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  County Treasurers and
Public Trustees

2008 Legislative Changes

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Section

Action

Bill Number

24-72-204 (3) (a) (XX) Added SB 08-215
24-72-204 (7) (a) Amended HB 08-1056
24-72-204 (7) (d) Added HB 08-1056
30-11-107 (1) (x) Amended SB 08-155
30-11-107 (1) (ii) Amended HB 08-1350
30-11-107 (1) (jj) Added HB 08-1350
30-11-107.3 (2) (b) Amended HB 08-1350
30-11-116 Amended HB 08-1015
39-1-102 (14.3) Amended HB 08-1412
39-1-113 (2) Amended HB 08-1349
39-1-113 (3) Amended HB 08-1349
39-2-109 (1) (m) Added HB 08-1260
39-2-125 (1) (h) (I) Amended SB 08-206
39-3-112 (3) (b) (IV) Amended SB 08-200
39-3-119.5 Amended HB 08-1125
39-3-124 (1) Added and Amended HB 08-1395
39-3-137 Added HB 08-1275
39-4-101 (4) Amended HB 08-1368
39-4-102 (1) (b) Amended HB 08-1249
39-4-102 (1) (e) Amended HB 08-1368
39-4-102 (1.5) (b) (V) Amended HB 08-1368
39-5-104.7 Added HB 08-1368
39-5-108 Amended HB 08-1225
39-5-121 (1.5) (a) Amended HB 08-1225
39-5-122 (1) Amended HB 08-1225
39-5-122 (2) Amended HB 08-1225
39-8-109 Added HB 08-1349
39-9-109 (5) Amended HB 08-1275
39-10-107 (1) Added HB 08-1059 & 08-1349
42-3-106 (2) (b) Amended SB 08-105
42-3-106 (2) (d) Amended SB 08-105
  1.  24-72-204 (3) (a) (XX) - ALL PROPRIETARY INFORMATION SUBMITTED BY A PROVIDER OF BROADBAND SERVICE IN CONNECTION WITH THE BROADBAND INVENTORY AUTHORIZED BY SECTION 24-37.5-106(3).

  2. 24-72-204 (7) (a) - Except as permitted in paragraph (b) of this subsection (7), the department of revenue or an authorized agent of the department shall not allow inspection of a person, other than the person in interest, to inspect information contained in a driver's license application under section 42-2-107, C.R.S., a driver's license renewal application under section 42-2-118, C.R.S., a duplicate driver's license application under section 42-2-117, C.R.S., a commercial driver's license application under section 42-2-403, C.R.S., an identification card application under section 42-2-302, C.R.S., a motor vehicle title application under section 42-6-116, C.R.S., a motor vehicle registration application under section 42-3-113, C.R.S., or other official record or document maintained by the department under section 42-2-121, C.R.S.

  3. 24-72-204 (7) (d) - NOTWITHSTANDING PARAGRAPH (b) OF THIS SUBSECTION (7), THE DEPARTMENT OF REVENUE OR AN AUTHORIZED AGENT OF THE DEPARTMENT SHALL ALLOW INSPECTION OF RECORDS MAINTAINED BY THE DEPARTMENT PURSUANT TO SECTION 42-2-121.5, C.R.S., ONLY BY THE PERSON IN INTEREST OR BY AN OFFICER OF A LAW ENFORCEMENT OR PUBLIC SAFETY AGENCY IN ACCORDANCE WITH SECTION 42-2-121.5 (3), C.R.S.

  4. 30-11-107 (1) (x) - To enter into a contract with the state telecommunications director pursuant to the provisions of section 24-30-903 (3), 24-37.5-502 (3), C.R.S., for the providing of teleconferencing facilities and services between the county and any other county, city and county, or state agency to be used for teleconferencing of hearings relating to any person in the custody of the county;

  5. 30-11-107 (1) (ii) - To provide in the county budget for programs that support education and outreach on environmental sustainability AND FOR FINANCING CAPITAL IMPROVEMENTS FOR ENERGY EFFICIENCY RETROFITS AND THE INSTALLATION OF RENEWABLE ENERGY FIXTURES, AS DEFINED IN SECTION 30-11-107.3, FOR PRIVATE RESIDENCES AND COMMERCIAL PROPERTY within the county but THAT do not exempt the county from the requirements of any other statute.

