Colorado § 30-10-802 - Assessment district - deputy in each - oath or affirmation - bond.

§ 30-10-802. Assessment district - deputy in each - oath or affirmation - bond.

(1) When the board of county commissioners of any county is of the opinion that the assessor is unable to perform the duties of office within the time prescribed by law, the board shall divide the county into assessment districts and shall require the assessor to appoint a deputy in each district, who shall: Be a qualified elector of the district; take an oath or affirmation in accordance with section 24-12-101; and, except as provided in subsection (2) of this section, give bond to the principal.

(2) In lieu of the bond required by subsection (1) of this section, a county may purchase crime insurance coverage on behalf of a deputy assessor to protect the people of the county from any malfeasance on the part of the deputy assessor while in office.

Source: G.L. § 549. L. 1879: p. 40, § 1. G.S. § 648. R.S. 08: § 1343. C.L. § 8818. CSA: C. 45, § 165. CRS 53: § 35-8-2. C.R.S. 1963: § 35-8-2. L. 2010: Entire section amended, (HB 10-1062), ch. 161, p. 564, § 29, effective August 11. L. 2018: (1) amended, (HB 18-1138), ch. 88, p. 698, § 27, effective August 8.

Cross references: For the legislative declaration in HB 18-1138, see section 1 of chapter 88, Session Laws of Colorado 2018.

ANNOTATION

There is a well-recognized distinction between a deputy and an assistant; the former must be a qualified elector, take the oath of office and give bond to the assessor, whereas the latter need not be a qualified elector and is not required to take the oath of office or to give bond, because a deputy assessor performs duties requiring the exercise of discretion; not so an assistant. Bd. of County Comm'rs v. Davis, 94 Colo. 330, 30 P.2d 266 (1934).

No power is conferred on the assessor to create assessment districts, nor can he appoint deputy assessors until such districts are created, and some discretion is lodged in the board of county commissioners as to when the necessity arises for such division of the county. Roberts v. People, 9 Colo. 458, 13 P. 630 (1886).

Reimbursement for clerk. Since it was not through any neglect or default of the assessor that a county was not divided into districts which would have authorized him to appoint deputies instead of clerks, it would be inequitable to require the assessor to bear the expenses thus necessarily incurred; having paid the clerks, the assessor's right to reimbursement, although not covered by the express terms of this section, may be fairly implied therefrom, also the power of the commissioners to allow the claim. Roberts v. People, 9 Colo. 458, 13 P. 630 (1886).

Commissioners' contract for assessment ultra vires. Where board of county commissioners, under its authority to manage the business of the county, entered into a contract with plaintiffs to fix valuations of land, which assessor admittedly was unable to determine, such contract is ultra vires and void, because the right to employ capable assistants comes within the purview of the duties primarily conferred on the assessor and cannot be claimed as an implied power of the board of county commissioners, because the board, as such, has no authority to impose itself upon the express powers of another county officer. Pritchard v. Bd. of County Comm'rs, 119 Colo. 318, 204 P.2d 156 (1949).