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.
Source: L. 70: R&RE, p. 377, § 1. L. 71: p. 1245, § 2. C.R.S. 1963: § 137-3-26.
Structure Colorado Code
Article 2 - Division of Property Taxation - Administrator - Board
§ 39-2-101. Division Created - Property Tax Administrator
§ 39-2-106. Employees - Compensation
§ 39-2-108. Rules and Regulations
§ 39-2-109. Duties, Powers, and Authority
§ 39-2-110. Annual School for Assessors
§ 39-2-112. Assessor to Appear - When
§ 39-2-113. Administrator May Intervene
§ 39-2-114. Reappraisal - When - Procedures
§ 39-2-115. Review of Abstracts of Assessment - Recommendations
§ 39-2-116. Approval of Tax Abatement or Refund
§ 39-2-117. Applications for Exemption - Review - Annual Reports - Procedures - Rules
§ 39-2-118. Recommendations to Governor
§ 39-2-120. Powers of Property Tax Administrator
§ 39-2-121. Enforcement of Orders
§ 39-2-122. Notice Prior to Injunction
§ 39-2-123. Board of Assessment Appeals Created - Members - Compensation
§ 39-2-124. Executive Director to Furnish Employees and Clerical Assistance
§ 39-2-125. Duties of the Board - Board of Assessment Appeals Cash Fund - Creation
§ 39-2-126. Delaying Effect of Decision - When
§ 39-2-127. Board of Assessment Appeals Meetings - Proceedings - Representation Before Board
§ 39-2-128. Board of Assessment Appeals May Issue Orders
§ 39-2-129. Advisory Committee to the Property Tax Administrator Created
§ 39-2-130. Membership of the Advisory Committee - Terms - Compensation - Meetings