  6. 30-11-107 (1) (jj) - TO ENCOURAGE HOMEOWNERS TO PARTICIPATE IN UTILITY DEMAND-SIDE MANAGEMENT PROGRAMS WHERE APPLICABLE.

  7. 30-11-107.3 (2) (b) - "Renewable energy fixture" means any fixture, product, system, device, or interacting group of devices INSTALLED BEHIND THE METER OF ANY RESIDENTIAL OR COMMERCIAL BUILDING that produces electricity  ENERGY from renewable resources, including, but not limited to, photovoltaic systems, solar thermal systems, small wind systems, biomass systems, or geothermal systems.

  8. 30-11-116 - The boards of county commissioners of the several counties within the state of Colorado are authorized to appropriate money from the county general fund for the purpose of advertising OR MARKETING the county.

  9. 39-1-102 (14.3) - "Residential improvements" means a building, or that portion of a building, designed for use predominantly as a place of residency by a person, a family, or families.  The term includes buildings, structures, fixtures, fences, amenities, and water rights which THAT are an integral part of the residential use.  The term also includes mobile homes as defined in section 38-29-102 (8) and manufactured homes as defined in section 42-1-102 (106) (b), C.R.S.

  10. 39-1-113 (2) - (a) Whenever any abatement or refund in an amount of one 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 taxing jurisdictions receiving payment thereof.
                (b) Whenever any abatement or refund in an amount of one 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 taxing jurisdictions receiving payment thereof.

  11. 39-1-113 (3) - Whenever any abatement or refund in an amount in excess of one 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 taxing jurisdictions receiving payment thereof.

  12. 39-2-109 (1) (m) - TO ESTABLISH THE FORMS REQUIRED PURSUANT TO PART 2 OF ARTICLE 29 OF TITLE 38, C.R.S. 

  13. 39-2-125 (1) (h) (I) - For any person other than a taxpayer pro se, an amount equal to seventy-five percent of the docket fee required to be paid by a plaintiff, petitioner, third-party plaintiff, and a party filing a cross claim or counterclaim in a district court of the state pursuant to section 13-32-101 (1) (d), C.R.S., A FEE OF ONE HUNDRED ONE DOLLARS AND TWENTY-FIVE CENTS for each tract, parcel, or lot of real property and for each schedule of personal property included in such request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing.

  14. 39-3-112 (3) (b) (IV) - That the owners and operators of such residential structure have no occupancy requirement that discriminates upon the basis of race, creed, or color, RELIGION, SEX, SEXUAL ORIENTATION, MARITAL STATUS, NATIONAL ORIGIN, OR ANCESTRY; however, if the owner or sponsoring organization is a religious denomination, said owners or operators may give preference to members of that denomination; and

  15. 39-3-119.5 - For property tax years commencing on and after January 1, 1997, personal property not otherwise exempt from property tax shall be exempt from the levy and collection of property tax if the personal property would otherwise be listed on a single personal property schedule and the actual value of such personal property is two thousand five hundred dollars or less THAN OR EQUAL TO THE AMOUNT SET FORTH IN SUBSECTION (2) OF THIS SECTION.

