{"data":{"id":"us-co/c.r.s.-39-2-126","jurisdiction":"us-co","citation":"C.R.S. § 39-2-126","heading":"Delaying effect of decision - when.","body":"If the finality of a decision of the board of assessment appeals is suspended until after the last day of the calendar year by a pending judicial review, the property tax valuations for the current year shall be those established by the administrator as to utilities under the provisions of article 4 of this title, or by the county assessor or those approved by the county board of equalization, subject to the refund provisions of section 39-8-109.","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":"cdc9ca79b5e1caaca219ff7bc1a75573fccf2595d77d37d90366687b211eb031","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-2-125","next":"us-co/c.r.s.-39-2-127"},"notice":"GroundRules: Original legal text. Not legal advice."}