HomeMy WebLinkAbout630194.tiffr$TATE• OF COLORADO
COLORADO TAX COMMISSION
State Office Building
DENVER
7.7. 19C' E
CIRCULAR NO. 7, SERIES OFF 1963
To all County Assessors
County Treasurers, and
County Commissioners
Gentlemen:
C.R.S. 1953, 137-3-37 and 137-3-38 provides in essence that, if in the
opinion of the taxpayer, his property has been twice assessed or if property
exempt from taxation has been assessed, or if personal property has been assessed
of which the taxpayer was not in possession on assessment date, or if any property
has been assessed too high, or if any property has been otherwise illegally assessed,
a taxpayer may protest to the Assessor between July 1 and the third Monday in July.
If the Assessor refuses to change or correct the assessment, a taxpayer may
appeal to the Board of County Commissioners sitting as a County Board of Equal-
ization. Such appeal must be made between the third Monday in July and July 28.
If the County Board of Commissioners denies the appeal in whole or in part,
a taxpayer may appeal from the decision of the Board to the District Court in which
the property is located. The appeal to the District Court must be taken on or before
the first Monday in January following the assessment. (The Colorado Supreme Court
has recently held that payment of taxes is not a condition precedent to the filing
of a court case).
The above procedure is known as the Statutory Administrative Remedy to be
followed by a taxpayer who feels that his property has been assessed too high.
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Circular No. 7 , Series of 1963 Congt-
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C.R.S. 1953, 137-12-15 (2) states:
"In all cases where any person who pays any tax, interest,
penalty, or other charge or any portion thereof, which
thereafter shall be found to be erroneous or illegal
whether same be due to erroneous assessment, to improper
or irregular levying of the tax, or to clerical or other
errors or irregularities, the County Roard of Commissioners
shall refund the same without abatement or discount to the
taxpayer."
In the case of WEIDENHAFT vs. COMMISSIONERS, 131, Colo. )32, in referring to
C.R.S. 1953, 137-12-15 (2), the Colorado Supreme Court said:
"In passing, attention should be called to the well
established rule that where one attempts to maintain
a proceeding for a tax refund pursuant to 137-12-15 (2),
he has the burden of showing that the tax was illegally
laid, is erroneous in its entirety and incapable of
adjustment. If the property is assessed too high or
illegally assessed because of error, capable of adjust-
ment, then the Administrative Remedy must be pursued."
The case of SIMMONS vs. COMMISSIONERS, 1L6, Colo. 392, held that in order
to come within the terms of 137-12-15 (2), a taxpayer must show that tax was more
than over assessed; that it was either illegal or invalid.
The very recent case of the CITY & COUNTY OF DENVER vs. ATHMAR PARK BUILDING
CORPORATION (20165), followed completely the rule as laid down in the preceding
two cases cited. Roth the Simmons and Athmar cases follow the rule that payment
under protest was not in itself sufficient to protect the statutory rights of the
taxpayer.
These cases established the rule that if the taxpayer complains of over
assessment or over valuation, he must pursue the Administrative Remedies as
defined in C.R.S. 1953, 137-3-37 and 137-3-38. The taxpayer can obtain relief
under C.R.S. 1953, 137-12-15 (2) only if the assessment is found to be illegal or
erroneous, or if there has been an improper or irregular levying of the tax.
Therefore, beginning July 1, 1963, the Colorado Tax Commission will approve
Circular No.
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Series of 1963 Cont.
petitions for abatement and refund only if the assessment is found to be illegal
or erroneous; and will not approve petitions merely for over assessment or over
valuation.
It is anticipated that some difficulty may arise in distinguishing between
an assessment that is excessive or too high and one that is illegal or erroneous.
Examples of illegal or erroneous assessments:
(1) Duplicate assessments.
(2) Assessing property entitled to tax exemption.
(3) Assessment of personal property that was not in the
County on assessment date. (Livestock excluded).
(4) Assessment of buildings or structures that were not
in existence on assessment date.
(5) Assessment to an individual of property not owned,
possessed, or controlled by him.
(6) (a). Assessor required by C.R.S. 137-3-37 to give
taxpayer notice prior to July 1 of any increase in
assessed value of land or improvements over that
of preceding year, and notice of any increase in
assessed value of personal property over that re-
turned by the taxpayer for the current year.
(7)
(b). C.R.S. 137-3-8 provides that the assessor shall
give the taxpayer prompt notice of final assessment
where taxpayer has failed to file a schedule or has
filed a false or misleading schedule.
Property that is demolished or destroyed during the
tax year (the law provides for proration of assess-
ment in such cases. The law also provides that the
taxpayer must notify the Assessor prior to the end
of the calendar year).
(8) Property assessed in a taxing jurisdiction where it
is not located on assessment date.
It will not be sufficient to state that the assessment is illegal or
erroneous. The facts which make the assessment illegal or erroneous must be stated.
If the facts which make the assessment illegal or erroneous are not clearly stated
Circular No, 7, Series of 1963 Contt.•
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under "Description of Property", The Tax Commission will not approve the petition.
Petitions involving tax amounts of more than $50.00 must be filed with the
Tax Commission in duplicate. If the tax amount involved is $50.00 or less, a
single petition will suffice.
To avoid inconvenience to taxpayers, blanket petitions may be submitted by
the Assessor and Treasurer (or by the Manager of Revenue in the case of the
City and County of Denver) to correct erroneous or illegal assessments in tax
amounts of $0.00 or less, Blanket petitions are to be filed in duplicate.
Adjustments when made are to be properly noted on the tax roll and carried forward
to be entered in the blanket petition, which shall be presented to the County
Commissioners for approval and subsequently to the Tax Commission at periods
consistent with conditions within the county (or at six months intervals).
COLORADO TAX COMMISSION
BY
Chairman
Co oner
Commissioner
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