HomeMy WebLinkAbout590125.tiff ADDRESS ALL COMMUNICATIONS TO COLORADO TAX COMMISSION 7!
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COMMISSIONERS ! PAUL F.4GERSKE
JOHN R. SEAMAN STATE OF COLORADO SECRETARY
CHAIRMAN
A. A. HALL COLORADO TAX COMMISSION 16/ ti;.e.t.a':1 — . �a ,P
HOWARD A. LATTING STATE OFFICE BUILDING F`
DENVER J '. .Eq
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We submit copy of an opinion from Duke W. Dunbar, Attorney
General, for your information.
COLORADO TAX COMMISSION
By
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7 / J. R. Seaman, Chairman
August 3, 1959
" Mr. John R. Seaman, Chairman
Colorado Tax Commission
State Office Building
Denver, Colorado
Dear Mr. Seaman:
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I have received your letter of July 27, 1959 incuiring as to
jurisdiction of County Boards of Equalization, on assessments which
have not been protested before the County Assessor.
In the spring of 1959 the Assessor increased the valuation of a
motor court and sent the taxpayer a notice of increase of valuation.
The taxpayer did not appear or protest such assessment before the
Assessor but went directly to the County Board of Equalization to
protest such assessment. The question is : Does the County Board
of Equalization have jurisdiction to hear the protest ?
In my opinion the County Board of Equalization has no juris-
diction to review the protest. The procedures to be followed are
detailed in 137-3-37 and 137-3-38 C.R.S., 1953 and it is specifically
provided therein that the protest shall first be heard by the Assessor
before an appeal may be taken before the Board.
Yours very truly,
DUKE W. DUNBAR, Attorney General. "
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591)7R6
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LETTER FROM DUKE W. DUNBAR IN REGARD TO
A TAXPAYER GOING DIRECTLY TO THE COUNTY
BOARD OF EQUALIZATION. THE MUTEST
SHOULD BE HEARD BY THE ASSESSOR BEFORE
AN APPEAL MAY BE TAKEN BEFORE THE BOARD.
8/3/59
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