  16. 39-3-124 (1) - (1) (a) Property, real and personal, which THAT is used by the state or any of its political subdivisions pursuant to the provisions of any installment sales agreement, lease-purchase agreement, or any other agreement whereby the state or such political subdivision shall be entitled to acquire title to such property at the end of the agreement term without cost or for only nominal consideration shall be exempt from the levy and collection of property tax.
              (b)(I) ON OR AFTER JANUARY 1, 2009, THE PART OF REAL PROPERTY THAT IS USED THE STATE, A POLITICAL SUBDIVISION, OR A STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION PURSUANT TO THE PROVISIONS OF ANY LEASE OR RENTAL AGREEMENT FOR AT LEAST A ONE-YEAR TERM, WITH OR WITHOUT AN OPTION TO PURCHASE, AND PURSUANT TO WHICH THE SUBJECT PROPERTY IS USED FOR PURPOSES OF THE STATE, POLITICAL SUBDIVION, OR INSTITUTION OF HIGHER EDUCATION, AS APPLICABLE, SHALL BE EXEMPT FROM THE LEVY AND COLLECTION OF PROPERTY TAX.  IF THE STATE OR ANY POLITICAL SUBDIVISION OR STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION ENTERS INTO A LEASE OR RENTAL AGREEMENT OR IS ALREADY IN A LEASE OR RENTAL AGREEMENT ON OR AFTER JANUARY 1, 2009, AND IS EXEMPT FROM THE LEVY AND COLLECTION OF PROPERTY TAX PURSUANT TO THIS SECTION, THE STATE,  POLITICAL SUBDIVISION, OR STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION, AS APPLICABLE, SHALL FILE A COPY OF THE LEASE OR RENTAL AGREEMENT WITH THE COUNTY ASSESSOR'S OFFICE.  THE STATE OR A POLITICAL SUBDIVISION OR INSTITUTION OF HIGHER EDUCATION SHALL NOTIFY THE COUNTY ASSESSOR'S OFFICE IN THE EVENT THAT THE LEASE OR RENTAL AGREEMENT IS TERMINATED PRIOR TO THE TERM STATED IN SUCH LEASE OR RENTAL AGREEMENT.  NOTHING IN THIS PARAGRAPH (b) SHALL AFFECT PROPERTY TAX EXEMPTIONS ALLOWED PURSUANT TO SECTION 8-82-104, 22-32-127, 29-4-227, 30-11-104.2, 31-15-802, OR 43-1-214, C.R.S.
              (II) FOR PURPOSES OF THIS PARAGRAPH (b), "STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION" INCLUDES, BUT NEED NOT BE LIMITED TO, ALL POSTSECONDARY INSTITUTIONS IN THE STATE SUPPORTED IN WHOLE OR IN PART BY STATE FUNDS, INCLUDING JUNIOR COLLEGES AND COMMUNITY COLLEGES, EXTENSION PROGRAMS OF THE STATE-SUPPORTED UNIVERSITIES AND COLLEGES, LOCAL DISTRICT COLLEGES, AREA VOCATIONAL SCHOOLS, AND THE INSTITUTIONS GOVERNED BY THE REGENTS OF THE UNIVERSITY OF COLORADO.

  17. 39-3-137 - (1) SUBJECT TO THE PROVISIONS OF SUBSECTION (2) OF THIS SECTION, ANY ORGANIZATION THAT, AS OF THE EFFECTIVE DATE OF THIS SUBSECTION (1), OWES TAXES THAT HAVE BEEN LEVIED ON REAL OR PERSONAL PROPERTY SHALL NOT BE REQUIRED TO PAY THE BALANCE OF THE TAXES OWED ON OR AFTER THE EFFECTIVE DATE OF THIS SUBSECTION (1), IF THE ORGANIZATION MEETS THE FOLLOWING REQUIREMENTS:
         (a) THE ORGANIZATION IS A RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION EXEMPT FROM GENERAL TAXATION ON REAL AND PERSONAL PROPERTY PURSUANT TO SECTIONS
    39-3-106 TO 39-3-113 AND 39-3-116;
        
    (b) THE ORGANIZATION HAS, BEFORE THE EFFECTIVE DATE OF THIS SECTION, FILED AN APPLICATION FOR EXEMPTION AND BEEN GRANTED AN EXEMPTION FROM GENERAL TAXATION ON REAL AND PERSONAL PROPERTY PURSUANT TO SECTION 39-2-117;
        
