Colorado § 39-8-105 - Reports of assessor.

§ 39-8-105. Reports of assessor.

(1) At a meeting of the county board of equalization on or before each September 15 in a county that uses an alternate protest and appeal procedure pursuant to section 39-5-122.7, or on or before each July 15 in all other counties, the assessor shall report the valuation for assessment of all taxable real property in the county. The assessor shall submit a list of all persons who have appeared before the assessor to present objections or protests concerning real property and the action taken in each case.

(2) At the meeting of the board described in subsection (1) of this section, the assessor shall also report the valuation of all taxable personal property in the county and shall note any valuations for assessment of portable or movable equipment which have been apportioned pursuant to section 39-5-113. The assessor shall submit a list of all persons in the county who have failed to return any schedules and shall report the action taken in each case. The assessor shall also submit a list of persons who have appeared before him or her to present objections or protests and the action taken in each case.

Source: L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-3. L. 67: p. 951, § 21. L. 76: Entire section amended, p. 763, § 25, effective January 1, 1977. L. 81: Entire section R&RE, p. 1834, § 11, effective June 12. L. 88: (2) amended, p. 1301, § 8, effective April 29. L. 90: (1) amended, p. 1694, § 11, effective January 1, 1991. L. 98: (1) amended, p. 469, § 4, effective July 1. L. 2009: (2) amended, (SB 09-292), ch. 369, p. 1987, § 135, effective August 5. L. 2014: Entire section amended, (HB 14-1020), ch. 5, p. 86, § 1, effective February 19. L. 2025: (1) amended, (HB 25-1324), ch. 445, p. 2560, § 4, effective June 4.

ANNOTATION

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

County assessor is under duty to assess all taxable property for taxation, regardless of whether a reappraisal thereof has been completed; although he is not required to await completion of reappraisal before making up his tax roll, he is under obligation nevertheless, in the interest of uniformity, to determine his valuations in conformity with reappraisal standards insofar as this might reasonably be accomplished under the circumstances. Citizens' Comm. for Fair Prop. Taxation v. Warner, 127 Colo. 121, 254 P.2d 1005 (1953).

After report is made, assessor's quasi-judicial functions end. When the county assessor has completed his assessment and submits his assessment roll to the county board of equalization, his quasi-judicial functions and his duties, thereafter to be performed, are purely ministerial. People ex rel. State Bd. of Equaliz. v. Pitcher, 61 Colo. 149, 156 P. 812 (1916).