{"data":{"id":"us-co/c.r.s.-39-2-113","jurisdiction":"us-co","citation":"C.R.S. § 39-2-113","heading":"Administrator may intervene.","body":"(1) The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which:\n\n(a) An abatement or refund of property taxes is sought; or\n\n(b) A question bearing on a statewide assessment policy is raised.","path":["Title 39 - Taxation","Article 2 - Division of Property Taxation - Administrator - Board"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"ed108952693add5dff0983cd41a4c5037cd0fdc9c7ec893439f8271a8465f25d","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-2-112","next":"us-co/c.r.s.-39-2-114"},"notice":"GroundRules: Original legal text. Not legal advice."}