Code of Colorado Regulations 1506 - Board of Equalization
The Colorado Code of Regulations (CCR) 1506 pertains to the State Board of Equalization, which oversees the equalization of property assessments across Colorado. This ensures that property valuations for tax purposes are consistent and equitable statewide.(casetext.com, law.cornell.edu)
📘 Overview of 8 CCR 1506
The primary rule under this series is 8 CCR 1506-1, titled "General Rules of Procedure and Abstract of Assessment Hearings." This rule outlines the procedural framework for hearings conducted by the State Board of Equalization, ensuring they are fair, just, and efficient.(casetext.com, regulations.justia.com)
Key Provisions:
Legal Authority: Established under Article X, Section 15 of the Colorado Constitution, which grants the Board the power to review and adjust property valuations to ensure equalization.(law.cornell.edu)
Scope of Duties: The Board's responsibilities include:
Reviewing recommendations for reappraisal orders.
Assessing decisions by the Board of Assessment Appeals.
Conducting hearings on complaints regarding assessor dereliction of duty.
Reviewing annual abstracts of assessment.
Evaluating exemption matters under the authority of the Property Tax Administrator.(casetext.com, law.cornell.edu, regulations.justia.com)
Procedural Rules: The rule encompasses various aspects such as:
Definitions relevant to the proceedings.
Conduct of hearings.
Service of documents.
Rules of evidence.
Continuances and recesses.
Representation before the Board.
Record of proceedings.
Admission of third parties.
Subpoenas.(casetext.com, law.cornell.edu, casetext.com, regulations.justia.com)
Please note that certain rules within this series have been repealed, specifically Rules 4 and 8, effective March 2, 2017.(law.cornell.edu)
📄 Accessing the Full Text
For a comprehensive understanding, you can access the full text of 8 CCR 1506-1 through the following resources:(law.cornell.edu)
Cornell Legal Information Institute
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