Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-6. L. 70: p. 386, § 23. L. 77: (2) amended, p. 1736, § 19, effective June 20. L. 83: (2) amended, p. 2087, § 5, effective October 13. L. 85: Entire section amended and (2) amended, pp. 1228, 1230, §§ 2, 1, effective July 1. L. 88: (1) and (2) amended, (3) R&RE, and (4) added, pp. 1302, 1303, §§ 11, 12, effective April 29. L. 89: (1) and (2) amended, p. 1458, § 17, effective June 7. L. 90: (2) amended and (5) added, pp. 1694, 1700, §§ 13, 31, effective June 9. L. 92: (1), (2), and (5)(d) amended, p. 2210, § 8, effective June 3. L. 96: (1), (2), and (5)(a) amended and (6) added, p. 723, § 7, effective May 22. L. 2002: IP(5) amended and (5)(e) added, p. 843, § 4, effective August 7. L. 2003: (1) amended, p. 1467, § 4, effective July 1. L. 2021: (5)(a) repealed, (HB 21-1083), ch. 25, p. 112, § 1, effective April 7.
Editor's note: Amendments to subsection (2) by House Bill 85-1106 and Senate Bill 85-85 were harmonized.
Cross references: For right to judicial review under the "State Administrative Procedure Act", see § 24-4-106.
Structure Colorado Code
Article 8 - County Boards of Equalization
§ 39-8-101. County Board of Equalization - Quorum
§ 39-8-102. Duties of County Board of Equalization
§ 39-8-103. Notice of Change in Valuation
§ 39-8-105. Reports of Assessor
§ 39-8-106. Petitions for Appeal
§ 39-8-107. Hearings on Appeal
§ 39-8-108. Decision - Review - Opportunity to Submit Case to Arbitration
§ 39-8-108.5. Arbitration of Property Valuations - Arbitrators - Qualifications - Procedures
§ 39-8-109. Effects of Board of Assessment Appeals or District Court Decision