Colorado § 39-8-104 - Notice of meeting.

§ 39-8-104. Notice of meeting.

(1) Except as provided in subsection (2) of this section, prior to July 1 of each year, the county clerk and recorder shall give notice in at least one issue of a newspaper published in the assessor's county that beginning on July 1, the county board of equalization will sit in the county's regular public meeting location or other appropriate public meeting place to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.

(2) (a) Prior to a date established by the county board of equalization, but no later than September 1, the county clerk and recorder in a county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7 shall give notice in at least one issue of a newspaper published in the county that beginning such date the county board of equalization will sit in the county's regular public meeting location or other appropriate public meeting place to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.

(b) Prior to August 1, 2017, and prior to each August 1 thereafter, the county clerk and recorder shall give notice in at least one issue of a newspaper published in his or her county of any date or dates between August 1 and September 1 on which the county commissioners, sitting as the county board of equalization, shall hear contests of property tax exemption denials as required by section 39-3-206 (2).

(2.5) Repealed.

(3) If there is no newspaper, then such notice shall be conspicuously posted in the offices of the county clerk and recorder, the treasurer, and the assessor and in at least two other public places in the county seat.

Source: L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-2. L. 81: Entire section amended, p. 1834, § 10, effective June 12. L. 89: Entire section amended, p. 1458, § 14, effective June 7. L. 98: Entire section amended, p. 469, § 3, effective July 1. L. 2001: (2) amended, p. 469, § 2, effective April 25. L. 2009: (1) and (2)(a) amended, (SB 09-292), ch. 369, p. 1986, § 134, effective August 5. L. 2013: (1) amended and (2.5) added, (HB 13-1113), ch. 11, p. 31, § 4, effective March 8. L. 2016: (2)(b) amended, (HB 16-1175), ch. 332, p. 1349, § 5, effective January 1, 2017. L. 2020: (1) amended and (2.5) repealed, (SB 20-136), ch. 70, p. 292, § 35, effective September 14. L. 2025: (2)(a) amended, (HB 25-1324), ch. 445, p. 2559, § 3, effective June 4.

Cross references: For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.

ANNOTATION

Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.

Publication of meeting dates for taxpayer's benefit. The directions given the county board of equalization as to the required dates of meetings are for the benefit of the taxpayer, to give him notice, and opportunity to be heard, as it is mandatory upon a taxpayer to make his complaint before the board at the time provided by this section. Tarabino Real Estate Co. v. Sandoval, 115 Colo. 336, 173 P.2d 459 (1946).

When provisions of section to be construed as mandatory. The requirements of this section are to be construed as mandatory only in specific instances where it is clearly shown on behalf of an aggrieved taxpayer, that, on account of noncompliance with these statutory requirements by the county officials charged therewith, the taxpayer has been deprived of an opportunity for a hearing or of some other right important to him. Northcutt v. Burton, 127 Colo. 145, 254 P.2d 1013 (1953); Citizens' Comm. for Fair Prop. Taxation v. Warner, 127 Colo. 121, 254 P.2d 1005 (1953).

Absent grievance, taxpayer cannot complain of lack of notice. An owner, who has no grievance, cannot complain that a proper notice of the meeting of the board for the purpose of equalizing was not given. Citizens' Comm. for Fair Prop. Taxation v. Warner, 127 Colo. 121, 254 P.2d 1005 (1953).