us-co/statute/39/39-1-113 — Abatement and refund of taxes

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us-co/statute/39/39-1-113 — Abatement and refund of taxes · Axiom

(1) Except as otherwise provided in subsection (1.5) of this section, no decision on any petition regarding abatement or refund of taxes, as provided for in section 39-10-114, shall be made by the board of county commissioners unless a hearing is had thereon, at which hearing the assessor and the taxpayer shall have the opportunity to be present. The board may appoint independent referees who are experienced in property valuation to conduct the hearing on behalf of the board, to make findings, and to submit recommendations to the board for its final decision.

(1.5) Upon authorization by the board of county commissioners, the assessor may review petitions for abatement or refund and settle by written mutual agreement any such petition for abatement or refund in an amount of ten thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. Any abatement or refund agreed upon and settled pursuant to this subsection (1.5) shall not be subject to the requirements of subsection (1) of this section.

(1.7) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition.

(2) (a) Whenever any abatement or refund in an amount of ten thousand dollars or less is recommended by the board of county commissioners, the board shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(b) Whenever any abatement or refund in an amount of ten thousand dollars or less has been agreed upon and settled by the assessor pursuant to subsection

(1.5) of this section, the assessor shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the assessor shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(3) Whenever any abatement or refund in an amount in excess of ten thousand dollars is recommended by the board of county commissioners, two copies of an application therefor, reciting the amount of such abatement or refund and the grounds upon which it should be allowed, shall be submitted to the administrator for review pursuant to section 39-2-116. If an application is approved, the board of county commissioners shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board of county commissioners shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(4) (Deleted by amendment, L. 91, p. 1962, § 2, effective June 5, 1991.)

(5) (a) If a hearing is required pursuant to subsection (1) of this section, the board of county commissioners shall provide at least seven days' notice of the scheduled hearing on a petition for abatement and refund of taxes to the person signing such petition and the taxpayer if the taxpayer did not sign the petition. Except as authorized in paragraph (b) of this subsection (5), notice shall be provided by sending to such person through the United States mail notification of the date, time, and place of the hearing.

(b) A board of county commissioners may authorize by resolution a person required to be notified by paragraph (a) of this subsection (5) or such person's agent to elect to receive the notice by fax or electronic mail at a phone number or electronic mail address supplied by such person. If no election is made by such person, the board of county commissioners shall mail the required notice.

(6) Notwithstanding any law to the contrary, for taxes levied on and after January 1, 1990, a taxpayer may file a petition for abatement or refund of taxes levied on property if the valuation of such property was the subject of an arbitration hearing pursuant to section 39-8-108.5 and the arbitrator presiding over such hearing failed to deliver a decision to the taxpayer prior to the beginning date of the period during which the assessor sits to hear all objections and protests concerning the valuation of such property in the year following the year in which such arbitration hearing was held.

in view

Whole section

Encodings · 7

assessor_settlement_limit_per_property_unitCO 39 § 39-1-113 · parameter

C.R.S. 39-1-113(1.5)

name: assessor_settlement_limit_per_property_unit
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-1-113(1.5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: >-
            in an amount of ten thousand dollars or less per tract, parcel, or
            lot of land or per schedule of personal property
versions:
  - effective_from: '0001-01-01'
    formula: '10000'

administrator_review_application_copy_countCO 39 § 39-1-113 · parameter

C.R.S. 39-1-113(3)

name: administrator_review_application_copy_count
kind: parameter
dtype: Count
source: C.R.S. 39-1-113(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: two copies of an application therefor
versions:
  - effective_from: '0001-01-01'
    formula: '2'

required_hearing_notice_daysCO 39 § 39-1-113 · parameter

C.R.S. 39-1-113(5)(a)

name: required_hearing_notice_days
kind: parameter
dtype: Count
source: C.R.S. 39-1-113(5)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: at least seven days' notice
versions:
  - effective_from: '0001-01-01'
    formula: '7'

assessor_may_settle_petitionCO 39 § 39-1-113 · derived

C.R.S. 39-1-113(1.5)

name: assessor_may_settle_petition
kind: derived
entity: Petition
dtype: Judgment
period: Year
source: C.R.S. 39-1-113(1.5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: >-
            Upon authorization by the board of county commissioners, the
            assessor may review petitions
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: settle by written mutual agreement
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
versions:
  - effective_from: '0001-01-01'
    formula: >-
      board_authorizes_assessor_review

      and written_mutual_settlement_agreement

      and settlement_amount_per_property_unit <=
      assessor_settlement_limit_per_property_unit

board_must_order_pro_rata_lower_amount_actionCO 39 § 39-1-113 · derived

C.R.S. 39-1-113(2)(a)

name: board_must_order_pro_rata_lower_amount_action
kind: derived
entity: Petition
dtype: Judgment
period: Year
source: C.R.S. 39-1-113(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: >-
            Whenever any abatement or refund in an amount of ten thousand
            dollars or less is recommended by the board
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
versions:
  - effective_from: '0001-01-01'
    formula: >-
      board_recommends_abatement_or_refund

      and recommended_abatement_or_refund_amount <=
      assessor_settlement_limit_per_property_unit

administrator_review_application_copies_requiredCO 39 § 39-1-113 · derived

C.R.S. 39-1-113(3)

name: administrator_review_application_copies_required
kind: derived
entity: Petition
dtype: Count
period: Year
source: C.R.S. 39-1-113(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: >-
            Whenever any abatement or refund in an amount in excess of ten
            thousand dollars is recommended by the board
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if board_recommends_abatement_or_refund and
      recommended_abatement_or_refund_amount >
      assessor_settlement_limit_per_property_unit:
      administrator_review_application_copy_count else: 0

board_satisfies_required_hearing_notice_dutyCO 39 § 39-1-113 · derived

C.R.S. 39-1-113(5)(a)

name: board_satisfies_required_hearing_notice_duty
kind: derived
entity: Petition
dtype: Judgment
period: Year
source: C.R.S. 39-1-113(5)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
          excerpt: >-
            If a hearing is required ... the board ... shall provide at least
            seven days' notice
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-1-113
versions:
  - effective_from: '0001-01-01'
    formula: >-
      not hearing_is_required

      or hearing_notice_days_before_scheduled_hearing >=
      required_hearing_notice_days

▸rulespec code

Shown source

statutes/39/39-1-113.yaml

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View on GitHub

Rules

assessor_settlement_limit_per_property_unit

Parameter

source: C.R.S. 39-1-113(1.5)

- name: assessor_settlement_limit_per_property_unit
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-1-113(1.5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: >-
              in an amount of ten thousand dollars or less per tract, parcel, or lot of land or per
              schedule of personal property
  versions:
    - effective_from: '0001-01-01'
      formula: '10000'

administrator_review_application_copy_count

Parameter

source: C.R.S. 39-1-113(3)

- name: administrator_review_application_copy_count
  kind: parameter
  dtype: Count
  source: C.R.S. 39-1-113(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: two copies of an application therefor
  versions:
    - effective_from: '0001-01-01'
      formula: '2'

required_hearing_notice_days

Parameter

source: C.R.S. 39-1-113(5)(a)

- name: required_hearing_notice_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-1-113(5)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: at least seven days' notice
  versions:
    - effective_from: '0001-01-01'
      formula: '7'

assessor_may_settle_petition

Derived

source: C.R.S. 39-1-113(1.5)

- name: assessor_may_settle_petition
  kind: derived
  entity: Petition
  dtype: Judgment
  period: Year
  source: C.R.S. 39-1-113(1.5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: >-
              Upon authorization by the board of county commissioners, the assessor may review
              petitions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: settle by written mutual agreement
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        board_authorizes_assessor_review
        and written_mutual_settlement_agreement
        and settlement_amount_per_property_unit <= assessor_settlement_limit_per_property_unit

board_must_order_pro_rata_lower_amount_action

Derived

source: C.R.S. 39-1-113(2)(a)

- name: board_must_order_pro_rata_lower_amount_action
  kind: derived
  entity: Petition
  dtype: Judgment
  period: Year
  source: C.R.S. 39-1-113(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: >-
              Whenever any abatement or refund in an amount of ten thousand dollars or less is
              recommended by the board
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        board_recommends_abatement_or_refund
        and recommended_abatement_or_refund_amount <= assessor_settlement_limit_per_property_unit

administrator_review_application_copies_required

Derived

source: C.R.S. 39-1-113(3)

- name: administrator_review_application_copies_required
  kind: derived
  entity: Petition
  dtype: Count
  period: Year
  source: C.R.S. 39-1-113(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: >-
              Whenever any abatement or refund in an amount in excess of ten thousand dollars is
              recommended by the board
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if board_recommends_abatement_or_refund and recommended_abatement_or_refund_amount >
        assessor_settlement_limit_per_property_unit: administrator_review_application_copy_count
        else: 0

board_satisfies_required_hearing_notice_duty

Derived

source: C.R.S. 39-1-113(5)(a)

- name: board_satisfies_required_hearing_notice_duty
  kind: derived
  entity: Petition
  dtype: Judgment
  period: Year
  source: C.R.S. 39-1-113(5)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
            excerpt: If a hearing is required ... the board ... shall provide at least seven days' notice
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-1-113
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not hearing_is_required
        or hearing_notice_days_before_scheduled_hearing >= required_hearing_notice_days

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 39-10-114inferredCO › Statutes › Title 39 › § 39-10-114
CO 39 § 39-10-114inferredCO › Statutes › Title 39 › § 39-10-114
CO 39 § 39-2-116inferredCO › Statutes › Title 39 › § 39-2-116
CO 39 § 39-8-108.5inferredCO › Statutes › Title 39 › § 39-8-108.5