{"data":{"id":"us-co/c.r.s.-39-2-120","jurisdiction":"us-co","citation":"C.R.S. § 39-2-120","heading":"Powers of property tax administrator.","body":"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.","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":"e3d1da5682490e7f344ce0223259d1178c6cd0ec4646e5c3cd857ab4069da1a2","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-2-119","next":"us-co/c.r.s.-39-2-121"},"notice":"GroundRules: Original legal text. Not legal advice."}