BY SENATOR Linkhart;
also REPRESENTATIVES Agler, K. Alexander, Epps,
Gotlieb, and Tool.
CONCERNING AN ALTERNATE PROCEDURE FOR TAXPAYERS TO
CONTEST THE VALUATION OF REAL PROPERTY FOR PROPERTY TAX PURPOSES
IN CERTAIN COUNTIES THAT ELECT TO UTILIZE SUCH ALTERNATIVE PROCEDURE.
Be it enacted by the General Assembly of the State
of Colorado:
SECTION 1. Part
1 of article 5 of title 39, Colorado Revised Statutes, is amended
BY THE ADDITION OF A NEW SECTION to read:
395122.7. Alternate protest
and appeal procedure for large counties.
(1) IN THE COUNTIES OF BOULDER, EL PASO, AND JEFFERSON,
AND IN THE CITY AND COUNTY OF DENVER, FOR ANY PROPERTY TAX YEAR
COMMENCING ON OR AFTER JANUARY 1, 1999, THE GOVERNING BODY OF
SUCH COUNTY MAY, AT THE REQUEST OF THE ASSESSOR, ELECT TO USE
AN ALTERNATE PROTEST AND APPEAL PROCEDURE TO DETERMINE OBJECTIONS
AND PROTESTS CONCERNING VALUATIONS OF TAXABLE REAL PROPERTY.
SUCH ELECTION SHALL NOT BE MADE UNLESS THE ASSESSOR HAS REQUESTED
THE USE OF THE ALTERNATIVE PROTEST AND APPEAL PROCEDURE. SUCH
ELECTION SHALL BE MADE ON OR BEFORE MAY 1 OF EACH YEAR AND SHALL
BE EFFECTIVE FOR ALL OBJECTIONS AND PROTESTS CONCERNING VALUATIONS
OF TAXABLE REAL PROPERTY FOR SUCH YEAR. THE GOVERNING BODY OF
THE COUNTY SHALL PROVIDE NOTICE OF SUCH ELECTION TO THE BOARD
OF ASSESSMENT APPEALS AND TO THE DISTRICT COURT IN SUCH COUNTY.
(2) IN THE EVENT THAT A COUNTY ELECTS
TO FOLLOW AN ALTERNATIVE PROTEST AND APPEAL PROCESS AS AUTHORIZED
BY SUBSECTION (1) OF THIS SECTION, THE ASSESSOR SHALL ISSUE ANY
WRITTEN DETERMINATION REGARDING THE OBJECTION AND PROTEST IN THE
CASE OF REAL PROPERTY BY THE DATE SPECIFIED IN SECTION 395122
(2).
(3) FOR PURPOSES OF THIS SECTION, "COUNTY"
SHALL INCLUDE A CITY AND COUNTY.
SECTION 2.
395122 (2), Colorado Revised Statutes, is amended
to read:
395122. Taxpayer's remedies
to correct errors. (2) If
any person is of the opinion that his OR HER property has been
valued too high, or
has been twice valued, or is exempt by law from taxation or that
property has been erroneously assessed to him
SUCH PERSON, he OR SHE may appear before the assessor and object,
he may
complete the form mailed with his OR HER notice of valuation pursuant
to section 395121 (1) or (1.5), or he
may file a written letter of objection
and protest by mail with the assessor's office before the last
day specified in the notice, stating in general terms the reason
for the objection and protest. Reasons for the objection and
protest may include, but shall not be limited to, the installation
and operation of surface equipment relating to oil and gas wells
on agricultural land. Any change or adjustment of any ratio of
valuation for assessment for residential real property pursuant
to the provisions of section 391104.2 shall not constitute
grounds for such objection. If the form initiating an appeal
or the written letter of objection and protest is filed by mail,
it shall be presumed that it was received as of the day it was
postmarked. If the form initiating an appeal or the written letter
of objection and protest is handdelivered, the date it was
received by the assessor shall be stamped on the form or letter.
As stated in the public notice given by the assessor pursuant
to subsection (1) of this section, if the taxpayer notifies the
assessor of his OR HER objection and protest to the adjustment
in valuation by mail, such notification shall be postmarked by
May 27 in the case of real property and June 30 in the case of
personal property. If the taxpayer notifies the assessor in person,
such notice shall be given by June 1 in the case of real property
and July 5 in the case of personal property. All such forms and
letters received from protesters shall be presumed to be on time
unless the assessor can present evidence to show otherwise. The
county shall not prescribe the written form of objection and protest
to be used. The protester shall have the opportunity on the days
specified in the public notice to present his OR HER objection
by mail or protest in person and be heard, whether or not there
has been a change in valuation of such property from the previous
year and whether or not any change is the result of a determination
by the assessor for the current year or by the state board of
equalization for the previous year. If the assessor finds any
valuation to be erroneous or otherwise improper, he
THE ASSESSOR shall correct such error, but, if he
THE ASSESSOR declines to change any valuation which
he THAT THE ASSESSOR has determined,
he THE
ASSESSOR shall state his OR HER reasons in writing on the form
described in section 398106, shall insert the information
otherwise required by the form, and shall, on or before the last
regular working day of the assessor in June in the case of real
property, EXCEPT IF A COUNTY HAS MADE AN ELECTION PURSUANT TO
SECTION 395122.7 (1), ON OR BEFORE THE LAST WORKING
DAY OF THE ASSESSOR IN AUGUST IN THE CASE OF REAL PROPERTY and
ON OR BEFORE July 10 in the case of personal property, mail two
copies of such completed form to the person presenting the objection
and protest so denied.
