C.R.S. § 39-9-109 — Power of state board - waiver of deadline

(1) to (4) Repealed. (5) Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a) for any annual report required to be filed pursuant to section 39-2-117 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. When authorizing a waiver, the state board may determine a deadline for filing the report, after which the waiver is invalid. The deadline for filing the report must not be sooner than thirty days after the date that the state board authorizes the waiver. (6) Notwithstanding the provisions of section 39-2-117 (1)(a), acting by majority vote, the state board of equalization may authorize the property tax administrator to make an exemption effective for not more than the time allowed pursuant to section 39-10-101 (2)(b)(II) when the property has been added back to the tax roll as omitted property and would otherwise have met all criteria for exemption during that time. Source: L. 89: Entire section added, p. 1491, § 5, effective June 7. L. 95: (5) added, p. 602, § 1, effective May 22. L. 2003: (1) to (4) repealed, p. 867, § 2, effective April 7. L. 2008: (5) amended, p. 458, § 2, effective August 5. L. 2013: (5) amended and (6) added, (HB 13-1246), ch. 203, p. 846, § 2, effective August 7. Collection and Redemption ARTICLE 10 Collection Editor's note: This article was repealed and reenacted in 1964.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, Survey of Colorado Tax Liens, see 14 Colo. Law. 1765 (1985).