NOTE: The governor signed this measure on 5/24/2012.
      
      
      HOUSE BILL 12-1307
      
      
      BY REPRESENTATIVE(S) Kerr J. and Summers, Brown, Labuda,
      Massey, Gerou, Murray;
      also SENATOR(S) Roberts, Jahn, King S.
      
      
      Concerning the authority of a nonlawyer trustee of a certain size
           trust to represent the trust before the board of assessment
           appeals.
       
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  Legislative declaration. The general assembly does
      not intend that any inference be drawn from this act that a trustee acting as
      a trustee is required to be represented by a lawyer under any circumstances.
      
           SECTION 2.   In Colorado Revised Statutes, 39-2-125, add (1.5) as
      follows:
      
           39-2-125.  Duties of the board. (1.5)  As used in this section,
      notwithstanding any other law, "taxpayer pro se" includes the
      trustee of a trust.
      
           SECTION 3.  In Colorado Revised Statutes, 39-2-127, amend (4)
      as follows:
      
           39-2-127.  Board of assessment appeals meetings - proceedings
      - representation before board. (4)  Any person who is a party in a
      proceeding before the board may appear on his or her own behalf or be
      represented by an attorney admitted to practice law in this state or by any
      other individual of his or her choice. A trust may be represented by an
      attorney admitted to practice law in this state, by the trustee of
      the trust, or by the trustee's designee.
      
           SECTION 4.  Act subject to petition - effective date. This act
      takes effect at 12:01 a.m. on the day following the expiration of the
      ninety-day period after final adjournment of the general assembly (August
      8, 2012, if adjournment sine die is on May 9, 2012); except that, if a
      referendum petition is filed pursuant to section 1 (3) of article V of the state
      constitution against this act or an item, section, or part of this act within
      such period, then the act, item, section, or part will not take effect unless
      approved by the people at the general election to be held in November 2012
      and, in such case, will take effect on the date of the official declaration of
      the vote thereon by the governor.
      
      
      
      
      ________________________________________________________
      Frank McNulty                      Brandon C. Shaffer
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO