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us-co/statute/39/39-5-122.7 — Alternate protest and appeal procedure for specified counties · Axiom

Alternate protest and appeal procedure for specified counties

3 rules

(1) The governing body of any 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 property. The election shall not be made unless the assessor has requested the use of the alternative protest and appeal procedure. The 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 property for the year. The governing body of the county shall provide notice of the 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 procedure as authorized by subsection (1) of this section, the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).

(3) For purposes of this section, county shall include a city and county.

(4) Notwithstanding subsection (1) of this section, beginning January 1, 2024, counties with a population greater than three hundred thousand, as determined pursuant to the most recently published population estimates from the state demographer appointed by the executive director of the department of local affairs, shall in any year of general reassessment of real property that is valued biennially by an assessor pursuant to section 39-1-104 (10.2) use an alternative protest and appeal procedure to determine objections and protests concerning valuations of taxable property. When following an alternative protest and appeal procedure pursuant to this subsection (4), the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).

in view

Whole section

Encodings · 3

mandatory_alternative_procedure_population_thresholdCO 39 § 39-5-122.7 · parameter

C.R.S. 39-5-122.7(4)

name: mandatory_alternative_procedure_population_threshold
kind: parameter
dtype: Count
source: C.R.S. 39-5-122.7(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: population greater than three hundred thousand
versions:
  - effective_from: '2024-01-01'
    formula: '300000'

elected_alternative_procedure_appliesCO 39 § 39-5-122.7 · derived

C.R.S. 39-5-122.7(1)

name: elected_alternative_procedure_applies
kind: derived
entity: County
dtype: Judgment
period: Year
source: C.R.S. 39-5-122.7(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: >-
            at the request of the assessor, elect to use an alternate protest
            and appeal procedure
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: The election shall be made on or before May 1 of each year
versions:
  - effective_from: '0001-01-01'
    formula: |-
      assessor_requested_alternative_procedure
      and governing_body_elected_alternative_procedure_by_may_1

alternative_procedure_required_for_general_reassessmentCO 39 § 39-5-122.7 · derived

C.R.S. 39-5-122.7(4)

name: alternative_procedure_required_for_general_reassessment
kind: derived
entity: County
dtype: Judgment
period: Year
source: C.R.S. 39-5-122.7(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: beginning January 1, 2024
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: >-
            shall in any year of general reassessment of real property that is
            valued biennially
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: population greater than three hundred thousand
versions:
  - effective_from: '2024-01-01'
    formula: >-
      county_population_from_most_recent_state_demographer_estimate >
      mandatory_alternative_procedure_population_threshold

      and year_is_general_reassessment_of_biennially_valued_real_property

▸rulespec code

Shown source

statutes/39/39-5-122.7.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

mandatory_alternative_procedure_population_threshold

Parameter

source: C.R.S. 39-5-122.7(4)

- name: mandatory_alternative_procedure_population_threshold
  kind: parameter
  dtype: Count
  source: C.R.S. 39-5-122.7(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: population greater than three hundred thousand
  versions:
    - effective_from: '2024-01-01'
      formula: '300000'

elected_alternative_procedure_applies

Derived

source: C.R.S. 39-5-122.7(1)

- name: elected_alternative_procedure_applies
  kind: derived
  entity: County
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-122.7(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: at the request of the assessor, elect to use an alternate protest and appeal procedure
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: The election shall be made on or before May 1 of each year
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        assessor_requested_alternative_procedure
        and governing_body_elected_alternative_procedure_by_may_1

alternative_procedure_required_for_general_reassessment

Derived

source: C.R.S. 39-5-122.7(4)

