Colorado § 39-9-108 - Judicial review - interest during review.
Full text of Colorado Colorado Revised Statutes § 39-9-108 — Judicial review - interest during review., with citation guidance and answers to common questions.
§ 39-9-108. Judicial review - interest during review.
Decisions of the state board of equalization shall be subject to judicial review, as provided in section 24-4-106, C.R.S. Such review shall include the issues of compliance with applicable law and constitutional provisions governing valuation for assessment for property tax purposes and the validity of any valuation for assessment study conducted pursuant to the provisions of section 39-1-104 (16). Parties adversely affected or aggrieved shall include any taxpayer or assessor or the governing body of any taxing jurisdiction. In any case in which excess state equalization payments are made to school districts within the county during the time such review is pending, interest shall be paid to the state on the amount of such excess. Such interest shall be paid for the period of time from the date of the decision of the state board of equalization to the date of the final determination of all judicial review. Such interest shall be computed at the rate determined by the state bank commissioner pursuant to section 39-21-110.5.
Source: L. 83: Entire section added, p. 2093, § 6, effective September 23. L. 88: Entire section amended, p. 1282, § 7, effective May 23. L. 2001: Entire section amended, p. 1288, § 85, effective June 5.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-9-108
What does Colorado Revised Statutes § 39-9-108 cover?
Section 39-9-108 ("Judicial review - interest during review.") 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 § 39-9-108?
A common citation format is "Colorado Revised Statutes § 39-9-108" (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 § 39-9-108 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
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.