    (c) THE ORGANIZATION HAS, BEFORE THE EFFECTIVE DATE OF THIS SECTION AND AFTER RECEIVING AN EXEMPTION FROM PROPERTY TAX, FILED AN ANNUAL REPORT REQUIRED FOR THE CONTINUATION OF PROPERTY TAX-EXEMPT STATUS PURSUANT TO SECTION 39-2-117(3), BUT THE REPORT WAS DETERMINED TO BE INCOMPLETE OR OTHERWISE INCORRECT WHEN FILED; AND
         (d) THE ORGANIZATION, AS A RESULT OF THE INCOMPLETE OR INCORRECT REPORT REFERENCED IN PARAGRAPH (c) OF THIS SUB SECTION( 1), WAS DENIED TAX-EXEMPT STATUS FOR ONE OR MORE PROPERTY TAX YEARS AND RECEIVED A PROPERTY TAX BILL FOR SUCH YEAR OR YEARS.
        
    (2) ANY WAIVER OF THE BALANCE OF TAXES OWED BY AN ORGANIZATION PURSUANT TO SUBSECTION (1) OF THIS SECTION SHALL BE CONTINGENT UPON THE REESTABLISHMENT OF THE ORGANIZATION’S TAX-EXEMPT STATUS BY THE STATE BOARD OF EQUALIZATION PURSUANT TO SECTION 39-9-109.
         (3) THE STATE BOARD OF EQUALIZATION MAY REESTABLISH TAX-EXEMPT STATUS PURSUANT TO SECTION 39-9-109 FOR ANY ORGANIZATION THAT MEETS THE CRITERIA SPECIFIED IN PARAGRAPHS (a) TO (d) OF SUBSECTION (1) OF THIS SECTION AND THAT PAID ALL OR ANY PORTION OF A PROPERTY TAX BILL FOR A YEAR OR YEARS IN WHICH THE ORGANIZATION WAS DENIED TAX-EXEMPT STATUS.

  18. 39-4-101 (4) - "Wind energy facility" means a new facility first placed in production on or after January 1, 2006, that uses property, real and personal, including one or more wind turbines, leaseholds, and easements, to generate and deliver to the interconnection meter any source of electrical or mechanical energy IN EXCESS OF TWO MEGAWATTS by harnessing the kinetic energy of the wind.

  19. 39-4-102 (1) (b) - Its intangibles, such as special privileges, franchises, contract rights and obligations, and rights-of-way; except that licenses granted by the federal communications commission to a wireless carrier, as defined in section 29-11-101 (13), C.R.S., shall not be considered, nor shall the value of such licenses be reflected, in the administrator's valuation of the carrier's tangible property;

