Colorado § 39-9-104 - Correction of errors.
Full text of Colorado Colorado Revised Statutes § 39-9-104 — Correction of errors., with citation guidance and answers to common questions.
§ 39-9-104. Correction of errors.
The state board of equalization shall correct any obvious error appearing in any county abstract of assessment, whether made by the assessor or by the administrator. The state board of equalization shall not change any matter pertaining to the actual value of any class or subclass except as provided in section 39-9-103 (7); except that, in the taxable year following the year of reappraisal ordered by the state board of equalization, such board may change any matter pertaining to the actual value, and such change shall be made by the assessor in the abstract of assessment of such current taxable year.
Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-4. L. 70: p. 387, § 26. L. 77: Entire section amended, p. 1756, § 3, effective July 23. L. 83: Entire section amended, p. 2093, § 4, effective September 23.
Frequently Asked Questions About Colorado § 39-9-104
What does Colorado Revised Statutes § 39-9-104 cover?
Section 39-9-104 ("Correction of errors.") 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 § 39-9-104?
A common citation format is "Colorado Revised Statutes § 39-9-104" (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 § 39-9-104 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.