Date: 03/23/2010

Final
BILL SUMMARY for SB10-138

HOUSE COMMITTEE ON LOCAL GOVERNMENT

Votes: View--> Action Taken:
Moved to refer Senate Bill 10-138 to the CommitteePASS



01:37 PM

The committee chair, Representative Soper, called the meeting to order.


01:38 PM -- Senate Bill 10-138

Representative Peniston, prime sponsor, presented Senate Bill 10-138, concerning the award of expenses in a proceeding to appeal the valuation of property for property tax purposes. Representative Peniston explained that the bill addresses an adjustment obtained by a taxpayer following an appeal from a county board of equalization. She explained the process of appealing the valuation of property, the tax valuation appeal process, and discussed a ruling in the court of appeals in the case of Gerganoff v. Board of Assessment Appeals,which ruled that either a county or the taxpayer was responsible for court fees as fixed by the court or board of assessment appeals. As a result of this ruling, current law is interpreted to mean that if a decision on property a tax valuation appeal is in favor of the taxpayer or the county, the losing party is authorized to cover procedural and witness costs as determined by the court or board of assessment appeals.


01:43 PM

Patrick Boyle, Colorado Assessors' Association, spoke in support of the bill and described the property tax valuation appeal process. Mr. Boyle discussed the result of the Gerganoff case and explained that Senate Bill 10-138 would make each side in a property tax valuation appeal responsible for its own costs.


01:46 PM

Paul Jacobs, City and County of Denver, spoke in support of the bill and described numerous problems with the current property tax valuation appeal process.


01:53 PM

Jim Everson, representing the Jefferson County Board of County Commissioners, and Eric Butler, representing the Jefferson County Assessors Office, spoke in support of the bill and discussed problems with the current property tax valuation appeal process.


01:56 PM

Bob Hullinghorst, representing the Colorado County Treasurers Association, spoke in support of the bill and talked about problems with court costs burdening homeowners that failed to have a favorable ruling in the appeal property tax valuation appeal process.


01:58 PM

Terry Campbell, Colorado Counties Inc., testified in support of the bill.


01:59 PM

Representative Peniston entered closing comments on the bill.
BILL:SB10-138
TIME: 02:00:47 PM
MOVED:Peniston
MOTION:Moved to refer Senate Bill 10-138 to the Committee of the Whole. The motion passed on a 10-1 roll call vote.
SECONDED:Acree
VOTE
Acree
Yes
Apuan
Yes
Bradford
No
Liston
Yes
Massey
Yes
McKinley
Yes
Priola
Yes
Schafer S.
Yes
Vigil
Yes
Soper
Yes
Peniston
Yes
Final YES: 10 NO: 1 EXC: 0 ABS: 0 FINAL ACTION: PASS