- name: alternative_procedure_required_for_general_reassessment
  kind: derived
  entity: County
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-122.7(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: beginning January 1, 2024
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: shall in any year of general reassessment of real property that is valued biennially
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: population greater than three hundred thousand
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        county_population_from_most_recent_state_demographer_estimate >
        mandatory_alternative_procedure_population_threshold

        and year_is_general_reassessment_of_biennially_valued_real_property

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-5-122 (2)inferredCO › Statutes › Title 39 › § 39-5-122 › (2)
CO 39 § 39-1-104 (10.2)inferredCO › Statutes › Title 39 › § 39-1-104 › (10.2)
CO 39 § 39-5-122 (2)inferredCO › Statutes › Title 39 › § 39-5-122 › (2)

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Alternate protest and appeal procedure for specified counties

3 rules

Official source

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(3) For purposes of this section, county shall include a city and county.

in view

Whole section

Encodings · 3

mandatory_alternative_procedure_population_thresholdCO 39 § 39-5-122.7 · parameter

C.R.S. 39-5-122.7(4)

name: mandatory_alternative_procedure_population_threshold
kind: parameter
dtype: Count
source: C.R.S. 39-5-122.7(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: population greater than three hundred thousand
versions:
  - effective_from: '2024-01-01'
    formula: '300000'

elected_alternative_procedure_appliesCO 39 § 39-5-122.7 · derived

C.R.S. 39-5-122.7(1)

name: elected_alternative_procedure_applies
kind: derived
entity: County
dtype: Judgment
period: Year
source: C.R.S. 39-5-122.7(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: >-
            at the request of the assessor, elect to use an alternate protest
            and appeal procedure
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: The election shall be made on or before May 1 of each year
versions:
  - effective_from: '0001-01-01'
    formula: |-
      assessor_requested_alternative_procedure
      and governing_body_elected_alternative_procedure_by_may_1

alternative_procedure_required_for_general_reassessmentCO 39 § 39-5-122.7 · derived

C.R.S. 39-5-122.7(4)

name: alternative_procedure_required_for_general_reassessment
kind: derived
entity: County
dtype: Judgment
period: Year
source: C.R.S. 39-5-122.7(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: beginning January 1, 2024
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: >-
            shall in any year of general reassessment of real property that is
            valued biennially
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-122.7
          excerpt: population greater than three hundred thousand
versions:
  - effective_from: '2024-01-01'
    formula: >-
      county_population_from_most_recent_state_demographer_estimate >
      mandatory_alternative_procedure_population_threshold

      and year_is_general_reassessment_of_biennially_valued_real_property

▸rulespec code

Shown source

statutes/39/39-5-122.7.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

mandatory_alternative_procedure_population_threshold

Parameter

source: C.R.S. 39-5-122.7(4)

- name: mandatory_alternative_procedure_population_threshold
  kind: parameter
  dtype: Count
  source: C.R.S. 39-5-122.7(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: population greater than three hundred thousand
  versions:
    - effective_from: '2024-01-01'
      formula: '300000'

elected_alternative_procedure_applies

Derived

source: C.R.S. 39-5-122.7(1)

- name: elected_alternative_procedure_applies
  kind: derived
  entity: County
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-122.7(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: at the request of the assessor, elect to use an alternate protest and appeal procedure
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: The election shall be made on or before May 1 of each year
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        assessor_requested_alternative_procedure
        and governing_body_elected_alternative_procedure_by_may_1

alternative_procedure_required_for_general_reassessment

Derived

source: C.R.S. 39-5-122.7(4)

- name: alternative_procedure_required_for_general_reassessment
  kind: derived
  entity: County
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-122.7(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: beginning January 1, 2024
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: shall in any year of general reassessment of real property that is valued biennially
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-122.7
            excerpt: population greater than three hundred thousand
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        county_population_from_most_recent_state_demographer_estimate >
        mandatory_alternative_procedure_population_threshold

        and year_is_general_reassessment_of_biennially_valued_real_property

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-5-122 (2)inferredCO › Statutes › Title 39 › § 39-5-122 › (2)
CO 39 § 39-1-104 (10.2)inferredCO › Statutes › Title 39 › § 39-1-104 › (10.2)
CO 39 § 39-5-122 (2)inferredCO › Statutes › Title 39 › § 39-5-122 › (2)