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  County Treasurers and
Public Trustees

2011 Legislative Changes

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Bill Number Section
HB 11-1010 39-2-117, 39-3-106.5
HB 11-1011 39-2-127
HB 11-1042 39-1-102, 39-1-103
HB 11-1043 24-72-202, 39-1-102
HB 11-1093 42-3-106
HB 11-1146 39-1-102, 39-5-133, 39-8-106
HB 11-1163 42-4-510
HB 11-1174 38-29-204
HB 11-1226 39-3-205, 39-3-206
HB 11-1241 39-3-113.5
HB 11-1279 42-4-510
SB 11-062 24-72-202
SB 11-119 39-8-107
SB 11-230 22-42-104
    1. HB 1010

    39-2-117.  Applications for exemption - review - annual reports - procedures - rules.
    (
    3) (a) (I)  On and after January 1, 1990, and no later than April 15 of each year, every owner of real or personal property for which exemption from general taxation has previously been granted shall file a report with the administrator upon forms furnished by the division, containing such information relative to the exempt property as specified in paragraph (b) of this subsection (3), and signed under the penalty of perjury in the second degree. Each such annual report shall be accompanied by a payment of seventy-five dollars, which shall be credited to the property tax exemption fund created in subsection (8) of this section. Each such annual report filed later than April 15, but prior to July 1, shall be accompanied by a late filing fee of two hundred fifty dollars; except that the administrator shall have the authority to waive all or a portion of the late filing fee for good cause shown as determined by the administrator by rules adopted pursuant to paragraph (b) of subsection (7) of this section. On and after January 1, 1990, every owner of real or personal property for which exemption from general taxation has previously been granted pursuant to the provisions of section 39-3-111 and that is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113 for less than two hundred eight hours during the calendar year or if the use of the property for such purposes results in annual gross rental income to such owner of less than ten twenty-five thousand dollars shall not be required to file any annual report pursuant to the provisions of this subsection (3). In order to claim such exemption, in lieu of such annual report, the owner shall annually file with the administrator a declaration stating that the property is used for such purposes for less than two hundred eight hours during the calendar year or such use results in annual gross rental income to the owner of less than ten twenty-five thousand dollars.

    39-3-106.5.  Tax-exempt property - incidental use - exemption - limitations.
    (2)  Except as otherwise provided in section 39-3-108 (3) and subsection (3) of this section, if any property, real or personal, which that is otherwise exempt from the levy and collection of property tax pursuant to the provisions of sections 39-3-107 to 39-3-113 is used on an occasional, noncontinuous basis for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113, such property shall be exempt from the levy and collection of property tax if:
      (3)  
    The requirement that property be used on an occasional basis in order to qualify for the exemption set forth in subsection (2) of this section shall not apply to property, real or personal, that is otherwise exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-111 that is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.

    HB 1011

    39-2-127.  Board of assessment appeals meetings - proceedings - representation before board.
    (2)  At the direction of the chairman and with the agreement of the parties before the board, one or more of the members of the board of assessment appeals may conduct hearings which may be held in Denver or in a county of closer location to the subject property, administer oaths, examine witnesses, receive evidence, issue subpoenas, and render preliminary decisions subject to concurrence and modification by agreement of at least two members of the board. An additional board member may be added after a hearing to review the evidence and hearing transcript or recording and render a decision in the event the board members who conducted the hearing are unable to reach a decision.
      (5)  
    The board may permit, in its discretion and upon prior written application, the intervention of another affected party in a matter pending before the board. The board may limit or restrict the participation of an intervenor in such manner as the board, in its discretion, orders.

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    HB 1042

    39-1-102.  Definitions. As used in articles 1 to 13 of this title, unless the context otherwise requires:
    (8.4)  "Natural cause" means fire, explosion, flood, tornado, action of the elements, act of war or terror, or similar cause beyond the control of and not caused by the party holding title to the property destroyed.
    (14.4) (a)  "Residential land" means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and that is used as a unit in conjunction with the residential improvements located thereon. The term includes parcels of land in a residential subdivision, the exclusive use of which land is established by the ownership of such residential improvements. The term includes land upon which residential improvements were destroyed by natural cause after the date of the last assessment as established in section 39-1-104 (10.2). The term does not include any portion of the land that is used for any purpose that would cause the land to be otherwise classified, except as provided for in section 39-1-103 (10.5). The term also does not include land underlying a residential improvement located on agricultural land.
    (b) (I)  Notwithstanding section 39-1-103 (5) (c) and except as provided in subparagraph (II) of this paragraph (b), when residential improvements are destroyed, demolished, or relocated as a result of a natural cause on or after January 1, 2010, that, were it not for their destruction, demolition, or relocation due to such natural cause, would have qualified the land upon which the improvements were located as residential land for the following property tax year, the residential land classification shall remain in place for the year of destruction, demolition, or relocation and the two subsequent property tax years. The residential land classification may remain in place for additional subsequent property tax years, not to exceed a total of five subsequent property tax years, if the assessor determines there is evidence the owner intends to rebuild or locate a residential improvement on the land. For purposes of this determination, the assessor may consider, but shall not be limited to considering, a building permit or other land development permit for the land, construction plans for such residential improvement, efforts by the owner to obtain financing for a residential improvement, or ongoing efforts to settle an insurance claim related to the destruction, demolition, or relocation of the residential improvement due to a natural cause.
    (II)  The residential land classification of the land described in subparagraph (I) of this paragraph (b) shall change according to current use if:
    (A)  A new residential improvement or part of a new residential improvement is not constructed or placed on the land in accordance with applicable land use regulations prior to the January 1 after the period described in subparagraph (I) of this paragraph (b);
      (B)  The assessor determines that the classification at the time of destruction, demolition, or relocation as a result of a natural cause was erroneous; or
      (C)  
    A change of use has occurred. For purposes of this sub-subparagraph (C), a change of use shall not include the temporary loss of the residential use due to the destruction, demolition, or relocation as a result of a natural cause of the residential improvement.

    39-1-103.  Actual value determined - when.
    (5) (c)  Except as provided in section 39-1-102 (14.4) (b), once any property is classified for property tax purposes, it shall remain so classified until such time as its actual use changes or the assessor discovers that the classification is erroneous. The property owner shall endeavor to comply with the reasonable requests of the assessor to supply information which cannot be ascertained independently but which is necessary to determine actual use and properly classify the property when the assessor has evidence that there has been a change in the use of the property. Failure to supply such information shall not be the sole reason for reclassifying the property. Any such request for such information shall be accompanied by a notice that states that failure on the part of the property owner to supply such information will not be used as the sole reason for reclassifying the property in question. Subject to the availability of funds under the assessor's budget for such purpose, no later than May 1 of each year, the assessor shall inform each person whose property has been reclassified from agricultural land to any other classification of property of the reasons for such reclassification including, but not limited to, the basis for the determination that the actual use of the property has changed or that the classification of such property is erroneous.

    HB 1043

    24-72-202.  Definitions. As used in this part 2, unless the context otherwise requires:
    (6) (b)  "Public records" does not include:
      (XIII)  State and local applications and licenses for an optional premises cultivation operation as described in section 12-43.3-403, C.R.S.; and the location of the optional premises cultivation operation. The information provided to the state medical marijuana licensing authority pursuant to section 25-1.5-106 (7) (e), C.R.S.

    39-1-102.  Definitions. As used in articles 1 to 13 of this title, unless the context otherwise requires:
      (1.6) (d)  
    Notwithstanding any other provision of law to the contrary, property that is used solely for the cultivation of medical marijuana shall not be classified as agricultural land.

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    HB 1093

     42-3-106.  Tax imposed - classification - taxable value.
    (2)  For the purpose of imposing graduated annual specific ownership taxes, the personal property specified in section 6 of article X of the state constitution is classified as follows:
     
      (e)  Every item of special mobile machinery, except power takeoff equipment, that is required to be registered under this article is Class F personal property. If a farm tractor, meeting the definition of special mobile machinery, is used for any purpose other than agricultural production for more than a twenty-four-hour seventy-two-hour period at the site where it is used for nonagricultural purposes, it is Class F personal property, but it shall be is granted a prorated registration under section 42-3-107 to cover such the use. The authorized agent shall notify the owner of the farm tractor of the prorated registration. Storing a farm tractor at a site does not give rise to a presumption that the tractor was used for the same purposes that other equipment is used for at the site. 

    HB 1146

    39-1-102.  Definitions. As used in articles 1 to 13 of this title, unless the context otherwise requires:
      (1.6) (a)  "Agricultural land", whether used by the owner of the land or a lessee, means one of the following:
      (I) (A)  A parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which such land is zoned, that was used the previous two years and presently is used as a farm or ranch, as defined in subsections (3.5) and (13.5) of this section, or that is in the process of being restored through conservation practices. Such land must have been classified or eligible for classification as "agricultural land", consistent with this subsection (1.6), during the ten years preceding the year of assessment. Such land must continue to have actual agricultural use. "Agricultural land" under this subparagraph (I) includes land underlying any residential improvement located on such shall not include two acres or less of land on which a residential improvement is located unless the improvement is integral to an agricultural operation conducted on such land. "Agricultural land" and also includes the land underlying other improvements if such improvements are an integral part of the farm or ranch and if such other improvements and the land area dedicated to such other improvements are typically used as an ancillary part of the operation. The use of a portion of such land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, shall not affect the classification of agricultural land. For purposes of this subparagraph (I), a parcel of land shall be "in the process of being restored through conservation practices" if: The land has been placed in a conservation reserve program established by the natural resources conservation service pursuant to 7 U.S.C. secs. 1 to 5506; or a conservation plan approved by the appropriate conservation district has been implemented for the land for up to a period of ten crop years as if the land has been placed in such a conservation reserve program.
      (B)  A residential improvement shall be deemed to be "integral to an agricultural operation" for purposes of sub-subparagraph (A) of this subparagraph (I) if an individual occupying the residential improvement either regularly conducts, supervises, or administers material aspects of the agricultural operation or is the spouse or a parent, grandparent, sibling, or child of the individual.
      (14.4)  "Residential land" means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and that is used as a unit in conjunction with the residential improvements located thereon. The term includes parcels of land in a residential subdivision, the exclusive use of which land is established by the ownership of such residential improvements. The term also includes two acres or less of land on which a residential improvement is located where the improvement is not integral to an agricultural operation conducted on such land. The term does not include any portion of the land that is used for any purpose that would cause the land to be otherwise classified, except as provided for in section 39-1-103 (10.5). The term also does not include land underlying a residential improvement located on agricultural land.

    39-5-133.  2011 modification of statutory definition of "agricultural land" - TABOR election - adjustment of district mill levy.
    (1) (a)  The requirements of paragraph (b) of this subsection (1) shall only apply:
     (I)  To a district, as defined in section 20 (2) (b) of article X of the state constitution, that has not obtained voter approval to retain and spend revenues in excess of the fiscal year spending and property tax revenue limits imposed on the district by section 20 (7) (b) and (c) of article X of the state constitution sufficient to allow the retention of all additional property tax revenues; and
     (II)  Where the district has additionally determined, on the basis of the best available information, that implementation of the modification of the definition of "agricultural land" required by House Bill 11-1146, enacted in 2011, will cause a net property tax revenue gain to the district sufficient to cause the district to exceed such limits.
     (b)  In the case of a district that meets the requirements specified in paragraph (a) of this subsection (1), the district may place before the voters of the district at any election at which such ballot issue may be placed on the ballot the question of whether the district may retain and spend revenues in excess of the limits imposed on the district by section 20 (7) (b) and (c) of article X of the state constitution sufficient to allow the retention of the net property tax revenue gain to the district resulting from the implementation of the modification of the definition of "agricultural land" required by House Bill 11-1146, enacted in 2011.
      (c)  If a majority of the voters of the district fail to approve the ballot issue specified in paragraph (b) of this subsection (1), or if no ballot issue has been submitted to the voters, the district shall adjust the number of mills levied by the district to eliminate any net property tax revenue gain to the district resulting from the modification of the definition of "agricultural land" required by House Bill 11-1146, enacted in 2011.
      (2)  Notwithstanding any other provision of law, the provisions of subsection (1) of this section shall not apply to any district, regardless of whether or not it satisfies the requirements of paragraph (a) of subsection (1) of this section, that has determined, on the basis of the best available information, that implementation of the modification of the definition of "agricultural land" required by House Bill 11-1146, enacted in 2011, will not cause a net property tax revenue gain to the district.

    39-8-106.  Petitions for appeal. (1.7)  Any person who objects to the application of the term "integral to an agricultural operation" to their property in accordance with section 39-1-102 (1.6) (a) (I) and (14.4) and whose objections or protests have been denied by the assessor may submit a petition for appeal to the county board of equalization to the same extent as any other protest or objection for which an appeal to the board is provided under law and shall satisfy all requirements for the prosecution of such appeal as provided by law.

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    HB 1163

    42-4-510.  Permits for excess size and weight and for manufactured homes - rules - repeal.
    (1.7) (a)  The department of transportation may issue super-load permits for:
      (I)  A combination vehicle with a weight of five hundred thousand pounds or more that occupies two lanes to haul the load; or
      (II)  An unladen combination vehicle with an expandable dual-lane transport trailer that occupies two lanes.
      (b) (I)  The department of transportation may place restrictions on the use of a permit. A person shall obey the restrictions contained in a permit.

     (II) (A)  The department of transportation may refuse to issue a permit to a person who has been held by an administrative law judge to have disobeyed permit restrictions or to have violated this section or rules promulgated under this section in a hearing held in accordance with article 4 of title 24, C.R.S.
      (B)  The department shall create a system that tracks the compliance of permit holders and use the system to determine if a permit holder has a pattern of noncompliance. The department shall promulgate rules establishing standards to deny permits to persons who show a pattern of noncompliance, which standards include the length of time a permit is denied based upon the number and type of noncomplying events.
      (III)  The department of transportation shall include in a super-load permit a speed restriction, not to exceed twenty-five miles per hour on the highway and ten miles per hour on structures; except that the department of transportation may modify the speed restriction when necessary for safety or to prevent structural damage.
      (c)  When filing an application, an applicant for a super-load permit shall provide the department of transportation with documentation, acceptable to the department of transportation, from a third party establishing the gross weight of the load. The driver shall carry the documentation in the vehicle during the permitted move and produce, upon request, the documentation for any state agency or law enforcement personnel.
      (d)  The department of transportation may refuse to issue a super-load permit under this section for an unladen combination vehicle unless the applicant breaks the load down to the smallest dimensions possible. The department of transportation may refuse to issue a super-load permit under this section for an unladen vehicle unless the applicant renders the dual lane trailer into legal loads.
      (e)  The department of transportation, Colorado state patrol, or port of entry shall inspect the load of a super-load permit holder, at the permit holder's expense, at the nearest point where the shipment enters the state, at a location specified by the department of transportation, or at the load's point of origin to ensure compliance with the permit requirements and safety statutes and rules, including:
      (I)  Height, width, and length;
      (II)  Number of axles;
      (III)  Date of move;
      (IV)  Correct route;
      (V)  Documentation of load weight;
      (VI)  Use of signs and pilot cars; and
      (VII)  Weight, if the vehicle can be weighed within two hours.
      (f)  The department of transportation shall notify the port of entry of the permit's issuance and the location and date of the move.
      (g)  Until the department of transportation promulgates rules to implement this subsection (1.7), the department may issue permits conforming to the requirements of this section under existing rules. This paragraph (g) is repealed, effective July 1, 2012.
    (11) (a)  The department of transportation, the motor carrier services division of the department of revenue, or the Colorado state patrol may charge permit applicants permit fees as follows:
      (IV)  Special permits for structural, oversize, or overweight moves requiring extraordinary action or moves involving weight in excess of two hundred thousand pounds, one hundred twenty-five dollars for a permit for a single trip, including a super-load permit issued under subsection (1.7) of this section; except that a super-load permit fee is four hundred dollars;
    (12) (d)  A driver or holder of a permit issued under subsection (1.7) of this section who fails to comply with the terms of the permit or subsection (1.7) of this section commits a class 1 misdemeanor traffic offense and shall be punished as provided in section 42-4-1701 (3) (a) (II).

    HB 1174

    38-29-204.  Certificate of destruction.
    (1) (a)  If a manufactured home is destroyed, dismantled, or sold or otherwise disposed of as salvage on or after July 1, 2008, the owner of the manufactured home or the person on whose real property the manufactured home is situated shall file a certificate of destruction.
      (d) (I)  Notwithstanding any other provision of law, if a manufactured home has been deemed materially dangerous or materially hazardous, pursuant to local building or health codes by a governmental entity, the person on whose real property the manufactured home is situated may file and record a certificate of destruction without attaching a certificate of taxes due or an authentication of paid ad valorem taxes and without surrendering a certificate of title or filing an application to cancel a certificate of title. Any certificate of destruction filed and recorded pursuant to this paragraph (d) shall be accompanied by the evidence of violation.
      (II)  The certificate of destruction and the evidence of violation shall be filed and recorded with the clerk and recorder for the county or city and county in which the manufactured home is or was located. The clerk and recorder shall file and record the certificate of destruction and the evidence of violation in his or her office.
      (III)  For purposes of this paragraph (d):
      (A)  "Evidence of violation" means a notice and order from a governmental entity that a manufactured home has been deemed materially dangerous or materially hazardous pursuant to local building or health codes and that all applicable cure periods have expired.
      (B)  "Governmental entity" means any federal agency, the state, or any county, town, city, or city and county.
      (2)  The property tax administrator shall establish the form of the certificate of destruction. In addition to any other information that the administrator may require, the certificate shall include the following:
      (h)  Consent of all lienholders to the destruction of the manufactured home, or proof that a request for such consent was sent by certified mail to such lienholders, along with proof that a copy of the request for such consent was mailed to the owner if the certificate of destruction is filed by the person on whose real property the manufactured home is situated, at their last-known address and a notarized declaration, signed under penalty of perjury, that no response was received from any such lienholders within thirty days of the date of the mailing of the notice;
      (4)  Any owner or person on whose real property the manufactured home is situated who fails to file a properly completed certificate of destruction when required pursuant to this section shall be responsible for all actual damages sustained by any affected party related to the manufactured home being destroyed, dismantled, or sold or otherwise disposed of as salvage.

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    HB 1226

    39-3-205.  Exemption applications - penalty for providing false information - confidentiality.
    (2.5)  For the purpose of verifying the eligibility of each applicant for the exemption allowed to qualifying disabled veterans under section 39-3-203 (1.5) efficiently and with minimal inconvenience to each applicant, the division shall determine whether an applicant for the exemption is a qualifying disabled veteran. With respect to any application timely filed by July 1 pursuant to paragraph (b) of subsection (1) of this section, the division shall, if possible, determine whether the applicant is a qualifying disabled veteran and send notice of its determination to the applicant on or before the immediately succeeding August 1. If the division determines that the applicant is a qualifying disabled veteran, it shall also send notice of its determination and an edited a copy of the exemption application from which the division has removed or permanently obscured the first five digits of the social security numbers of the applicant and of every other individual who occupies as his or her primary residence the residential real property for which the applicant has claimed the exemption to the assessor for the county where the property is located. If the division is unable to determine whether the applicant is a qualifying disabled veteran on or before said August 1, it shall send preliminary notice to both the applicant and the assessor that its determination is pending and shall follow up the preliminary notice by sending final notice of its ultimate determination to the applicant and, together with an edited a copy of the exemption application, from which the division has removed or permanently obscured the first five digits of the social security numbers of the applicant and of every other individual who occupies as his or her primary residence the residential real property for which the applicant has claimed the exemption, to the assessor as soon as possible thereafter.

