County boards of equalization - authority. — Colorado Code § 39-6-117

Colorado Code § 39-6-117 — County boards of equalization - authority.. Reproduced from the official Colorado Revised Statutes, with a citation summary, verification link, and related provisions.

§ 39-6-117. County boards of equalization - authority.

Nothing in this article shall be construed to affect the authority of county boards of equalization to raise, lower, or adjust any valuation for assessment appearing in the assessment roll as provided in section 39-8-102 (1).

Source: L. 94: Entire section added, p. 1207, § 5, effective May 19.

ARTICLE 7

Valuation of Oil and Gas Leaseholds and Lands

39-7-101. Statement of owner or operator.

39-7-102. Valuation for assessment.

39-7-102.5. Calendar for notice of valuation and appeals.

39-7-102.7. Notice of valuation - public record.

39-7-103. Surface and subsurface equipment valued separately.

39-7-104. Failure to file statement.

39-7-105. Assessor to examine books, records.

39-7-106. False statement - penalty.

39-7-107. Oil and gas lands in more than one county.

39-7-108. Collection.

39-7-109. Valuation of severed nonproducing oil or gas mineral interests.

39-7-110. Oil and gas operator - definition.

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

At a glance

  • Citation: Colorado Revised Statutes § 39-6-117
  • Jurisdiction: Colorado
  • Code: Colorado Revised Statutes
  • Subject: County boards of equalization - authority.
  • Text: transcribed from the official source (verify below)

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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.

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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.

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It addresses "County boards of equalization - authority.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

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