Complaints. — Colorado Code § 39-2-111

Colorado Code § 39-2-111 — Complaints.. Reproduced from the official Colorado Revised Statutes, with a citation summary, verification link, and related provisions.

§ 39-2-111. Complaints.

The administrator shall examine all complaints filed with him wherein it is alleged that a class or subclass of taxable property in a county has not been appraised or valued as required by law or has been improperly or erroneously valued or that the property tax laws have in any manner been evaded or violated. Complaints shall be in writing and may be filed only by a taxing authority in a county or by any taxpayer. Complaints may be filed only with respect to property located in the county in which the taxing authority levies taxes or in which the taxpayer owns taxable property. If the administrator finds the complaint is justified, he may use his findings as the basis for petitioning the state board of equalization for an order of reappraisal pursuant to section 39-2-114.

Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-11. L. 76: Entire section amended, p. 757, § 9, effective January 1, 1977. L. 83: Entire section amended, p. 1490, § 3, effective April 21.

Source: official Colorado text · Last verified 2026-08-27

At a glance

  • Citation: Colorado Revised Statutes § 39-2-111
  • Jurisdiction: Colorado
  • Code: Colorado Revised Statutes
  • Subject: Complaints.
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Colorado Revised Statutes. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Colorado attorney.

Common questions

What is the source of Colorado Revised Statutes § 39-2-111?

The text above is transcribed from the Colorado Revised Statutes, the codified statutes of Colorado. The official publisher link appears under "Verify the text" on this page.

What subject does Colorado Revised Statutes § 39-2-111 address?

It addresses "Complaints.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Colorado Revised Statutes § 39-2-111 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Colorado source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Colorado law to your facts requires a licensed Colorado attorney who can review the specifics.