Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-8-109
Effects of board of assessment appeals or district court decision
# (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. 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. The appellant and the county shall each be responsible for their respective costs in said 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 payment 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. Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-7. L. 70: p. 386, § 24. L. 89: Entire section amended, p. 1466, § 32, effective June 7. L. 90: Entire section amended, p. 1719, § 7, effective June 7; entire section amended, p. 1087, § 55, effective July 1. L. 92: Entire section amended, p. 2224, § 7, effective April 9; entire section amended, p. 2185, § 67, effective June 2. L. 93: Entire section amended, p. 306, § 6, effective April 7. L. 2002: Entire section amended, p. 843, § 5, effective August 7. L. 2005: Entire section amended, p. 153, § 1, effective April 5. L. 2008: Entire section amended, p. 1247, § 6, effective August 5. L. 2010: (1) amended, (SB 10-138), ch. 155, p. 533, § 1, effective August 11. ARTICLE 9 State Board of Equalization 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.
Amendment history
L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-7. L. 70: p. 386, § 24. L. 89: Entire section amended, p. 1466, § 32, effective June 7. L. 90: Entire section amended, p. 1719, § 7, effective June 7; entire section amended, p. 1087, § 55, effective July 1. L. 92: Entire section amended, p. 2224, § 7, effective April 9; entire section amended, p. 2185, § 67, effective June 2. L. 93: Entire section amended, p. 306, § 6, effective April 7. L. 2002: Entire section amended, p. 843, § 5, effective Augus
Source: view the official text
In this article (10 sections)
- 39-8-101 · County board of equalization - quorum
- 39-8-102 · Duties of county board of equalization
- 39-8-103 · Notice of change in valuation
- 39-8-104 · Notice of meeting
- 39-8-105 · Reports of assessor
- 39-8-106 · Petitions for appeal
- 39-8-107 · Hearings on appeal
- 39-8-108 · Decision - review - opportunity to submit case to arbitration
- 39-8-108.5 · Arbitration of property valuations - arbitrators -…
- 39-8-109 · Effects of board of assessment appeals or district court…