C.R.S. § 39-2-131 — Function of the committee - notice of proposed changes - property tax materials - definition

(1) (a) It is said committee's function and it shall have and exercise the authority, prior to publication, to review: (I) Manuals or any part thereof, appraisal procedures, instructions, and guidelines prepared and published by the administrator pursuant to section 39-2-109 (1)(e) and based upon the approaches to appraisal set forth in section 39-1-103 (5)(a) and pursuant to section 39-2-109 (1)(k); and (II) Forms, notices, and records approved or prescribed pursuant to the authority of the property tax administrator set forth in section 39-2-109 (1)(d). (b) Upon completion of such review, said committee shall submit such manuals, appraisal procedures, instructions, guidelines, forms, notices, and records and its recommendations to the state board of equalization for approval or disapproval pursuant to section 39-9-103 (10). (2) Repealed. (3) (a) At least two weeks prior to the advisory committee to the property tax administrator reviewing a proposed change to the property tax materials in accordance with subsection (1)(a) of this section, the property tax administrator shall publish notice that includes: (I) The date, time, and place of the hearing; and (II) The proposed changes to the property tax materials. (b) As used in this subsection (3), property tax materials has the same meaning as set forth in section 39-2-109 (2)(a). Source: L. 76: Entire section added, p. 756, § 6, effective July 1. L. 83: Entire section amended, p. 1483, § 6, effective April 22. L. 86: Entire section amended, p. 426, § 64, effective March 26. L. 90: (1) amended, p. 1699, § 27, effective June 9. L. 91: (1) amended, p. 1953, § 2, effective January 1, 1992. L. 93: (2) repealed, p. 1792, § 87, effective June 6. L. 2022: (3) added, (HB 22-1416), ch. 158, p. 997, § 2, effective August 10. Exemptions ARTICLE 3 Exemptions Editor's note: This article was repealed and reenacted in 1964 and was subsequently repealed and reenacted in 1989, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this article prior to 1989, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume and the editor's note before the article 1 heading. Former C.R.S. section numbers prior to 1989 are shown in editor's notes following those sections that were relocated. Cross references: For applications for exemptions, see § 39-2-117. Law reviews: For article, Survey of Colorado Tax Liens, see 14 Colo. Law. 1765 (1985); for article, Property Tax Exemptions for Religious and Nonprofit Organizations, see 18 Colo. Law. 1939 (1989); for article, A Survey of the Law of Colorado Nonprofit Entities, see 27 Colo. Law. 5 (April 1998). PART 1 PROPERTY EXEMPT FROM TAXATION