  20. 39-4-102 (1) (e) - (I) When determining the actual value of a renewable energy facility that primarily generates  PRODUCES MORE THAN TWO MEGAWATTS OF ALTERNATING CURRENT electricity, the administrator shall:
         (A) Consider the additional incremental cost per kilowatt of the construction of the renewable energy facility over that of the construction cost of a comparable nonrenewable energy facility that primarily generates PRODUCES ALTERNATING CURRENT electricity to be an investment cost and shall not include such additional incremental cost in the valuation of the facility; AND
         (B) NOT ADD VALUE TO A RENEWABLE ENERGY FACILITY FOR ANY RENEWABLE ENERGY CREDITS CREATED BY THE PRODUCTION OF ALTERNATING CURRENT ELECTRICITY.
         (II) For purposes of this paragraph (e), “renewable energy” has the meaning provided in section 40-1-102 (6), C.R.S. SECTION 40-1-102 (11), C.R.S., For purposes of this paragraph (e) “renewable energy” BUT shall not include energy generated from a wind energy facility.
         (III) (A) FOR PURPOSES OF DETERMINING THE ACTUAL VALUE OF A RENEWABLE ENERGY FACILITY AS SPECIFIED N SUBPARAGRAPH (I) OF THIS PARAGRAPH (e), AN OWNER OR OPERATOR OF A FACILITY SHALL PROVIDE A COPY OF THE FACILITY’S CURRENT POWER PURCHASE AGREEMENT TO THE ADMINISTRATOR BY APRIL 1 OF EACH ASSESSMENT YEAR AS AN ATTACHMENT TO THE STATEMENT REQUIRED AS SPECIFIED IN  SECTION 39-4-103 (1);EXCEPT THAT IF A COPY OF THE CURRENT POWER PURCHASE AGREEMENT WAS PREVIOUSLY PROVIDED EITHER BY THE OWNER OR OPERATOR OR BY THE PURCHASER OF POWER AND THERE IS NO MATERIAL CHANGE IN THE FACILITY’S CURRENT POWER PURCHASE AGREEMENT, THE OWNER OR OPERATOR OF A FACILITY SHALL NOT BE REQUIRED TO PROVIDE A COPY OF THE AGREEMENT.
         (B) IF THE OWNER OR OPERATOR OF A FACILITY DOES NOT PROVIDE A COPY OF THE FACILITY’S CURRENT POWER PURCHASE AGREEMENT AS SPECIFIED IN
    SUB-SUBPARAGRAPH (A) OF THIS SUBPARAGRAPH (III), THE ADMINISTRATOR SHALL HAVE THE AUTHORITY TO REQUEST A COPY OF THE CURRENT POWER PURCHASE AGREEMENT FROM THE PURCHASER OF POWER GENERATED AT THE FACILITY; EXCEPT THAT, IF A COPY OF THE CURRENT POWER PURCHASE AGREEMENT WAS PREVIOUSLY PROVIDED EITHER BY THE OWNER OR OPERATOR OR BY THE PURCHASER OF POWER AND THERE IS NO MATERIAL CHANGE IN THE FACILITY’S CURRENT POWER PURCHASE AGREEMENT, THE PURCHASER OF POWER SHALL NOT BE REQUIRED TO PROVIDE A COPY OF THE AGREEMENT.
         (C) ALL POWER PURCHASE AGREEMENTS PROVIDED TO THE ADMINISTRATOR PURSUANT TO THIS SUBPARAGRAPH (III) SHALL BE CONSIDERED PRIVATE
    DOCUMENTS AND SHALL BE AVAILABLE ONLY TO THE ADMINISTRATOR AND THE EMPLOYEES OF THE DIVISION OF PROPERTY TAXATION IN THE DEPARTMENT OF LOCAL AFFAIRS.

  21. 38-4-102 (1.5) (b) (V) - For purposes of calculating the tax factor as required in subparagraph (IV) of this paragraph (b), an owner or operator of a wind energy facility shall provide a copy of the wind energy facility's current purchase power PURCHASE agreement to the administrator by April 1 of each assessment year. The administrator shall also have the authority to request a copy of the current purchase power PURCHASE agreement from the purchaser of power generated at a wind energy facility. All agreements provided to the administrator pursuant to this subparagraph (V) shall be considered private documents and shall be available only to the administrator and the employees of the division of property taxation in the department of local affairs.

  22. 39-5-104.7 - (1) (A) EXCEPT AS PROVIDED IN PARAGRAPH (B) OF THIS SUBSECTION (1), ON AND AFTER JANUARY 1, 2008, ALL REAL AND PERSONAL PROPERTY USED TO PRODUCE TWO MEGAWATTS OR LESS OF ALTERNATING CURRENT ELECTRICITY FROM A RENEWABLE ENERGY SOURCE SHALL BE VALUED BY THE ASSESSOR IN THE COUNTY WHERE THE PROPERTY IS LOCATED IN ACCORDANCE WITH VALUATION PROCEDURES DEVELOPED BY THE ADMINISTRATOR.
         (B) THE VALUATION REQUIREMENTS SPECIFIED IN PARAGRAPH (A) OF THIS SUBSECTION (1) SHALL NOT APPLY TO WIND ENERGY FACILITIES AS DEFINED IN SECTION 39-4-101 (4).
         (2) IN DEVELOPING THE VALUATION PROCEDURES SPECIFIED IN PARAGRAPH (A) OF SUBSECTION (1) OF THIS SECTION, THE ADMINISTRATOR SHALL UTILIZE THE PROCEDURES ADOPTED FOR DETERMINING THE ACTUAL VALUE OF A RENEWABLE ENERGY FACILITY AS SPECIFIED IN SECTION 39-4-102(1) (E).
         (3) A TAXPAYER SHALL NOTIFY THE TAXPAYER’S COUNTY ASSESSOR WHEN THE TAXPAYER INSTALLS REAL AND PERSONAL PROPERTY USED TO PRODUCT TWO MEGAWATTS OR LESS OF ALTERNATING CURRENT ELECTRICITY FROM A RENEWABLE ENERGY SOURCE; EXCEPT THAT, IF THE TAXPAYER OBTAINS A BUILDING PERMIT UNDER THE JURISDICTION OF A LOCAL GOVERNMENT FOR THE INSTALLATION, THE NOTIFICATION REQUIRED N THIS SUBSECTION (3) SHALL NOT BE NECESSARY.

  23. 39-5-108 - As soon after the assessment date as may be practicable, the assessor shall mail or deliver two copies ONE COPY of the personal property schedule to the place of business or to the residence of each person known or believed to own taxable personal property located in the county, or to the agent of such person. Such person or his or her agent shall list in such schedule all taxable personal property owned by him or her, or in his or her possession, or under his or her control located in said county on the assessment date, attaching such exhibits or statements thereto as may be necessary, and shall sign and return the original copy thereof to the assessor no later than the April 15 next following. Exhibits and statements attached to the personal property schedule shall be deemed sufficient for the purposes of the schedule if such exhibits or statements clearly list the property, the cost of the property, and the date the property was acquired.

  24. 39-5-121 (1.5) (a) - No later than June 15 in each year, the assessor shall mail to each person who owns taxable personal property a notice setting forth the valuation of the personal property. The notice shall state the actual value of such personal property in the previous year, the actual value in the current year, and the amount of any adjustment in actual value. The notice shall not state the valuation for assessment of the personal property. The notice shall also set forth the ratio of valuation for assessment to be applied to said actual value prior to the calculation of property taxes for the current year. With the approval of the board of county commissioners, the assessor may include in the notice an estimate of the taxes that shall be owed for the current property tax year. If such an estimate is included, the notice shall clearly state that the tax amount is merely an estimate based upon the best available information. The notice shall state, in bold-faced type, that the taxpayer has the right to protest any adjustment in valuation but not the estimate of taxes if such an estimate is included in the notice, and the dates and places at which the assessor will hear protests. The notice shall also set forth the following: To preserve the taxpayer's right to protest, the taxpayer must notify the assessor either by mail or in person of the taxpayer's objection and protest; that if notice is made by mail, the notice must be postmarked OR PHYSICALLY DELIVERED no later than June 30; and that, if notice is made in person, the notice must be made no later than July 5; and that, after such date, the taxpayer's right to object and protest the adjustment in valuation is lost. The notice shall be mailed together with a form that, if completed by the taxpayer, allows the taxpayer to explain the basis for the taxpayer's valuation of the property. The form may be completed by the taxpayer to initiate an appeal of the assessor's valuation. However, in accordance with section 39-5-122 (2), completion of this form shall not constitute the exclusive means of appealing the assessor's valuation.

  25. 39-5-122 (1) - On or before May 1 of each year, the assessor shall give public notice in at least one issue of a newspaper published in his or her county that, beginning on the first working day after notices of adj usted valuation are mailed to taxpayers, the assessor will sit to hear all objections and protests concerning valuations of taxable real property determined by the assessor for the current year; that, for a taxpayer's objection and protest to be heard, notice must be given to the assessor; and that such notice must be postmarked, delivered, or given in person by June 1. The notice shall also state that objections and protests concerning valuations of taxable personal property determined by the assessor for the current year will be heard commencing June 15; that, for a taxpayer's objection and protest to be heard, notice must be given to the assessor; and that such notice if given by mail, must be POSTMARKED OR PHYSICALLY DELIVERED by June 30. or, if given in person must be by July 5. If there is no such newspaper, then such notice shall be conspicuously posted in the offices of the assessor, the treasurer, and the county clerk and recorder, and in at least two other public places in the county seat. The assessor shall send news releases containing such notice to radio stations, television stations, and newspapers of general circulation in the county.

  26. 39-5-122 (2) - If any person is of the opinion that his or her property has been valued too high, has been twice valued, or is exempt by law from taxation or that property has been erroneously assessed to such person, he or she may appear before the assessor and object, complete the form mailed with his or her notice of valuation pursuant to section 39-5-121 (1) or (1.5), or 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 39-1-104.2 shall not constitute grounds for an 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 hand-delivered, 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, the taxpayer's notification to the assessor of his or her objection and protest to the adjustment in valuation must be delivered, postmarked, or given in person by June 1 in the case of real property. In the case of personal property, the notice must be postmarked OR PHYSICALLY DELIVERED by June 30. or given in person by July 5. 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 in writing 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, the assessor shall correct the error. If the assessor declines to change any valuation that the assessor has determined, the assessor shall state his or her reasons in writing on the form described in section 39-8-106, shall insert the information otherwise required by the form, and shall mail two copies of the completed form to the person presenting the objection and protest so denied on or before the last regular working day of the assessor in June in the case of real property and on or before July 10 in the case of personal property; except that, if a county has made an election pursuant to section 39-5-122.7 (1), the assessor shall mail the copies on or before the last working day of the assessor in August in the case of both real and personal property.

  27. 39-8-109 - (1) If upon appeal the appellant is sustained, in whole or in part, then the appellant shall provide a copy of the order or judgment of the board of assessment appeals or district court, as the case may be, to the county assessor. If the order or judgment has been appealed, then the appellant shall present to the county assessor a copy of the original order or judgment of the board of assessment appeals or district court and copies of all further decisions of the board of assessment appeals, district court, court of appeals, and supreme court. Upon presentation to the treasurer by the county assessor of a copy of the order or judgment of the board of assessment appeals or district court, as the case may be, and, if the case has been appealed, copies of all further decisions of the board of assessment appeals, district court, court of appeals, and supreme court, modifying the valuation for assessment of the property, the appellant, identified as the petitioner or plaintiff on the order or judgment of the board of assessment appeals or district court, shall forthwith receive the appropriate refund of taxes and delinquent interest thereon, together with refund interest at the same rate as delinquent interest as specified in section 39-10-104.5, and a refund of costs in said court or board of assessment appeals, as the case may be, including the fees of the appellant's witnesses, in such amount as may be fixed by the court or board of assessment appeals, as the case may be. Such refund interest shall only accrue from the date on which payment of taxes and delinquent interest thereon was received by the treasurer. Such refund shall be paid to the appellant even if the appellant is not the current owner of the property. If the order or judgment of either such court or board of assessment appeals is for the county, then the county shall recover costs from the appellant in such amount as may be fixed by the court or board of assessment appeals, as the case may be.
    (2) IN THE EVENT THAT THE TREASURER REFUNDS TAXES AND INTEREST TO THE APPELLANT BASED ON A MODIFICATION OF THE VALUATION FOR ASSESSMENT OF THE PROPERTY PURSUANT TO SUBSECTION (1) OF THIS SECTION, THE TREASURER SHALL BE ENTITLED TO REIMBURSEMENT FOR THE REFUND OF TAXES AND INTEREST PRO RATA BY ALL JURISDICTIONS RECEIVING PAYMENTS THEREOF AND MAY REQUEST REIMBURSEMENT FROM THE JURISDICTIONS OR OFFSET THE REIMBURSEMENTS AGAINST SUBSEQUENT PAYMENTS.  THE PROVISIONS OF THIS SUBSECTION (2) SHALL NOT APPLY TO A CITY AND COUNTY.