    39-3-206.  Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies.
    (1.5) (a)  Except as otherwise provided in paragraph (a.7) of subsection (2) of this section, the division shall only accept an application for the exemption allowed to qualifying disabled veterans under section 39-3-203 (1.5) if the applicant timely returned the exemption application in accordance with section 39-3-205 (1) (b), and an assessor shall only grant the exemption if the division verifies that the applicant is a qualified disabled veteran and the edited exemption application forwarded by the division to the assessor pursuant to section 39-3-205 (2.5) establishes that the applicant meets the other requirements to be entitled to the exemption.
      (b)  If the information provided on or with an edited application for the exemption allowed to qualifying disabled veterans under section 39-3-203 (1.5) that is forwarded by the division to an assessor pursuant to section 39-3-205 (2.5) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant's right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 15 of the property tax year for which the exemption application was filed.
      (2) (a.7)  An individual who wishes to claim the exemption for qualifying disabled veterans allowed by section 39-3-203 (1.5), but who has not timely filed an exemption application with the division, may request that the division waive the application deadline and allow the individual to file a late exemption application no later than the September 1 that immediately follows the original application deadline. The division may accept an application if, in the division's sole discretion, the applicant shows good cause for not timely filing an application. If the division accepts a late application, it shall determine whether the applicant is a qualifying disabled veteran and shall mail notice of its determination to the applicant no later than the September 25 that immediately follows the late application deadline. If the division determines that a veteran is a qualifying disabled veteran, it shall mail a copy of the notice of its determination to the assessor for the county in which the property for which the applicant has claimed the exemption is located and shall include with the notice a copy of the applicant's exemption application. that the division has edited by removing the first five digits of the social security numbers of the applicant and of every other individual who occupies as his or her primary residence the residential real property for which the applicant has claimed the exemption. The assessor shall grant an exemption if the notice and edited application forwarded by the division to the assessor establish that the applicant is entitled to the exemption. A decision of the division to allow or disallow the filing of a late application or of an assessor to grant or deny an exemption to an applicant who has filed a late application is final, and an applicant who is denied late filing or an exemption may not contest the denial.

    HB 1241

    39-3-113.5.  Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions.
    (1)  As used in this section, unless the context otherwise requires:
      (a)  "Area median income" means the median income of any county in which property is located in relation to family size, as published annually by the United States department of housing and urban development.
      (b)  "Indicators of intent" means off-site activities of a nonprofit housing provider that establish the provider's specific intent to use property for the purpose of constructing or rehabilitating housing to be sold to low-income applicants.
      (c)  "Low-income applicant" means an individual or family whose total income is no greater than sixty percent of the area median income and who applies to a nonprofit housing provider to assist in the construction and purchase of housing to be constructed by the provider.
      (d)  "Nonprofit housing provider" means an organization that is exempt from federal income tax pursuant to section 501 (c) (3) of the federal "Internal Revenue Code of 1986", as amended, and that has a primary organizational mission of working with low-income applicants to construct or rehabilitate housing that the organization then sells to the low-income applicants for their residential use.
      (2)  Subject to the limitations specified in subsection (3) of this section, for property tax years commencing on or after January 1, 2011, real property acquired by a nonprofit housing provider upon which the provider intends to construct or rehabilitate housing to be sold to low-income applicants is deemed to be being used for strictly charitable purposes, regardless of whether or not there is actual physical use of the property, and shall be exempt from property taxation in accordance with section 5 of article X of the state constitution. In determining whether a nonprofit housing provider satisfies the intent requirement of this subsection (2) with respect to particular property, the administrator may consider indicators of intent, including but not limited to:
      (a)  The establishment by the nonprofit housing provider of a committee or other structure for the purpose of planning the construction or rehabilitation of housing on the property;
      (b)  Steps taken by the nonprofit housing provider to obtain any required local government approvals for the construction or rehabilitation of housing on the property;
      (c)  Steps taken by the nonprofit housing provider to develop and implement a financing plan for the construction or rehabilitation of housing on the property;
      (d)  The hiring of architects, contractors, or other professionals by the nonprofit housing provider in preparation for the actual construction or rehabilitation of housing on the property; and
      (e)  The solicitation or acceptance by the nonprofit housing provider of applications from low-income applicants for housing to be constructed or rehabilitated on the property.
      (3)  The property tax exemption allowed to a nonprofit housing provider by subsection (2) of this section is subject to the following limitations:
      (a)  The exemption may be allowed for a maximum of five consecutive property tax years, beginning with the property tax year in which the nonprofit housing provider obtained title to the property; and
      (b)  If the nonprofit housing provider is allowed an exemption for any property tax year and subsequently sells, donates, or leases the property to any person other than a low-income applicant who assisted in the construction of housing for the applicant's residential use on the property, the provider shall be liable for all property taxes that the provider did not previously pay due to the exemption.

