HomeMy WebLinkAbout750650 OFFICE OF COUNTY ATTORNEY
SAMUEL S.TELEP
elm COUNTY ATTORNEY
PHONE (303)352-2369
220 FIRST NATIONAL BANK BUILDING
GREELEY,COLORADO 80631
O
COLORADO
December 18, 1975
Mr. Glenn K. Billings, Chairman
Board of County Commissioners
1516 Hospital Road
Greeley, Colorado 80631
Dear Mr. Billings:
I have your inquiry asking my opinion on the following question:
"Is there anything in the statutes where the Governor has any authority
to order the assessors to appraise land to a 20% sales ratio?"
The answer is, NO.
My opinion is formulated from a review of the State Constitution,
as well as the Colorado Revised Statutes. Particularly, C.R.S. 39-9-106,
1973, which states, among other things, that:
"The state board of equalization shall have supervision of the
administration of all laws concerning the valuation and assessment
of taxable property and the levying of property taxes." (emphasis
mine)
I can find no authority giving the State Board of Equalization the
powers to make or order original assessments.
The function of making original assessments is specifically reserved
to the assessor. However, the State Board of Equalization can probably
enforce results of assessment through its exercise of equalization powers.
Accordingly, it is the opinion of this office that, pursuant to the
Colorado State Constitution, Article 10X, Section 15 and C.R.S. 39-9-106,
1973, the State Board of Equalization has no authority to order the asses-
sors to appraise land to a 20% sales ratio.
I trust that I have satisfactorily answered your inquiry.
Respe tfully sbmitted,
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Samuel S. Telep 750650
County Attorney
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„ WELD COUNTY COMMISSIONERS
• GLENN K. BILLINGS
... .` ROY MOSER
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