SECTION 3. 398104,
Colorado Revised Statutes, is amended to read:
398104. Notice of meeting.
(1) EXCEPT AS PROVIDED IN SUBSECTION (2) OF THIS SECTION,
prior to July 1 of each year, the county clerk and recorder shall
give notice in at least one issue of a newspaper published in
his OR HER county that beginning on July 1, the county board of
equalization will sit in the county courthouse to review the assessment
roll of all taxable property located in the county, as prepared
by the assessor, and to hear appeals from determinations of the
assessor.
(2) PRIOR TO A DATE ESTABLISHED BY THE
COUNTY BOARD OF EQUALIZATION, BUT NO LATER THAN SEPTEMBER 1, THE
COUNTY CLERK AND RECORDER IN A COUNTY THAT HAS MADE AN ELECTION
PURSUANT TO SECTION 395122.7 (1) SHALL GIVE NOTICE
IN AT LEAST ONE ISSUE OF A NEWSPAPER PUBLISHED IN HIS OR HER COUNTY
THAT BEGINNING SUCH DATE THE COUNTY BOARD OF EQUALIZATION WILL
SIT IN THE COUNTY COURTHOUSE TO REVIEW THE ASSESSMENT ROLL OF
ALL TAXABLE PROPERTY LOCATED IN THE COUNTY, AS PREPARED BY THE
ASSESSOR, AND TO HEAR APPEALS FROM DETERMINATIONS OF THE ASSESSOR.
(3) If there is no such
newspaper, then such notice shall be conspicuously posted in the
offices of the county clerk and recorder, the treasurer, and the
assessor and in at least two other public places in the county
seat.
SECTION 4. 398105
(1), Colorado Revised Statutes, is amended to read:
398105. Reports of assessor.
(1) At a meeting of the county board of equalization
on the second Monday in July, OR ON THE SECOND MONDAY IN SEPTEMBER
IN A COUNTY THAT HAS MADE AN ELECTION PURSUANT TO SECTION 395122.7
(1), the assessor shall report the valuation for assessment of
all taxable real property in the county. He
THE ASSESSOR shall submit a list of all persons who have appeared
before him OR HER to present objections or protests concerning
real property and his OR HER action in each case.
SECTION 5. The
introductory portion to 398106 (1) and 398106
(1) (a), Colorado Revised Statutes, are amended to read:
398106. Petitions for appeal.
(1) The COUNTY board OF EQUALIZATION shall receive
and hear petitions from all persons whose objections or protests
have been refused or denied by the assessor. Such petitions shall
be in a form approved by the property tax administrator pursuant
to section 392109 (1) (d), the contents of which shall
include the following:
(a) A statement informing such person
of his OR HER right to appeal, the time and place at which the
county board of equalization will hear appeals from determinations
of the assessor, and that, by mailing or delivering one copy of
the form to the county board of equalization which
THAT is received or postmarked on or before July 15 of that year
for real property, EXCEPT, IF A COUNTY HAS MADE AN ELECTION PURSUANT
TO SECTION 395122.7 (1), ON OR BEFORE SEPTEMBER 15
OF THAT YEAR FOR REAL PROPERTY and July 20 of that year for personal
property, such person will be deemed to have filed his OR HER
petition for hearing with the county board of equalization. The
date the form is received by the county board of equalization
shall be stamped on the form. All such forms shall be presumed
to be on time unless the county board of equalization can present
evidence to show otherwise.
SECTION 6. 398107
(2), Colorado Revised Statutes, is amended to read:
398107. Hearings on appeal.
(2) The COUNTY board OF EQUALIZATION shall continue
its hearings from time to time until all petitions have been heard,
but all such hearings shall be concluded and decisions rendered
thereon by the close of business on August 5 of that year; EXCEPT
THAT, IN A COUNTY THAT HAS MADE AN ELECTION PURSUANT TO SECTION
395122.7 (1), ALL SUCH HEARINGS SHALL BE CONCLUDED
AND DECISIONS RENDERED THEREON BY THE CLOSE OF BUSINESS ON NOVEMBER
1 OF THAT YEAR. Any decision shall be mailed to the petitioner
within five business days of the date on which such decision is
rendered.
SECTION 7. Effective date
applicability. This act
shall take effect July 1, 1998, and shall apply to property tax
years commencing on or after January 1, 1999.
SECTION 8. Safety clause.
The general assembly hereby finds, determines, and declares that
this act is necessary for the immediate preservation of the public
peace, health, and safety.
____________________________ ____________________________
Tom Norton Charles E. Berry
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Patricia K. Dicks Judith M. Rodrigue
ASSISTANT SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
_________________________________________
Roy Romer
GOVERNOR OF THE STATE
OF COLORADO