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Code of Colorado Regulations eDocket
Details of Tracking Number
2020-00551
CCR details
| Tracking Number |
2020-00551 |
| Type of Filing |
Emergency |
| Department |
1506 Board of Equalization |
| Agency |
1506 State Board of Equalization |
| CCR Number |
8 CCR 1506-2 |
| CCR Title |
RULES REGARDING SUPERVISION OF THE ADMINISTRATION OF PROPERTY TAX LAWS |
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Proposed rule
| Rule |
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| Additional Information |
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| Statutory Authority |
Article X, Section 15 creates the State Board of Equalization and directs that the State Board of Equalization shall perform other duties as may be prescribed by law.
Under the authority of Executive Order D 2020 150, extending Executive Orders D 2020 022, D 2020 055, D 2020 089, and D 2020 121, and sections 39-9-103(8) and 39-9-106, C.R.S., the State Board of Equalization adopts this emergency rule. |
| Purpose/Objective of Rule |
The State Board of Equalization adopts this emergency rule to carry out Executive Order D 2020 150 and the State Board of Equalization’s duties pursuant to section 39-9-106, C.R.S., to supervise the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes.
The State Board of Equalization finds, pursuant to section 24-4-103(6)(a), C.R.S., that immediate adoption of these rules is imperatively necessary to comply with Executive Order D 2020 150. Further, the State Board of Equalization finds that immediate adoption of these rules is imperatively necessary for the preservation of public health, safety, or welfare. The April 15, 2020 taxpayer statement and schedule filing deadlines were extended to June 15 to further facilitate taxpayers’ ability to comply with Executive Orders D 2020 017 and D 2020 024, Ordering Coloradans to Stay at Home Due to the Presence of COVID-19 in the State, and Third Updated Public Health Order 20-24, Implementing Stay at Home Requirements. This emergency rule extends the previously suspended valuation, appeal, and reporting deadlines, including deadlines running from June 30 through November 21, that are necessary to accommodate the prior extensions of taxpayer filing deadlines. Without such extensions, counties and taxpayers would be unable to complete the valuation process for calendar year 2020. As such, compliance with the requirements of section 24-4-103, C.R.S., would be contrary to the public interest. |
| Submitted in response to issues raised by COLS/OLLS? |
No
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| Is this rule adopted in response to recent legislation? |
No
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| Contact Name |
JoAnn Groff |
| Contact Title |
Property Tax Administrator |
| Contact Telephone |
303-864-7776 |
| Contact email |
joann.groff@state.co.us |
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Adopted rule
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