GroundRules
← Search the law
Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-2-131: Function of the committee - notice of proposed changes - property tax materials - definition.

Read at publisher ↗
Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 2 - Division of Property Taxation - Administrator - Board

(1) (a) It is said committee's function and it shall have and exercise the authority, prior to publication, to review:

(I) Manuals or any part thereof, appraisal procedures, instructions, and guidelines prepared and published by the administrator pursuant to section 39-2-109 (1)(e) and based upon the approaches to appraisal set forth in section 39-1-103 (5)(a) and pursuant to section 39-2-109 (1)(k); and

(II) Forms, notices, and records approved or prescribed pursuant to the authority of the property tax administrator set forth in section 39-2-109 (1)(d).

(b) Upon completion of such review, said committee shall submit such manuals, appraisal procedures, instructions, guidelines, forms, notices, and records and its recommendations to the state board of equalization for approval or disapproval pursuant to section 39-9-103 (10).

(2) Repealed.

(3) (a) At least two weeks prior to the advisory committee to the property tax administrator reviewing a proposed change to the property tax materials in accordance with subsection (1)(a) of this section, the property tax administrator shall publish notice that includes:

(I) The date, time, and place of the hearing; and

(II) The proposed changes to the property tax materials.

(b) As used in this subsection (3), "property tax materials" means the manuals, appraisal procedures, instructions, and guidelines that the administrator prepares and publishes under the authority conferred by section 39-2-109 (1)(e) and (1)(k).

Collected 2026-09-14T18:37:45Z. Source file · JSON

Browse this collection