  28. 39-9-109 (5) - Acting by majority vote AND WHEN THE STATE BOARD OF EQUALIZATION DETERMINES THAT THE INTERESTS OF JUSTICE AND EQUITY WOULD BE SERVED, the state board of equalization may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3) (a) for any annual report filed pursuant to section 39-2-117 when the board determines that the interests of justice and equity would be served thereby IF THE REPORT IS NOT FILED BY THE FILING DEADLINE OR IF THE REPORT IS FILED BY THE FILING DEADLINE BUT IS INCOMPLETE OR OTHERWISE INCORRECT WHEN FILED.

  29. 39-10-107 (1) - (a) Notwithstanding any other provision of law to the contrary, all taxes collected by the treasurer shall be apportioned, credited, and distributed to the state, the county, and the several towns, cities, school districts, and special districts within the county on the tenth day of each month for all taxes collected during the immediately preceding month; except that:
    (I) IF THE AMOUNT OF TAXES COLLECTED FOR THE MONTH EQUALS LESS THAN ONE HUNDRED DOLLARS FOR ANY TOWN, CITY, SCHOOL DISTRICT, OR SPECIAL DISTRICT, THE TREASURER MAY ELECT TO DISTRIBUTE THE AMOUNT ON A QUARTERLY BASIS TO THE  TOWN, CITY, SCHOOL DISTRICT, OR SPECIAL DISTRICT; AND
    (II) IF THE AMOUNT OF TAXES COLLECTED FOR THE MONTH EQUALS LESS THAN FIFTY DOLLARS FOR ANY  TOWN, CITY, SCHOOL DISTRICT, OR SPECIAL DISTRICT, THE TREASURER MAY ELECT TO DISTRIBUTE THE AMOUNT ON AN ANNUAL BASIS TO THE  TOWN, CITY, SCHOOL DISTRICT, OR SPECIAL DISTRICT.
    (b)
    Any prior years' taxes collected during any given year on oil and gas leaseholds and lands which THAT had previously been omitted from the assessment roll due to underreporting of the selling price or the quantity of oil and gas sold therefrom shall be placed in escrow by the treasurer to be apportioned, credited, and distributed during January of the subsequent year.
    (c) Prior to being apportioned, credited, and distributed, such ALL taxes COLLECTED BY THE TREASURER shall be reduced by an amount equal to the costs incurred by the treasurer and the assessor; however EXCEPT THAT such costs shall not include any contingency fee paid to any person for the audit review and collection of such prior years' taxes as such contingency fees are prohibited.  PRIOR TO BEING APPORTIONED, CREDITED, AND DISTRIBUTED, ALL TAXES SHALL BE REDUCED BY AN AMOUNT EQUAL TO AN ENTITY'S PRO RATA SHARE OF ANY TAX REFUNDS GRANTED SUBSEQUENT TO DISTRIBUTION BY THE TREASURER IF THE AMOUNT HAS NOT OTHERWISE BEEN RETURNED BY THE ENTITY; EXCEPT THAT THIS REQUIREMENT TO REDUCE TAXES SHALL NOT APPLY TO A CITY AND COUNTY.  All delinquent interest shall be apportioned, credited, and distributed in the same manner.

  30. 42-3-106 (2) (b) - Every truck, laden or unladen truck tractor, trailer, and semitrailer used for the purpose of transporting property over any public highway in this state and not included in Class A shall be Class B personal property; EXCEPT THAT MULITPURPOSE TRAILERS SHALL BE CLASS D PERSONAL PROPERTY.

  31. 42-3-106 (2) (d) - Every utility trailer, camper trailer, MULTIPURPOSE TRAILER, and trailer coach shall be Class D personal property.

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