C.R.S. § 39-6-117 — County boards of equalization - authority

Nothing in this article shall be construed to affect the authority of county boards of equalization to raise, lower, or adjust any valuation for assessment appearing in the assessment roll as provided in section 39-8-102 (1). Source: L. 94: Entire section added, p. 1207, § 5, effective May 19. ARTICLE 7 Valuation of Oil and Gas Leaseholds and Lands Editor's note: This article was repealed and reenacted in 1964. For historical information concerning the repeal and reenactment, see the editor's note before the article 1 heading. Law reviews: For article, Implied Covenants in Oil and Gas Leases, see 14 Colo. Law. 1216 (1985); for article, Delinquent Oil and Gas Ad Valorem Taxes: Protecting Property Interests, see 16 Colo. Law. 798 (1987).