Colorado § 39-2-116 - Approval of tax abatement or refund.
Full text of Colorado Colorado Revised Statutes § 39-2-116 — Approval of tax abatement or refund., with citation guidance and answers to common questions.
§ 39-2-116. Approval of tax abatement or refund.
The administrator shall review each application submitted by the board of county commissioners or the board of equalization of any county for abatement or refund of taxes, and, if all of such application is found to be in proper form and recommended in conformity with the law, the application shall be approved; otherwise, it shall be disapproved, in which case the disapproval may be appealed to the board pursuant to section 39-2-125 (1)(b). If only a portion of such application is found to be in proper form and recommended in conformity with the law, the administrator shall approve such part and disapprove the remainder of the application, in which case the disapproved portion may be appealed to the board pursuant to section 39-2-125 (1)(b).
Source: L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-16. L. 77: p. 1734, § 12. L. 81: p. 1842, § 1.
Cross references: For abatement and refund of taxes, see § 39-1-113; for abatement or cancellation of taxes, see § 39-10-114.
ANNOTATION
Board of assessment appeals may conduct de novo review in reviewing taxpayer's appeal from property tax administrator. Bd. of Assessment Appeals v. Valley Country Club, 792 P.2d 299 (Colo. 1990).
By approving taxpayer's petition "conditionally" or otherwise and submitting it to the property tax administrator for further action, the board of county commissioners' procedural rights as a party ended under the statutory scheme governing abatement and refund proceedings. Huerfano County Bd. of County Comm'rs v. Atlantic Richfield Co., 976 P.2d 893 (Colo. App. 1999).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-2-116
What does Colorado Revised Statutes § 39-2-116 cover?
Section 39-2-116 ("Approval of tax abatement or refund.") 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 § 39-2-116?
A common citation format is "Colorado Revised Statutes § 39-2-116" (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 § 39-2-116 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.