Colorado § 39-9-101 - State board of equalization.
Full text of Colorado Colorado Revised Statutes § 39-9-101 — State board of equalization., with citation guidance and answers to common questions.
§ 39-9-101. State board of equalization.
(1) The state board of equalization shall consist of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of the appointed members shall be a qualified appraiser or a former assessor or a person who has knowledge and experience in property taxation. Said board shall elect a chairman and a vice-chairman; the vice-chairman shall act as chairman in the absence of the chairman.
(2) Except as otherwise provided in section 2-2-326, each member is entitled to receive a per diem allowance of fifty dollars for each day spent attending meetings or hearings of the state board of equalization or otherwise spent discharging the member's duties as a member of the board; except that a member shall not receive the per diem allowance provided for in this subsection (2) for any day for which the member receives a per diem allowance from the state under any other statute and except that a member shall not receive the per diem allowance provided for in this subsection (2) if the member receives a salary from the state for a full-time position with the state. Except as otherwise provided in section 2-2-326, each member of the board is entitled to receive reimbursement for actual and necessary expenses incurred in performing the member's duties as a member of the board. The members appointed by the governor serve at the pleasure of the governor but shall not serve for more than four consecutive years unless reappointed by the governor and reconfirmed by the senate at the conclusion of the four years. Vacancies in either of the appointed positions on the board shall be filled by appointment by the governor with the consent of the senate for the unexpired term.
Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-1. L. 83: Entire section amended, p. 1504, § 1, effective June 2. L. 2014: (2) amended, (SB 14-153), ch. 390, p. 1965, § 29, effective June 6. L. 2022: (2) amended, (SB 22-013), ch. 2, p. 87, § 116, effective February 25. L. 2023: (2) amended, (HB 23-1301), ch. 303, p. 1843, § 85, effective August 7.
Cross references: For constitutional grant of powers to the state board of equalization, see § 15 of article X of the state constitution.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-9-101
What does Colorado Revised Statutes § 39-9-101 cover?
Section 39-9-101 ("State board of equalization.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-9-101?
A common citation format is "Colorado Revised Statutes § 39-9-101" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-9-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
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