Colorado § 39-9-102 - Meetings of state board of equalization.

§ 39-9-102. Meetings of state board of equalization.

(1) The state board of equalization shall meet at a place designated by the chairman, at such times as the chairman may deem necessary.

(2) All sessions of said board shall be conducted in public, and a full and correct record of its proceedings shall be kept, which record shall be a public document and available for public inspection. Opportunity shall be afforded any person to appear before said board to present facts and information for its consideration.

(3) Two weeks before each meeting of the state board of equalization, a news release stating the time and location of the meeting shall be sent throughout the state to radio stations, television stations, and newspapers of general circulation. Not later than two weeks before each meeting, the board shall also mail notice to each assessor and board of county commissioners of a county with regard to the nature of any action it may take pertaining to current year valuations for assessment.

Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-9-2. L. 76: (3) added, p. 763, § 28, effective January 1, 1977. L. 83: (1) amended, p. 2092, § 2, effective September 23. L. 84: (3) amended, p. 1001, § 2, effective March 5. L. 86: (1) amended, p. 1102, § 4, effective March 26.

ANNOTATION

Law reviews. For article, "A Calendar of Tax Procedure in Colorado", see 6 Dicta 17 (July 1929).

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

Statutory provisions mandatory. Boards of equalization are solely creatures of statute, and, when it is provided that they must meet at a certain time and place and complete the equalization by a certain day, it means exactly what it says; and they lack jurisdiction in acting in violation thereof. Holly Sugar Corp. v. Bd. of Comm'rs, 10 F.2d 506 (8th Cir. 1926).

Public nature of hearings does not mean public may participate in all deliberations. The requirement that the proceedings be held in public is much like that which compels a judge to conduct business in open court. He is not compelled to allow the public to participate in his deliberations. People ex rel. State Bd. of Equaliz. v. Hively, 139 Colo. 49, 336 P.2d 721 (1959).

Board may consider any type of evidence. In the absence of a statutory mandate, boards of equalization are not required to examine witnesses, or base their action upon any particular kind of evidence, but may proceed in their own way, and upon any information satisfactory to them. Holly Sugar Corp. v. Bd. of Comm'rs, 10 F.2d 506 (D. Colo. 1926).