Judicial review - interest during review

1 rule

Decisions of the state board of equalization shall be subject to judicial review, as provided in section 24-4-106, C.R.S. Such review shall include the issues of compliance with applicable law and constitutional provisions governing valuation for assessment for property tax purposes and the validity of any valuation for assessment study conducted pursuant to the provisions of section 39-1-104 (16). Parties adversely affected or aggrieved shall include any taxpayer or assessor or the governing body of any taxing jurisdiction. In any case in which excess state equalization payments are made to school districts within the county during the time such review is pending, interest shall be paid to the state on the amount of such excess. Such interest shall be paid for the period of time from the date of the decision of the state board of equalization to the date of the final determination of all judicial review. Such interest shall be computed at the rate determined by the state bank commissioner pursuant to section 39-21-110.5.

in view

Whole section

Encodings · 1

interest_payment_to_state_requiredCO 39 § 39-9-108 · derived

C.R.S. 39-9-108

name: interest_payment_to_state_required
kind: derived
entity: JudicialReview
dtype: Judgment
period: Year
source: C.R.S. 39-9-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-9-108
          excerpt: >-
            In any case in which excess state equalization payments are made to
            school districts within the county during the time such review is
            pending, interest shall be paid to the state
versions:
  - effective_from: '0001-01-01'
    formula: >-
      judicial_review_is_pending

      and
      excess_state_equalization_payments_were_made_to_school_districts_within_county

▸rulespec code

Shown source

statutes/39/39-9-108.yaml

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Rules

interest_payment_to_state_required

Derived

source: C.R.S. 39-9-108

- name: interest_payment_to_state_required
  kind: derived
  entity: JudicialReview
  dtype: Judgment
  period: Year
  source: C.R.S. 39-9-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-9-108
            excerpt: >-
              In any case in which excess state equalization payments are made to school districts
              within the county during the time such review is pending, interest shall be paid to
              the state
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        judicial_review_is_pending
        and excess_state_equalization_payments_were_made_to_school_districts_within_county

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 24-4-106inferredCO › Statutes › Title 39 › § 24-4-106
CO 39 § 39-1-104 (16)inferredCO › Statutes › Title 39 › § 39-1-104 › (16)
CO 39 § 39-21-110.5inferredCO › Statutes › Title 39 › § 39-21-110.5

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