    HB 1279

    42-4-510.  Permits for excess size and weight and for manufactured homes - rules.
    (1) (b) (II)  An overweight permit issued pursuant to this section shall be available for overweight divisible loads if:
      (B)  The vehicle is operated in combination with a trailer or semitrailer, which is commonly referred to as a tractor-trailer, the trailer has a tandem or triple axle grouping two or three axles, and the maximum gross weight of the vehicle does not exceed ninety-seven thousand pounds; and
      (11) (a)  The department of transportation, the motor carrier services division of the department of revenue, or the Colorado state patrol may charge permit applicants permit fees as follows:
      (VII)  For overweight permits for vehicle combinations with a tandem or triple axle grouping trailer that has two or three axles for divisible vehicles or loads exceeding legal weight limits established pursuant to sub-subparagraph (B) of subparagraph (II) of paragraph (b) of subsection (1) of this section:

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    SB 062

    24-72-202.  Definitions. As used in this part 2, unless the context otherwise requires:
      (6) (b)  "Public records" does not include:
      (X)  The information security plan of a public agency developed pursuant to section 24-37.5-404 or of the department of higher education or an institution of higher education developed pursuant to section 24-37.5-404.5;

    SB 119

    39-8-107.  Hearings on appeal. (5) (a) (I)  On and after the effective date of this subsection (5), in addition to any other requirements under law, any petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals pursuant to section 39-8-108 (1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable:
      (A)  Actual annual rental income for two full years including the base year for the relevant property tax year;
      (B)  Tenant reimbursements for two full years including the base year for the relevant property tax year;
      (C)  Itemized expenses for two full years including the base year for the relevant property tax year; and
      (D)  Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year.
      (II)  The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the appeal has been filed with the board of assessment appeals.
      (b) (I)  The assessor, the county board of equalization, or the board of county commissioners of the county, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the following information:
      (A)  All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and
      (B)  The names of any commercially available and copyrighted publications used in calculating the value of the subject property.
      (II)  The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein.
      (c)  If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move the board of assessment appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the county attorney and shall be accompanied by a certification that the county assessor or the county board of equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the board of assessment appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the board of assessment appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer.
      (d)  In the notice of determination, the county board of equalization shall inform a taxpayer of the taxpayer's obligation to provide the information required by paragraph (a) of this subsection (5).
      (e)  The county board of equalization and the board of county commissioners receiving any information provided by a petitioner pursuant to subparagraph (I) of paragraph (a) of this subsection (5) that is exempt from disclosure under either section 24-72-204 (3) (a) (IV), C.R.S., or another provision of the "Colorado Open Records Act", part 2 of article 72 of title 24, C.R.S., shall keep such information confidential; except that such information may be disclosed to the administrator and the employees of his or her office, the board of assessment appeals, the county board of equalization, the board of county commissioners of the county in which the subject property is located, the office of the county assessor, or a person retained to appraise or provide value consultation in connection with the subject property where such information is pertinent to an appeal.
      (f)  Nothing in this subsection (5) shall be construed to apply to a public utility whose valuation for property tax purposes is determined by the administrator in accordance with the provisions of article 4 of this title.

    SB 230

    22-42-104.  Limit of bonded indebtedness. (1.2)  For bonded indebtedness issued after June 1, 2011, the valuation for assessment of taxable property for the purposes of this section shall be the valuation for assessment of taxable property in the district as it existed on the December 10 prior to the date of issuance of the bonded indebtedness. The county assessor to the board of county commissioners shall report the valuation for assessment of taxable property in the district to the district and the department of education on each December 10.

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