. 158,§6, eff. 8/10/2022.
Amended by 2021 Ch. 25,§1, eff. 4/7/2021.
L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-6. L. 70: p. 386, § 23. L. 77: (2) amended, p. 1736, § 19, effective June 20. L. 83: (2) amended, p. 2087, § 5, effective October 13. L. 85: Entire section amended and (2) amended, pp. 1228, 1230, §§ 2, 1, effective July 1. L. 88: (1) and (2) amended, (3) R&RE, and (4) added, pp. 1302, 1303, §§ 11, 12, effective April 29. L. 89: (1) and (2) amended, p. 1458, § 17, effective June 7. L. 90: (2) amended and (5) added, pp. 1694, 1700, §§ 13, 31, effective June 9. L. 92: (1), (2), and (5)(d) amended, p. 2210, § 8, effective June 3. L. 96: (1), (2), and (5)(a) amended and (6) added, p. 723, § 7, effective May 22. L. 2002: IP(5) amended and (5)(e) added, p. 843, § 4, effective August 7. L. 2003: (1) amended, p. 1467, § 4, effective July 1. L. 2021: (5)(a) repealed, (HB 21-1083), ch. 112, p. 112, §1, effective April 7.
Amendments to subsection (2) by House Bill 85-1106 and Senate Bill 85-85 were harmonized.
2022 Ch. 158, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For right to judicial review under the "State Administrative Procedure Act", see §24-4-106.