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ARL, Volume 2 is the volume within that series that focuses on the administration of property taxes. It contains assessment procedures, processing policies, and legal references for administration of the assessor’s office.
Chapter 1 Assessor’s Duties and Relationships
- Assessor's Duties
- Oath of Office
- Appointment of Deputy
- Legal Representation
- County Fiscal Policies
- Budget and Warrant Expenditure Approval
- Forty-Hour Week
- Assessor Compensation Plan
- Other Property Tax Administrative Agencies
- Addendum 1-A List of Assessors
- Addendum 1-B Certification of Real Estate Appraisers
- Addendum 1-C Records Retention
- Addendum 1-D Public Officials
Chapter 2 Assessment Operations
- Introduction
- Nondate-Specific Statutory Duties
- January - Statutory Deadlines and Duties
- January - Nondate-Specific Statutory Duties
- February - Nondate-Specific Statutory Duties
- March - Statutory Deadlines and Duties
- March - Nondate-Specific Statutory Duties
- April - Statutory Deadlines and Duties
- April - Nondate-Specific Statutory Duties
- May - Statutory Deadlines and Duties
- June - Statutory Deadlines and Duties
- June - Nondate-Specific Statutory Duties
- July - Statutory Deadline and Duties
- July - Nondate-Specific Statutory Duties
- August - Statutory Deadlines and Duties
- August - Nondate-Specific Statutory Duties
- September - Statutory Deadlines and Duties
- September - Nondate-Specific Statutory Duties
- October - Statutory Deadlines and Duties
- October - Nondate-Specific Statutory Duties
- November - Statutory Deadlines and Duties
- November - Nondate-Specific Statutory Duties
- December - Statutory Deadlines and Duties
- December - Nondate-Specific Statutory Duties
- Addendum 2-A Assessment Calendar
Chapter 3 Specific Assessment Procedures
- Introduction
- Taxable Property
- Colorado Valuation Procedures
- Specific Administrative Processes
- Addendum 3-A History of Data Gathering Periods and Assessment Rates
- Addendum 3-B Elements of a Deed
- Assessment Rate, Mill Levies, and Tax Bill
- Fractional Interests, Decimals, and Percentages
- Interest in Joint Tenancy
- Computing Areas
- Basic Assessment Statistics
- Prorating Values
Chapter 5 Taxpayer Administrative Remedies
- Notice
- Taxpayer's Responsibilities
- Due Process
- County Board of Equalization
- BAA, District Court, Binding Arbitration
- Correction of Errors
- Abatement/Refund Process
Chapter 6 Property Classification Guidelines and Assessment Percentages
- Classification
- Real Property Classification
- Personal Property Classification
- General Definitions
- Special Classification Topics
- Colorado Assessment Percentages
- Addendum 6-A, Property Classes and Subclasses
Chapter 7 Abstract, Certification, and Tax Warrant
- Abstract of Assessment
- Certification of Values to Taxing Entities
- Recertification of Values
- Levy Adjustments
- Taxing Entities Calculate the Limitations
- Certification of Levies
- Tax Warrant
- Addendum 7-A Attorney General's Opinion
Chapter 8 Assessment Planning Guidelines
- General Objectives
- Specific County Objectives
- Essential Planning Guidelines
- Assessment Practices
- Staffing
- Internal Controls
- Budget Requirements
- Selected References
- Addendum 8-A, Workforce Analysis
- Introduction
- Notice of Valuation - Real Property
- Notice of Valuation Postcard - Real Property
- Notice of Valuation - Personal Property
- Notice of Valuation - Oil and Gas Leaseholds and Lands
- Notice of Valuation - Producing Mines
- Protest Form - Real Property
- Protest Form - Personal Property
- Protest Form - Oil and Gas Leaseholds and Lands
- Protest Form - Producing Mines
- Notice of Determination
- Notice of Determination - Oil and Gas Leaseholds and Land
- Notice of Determination - Producing Mines
- Special Notices of Valuation
- Special Notice of Valuation - Real Property
- Special Notice of Valuation - Personal Property
- Special Notice of Valuation - Oil and Gas Leaseholds and Lands
- Special Notice of Valuation - Producing Mines
- Special Notice of Valuation - Possessory Interest
- Special Protest Form - Real Property
- Special Protest Form - Personal Property
- Special Protest Form - Oil and Gas Leaseholds and Land
- Special Protest Form - Producing Mines
- Special Notice of Determination
- Special Notice of Determination - Oil and Gas Leaseholds and Lands
- Special Notice of Determination - Producing Mines
- Petitions for Abatement or Refund of Taxes
- Manufactured Home Forms
- Movable Equipment Certification
- Senior Citizen Property Tax Exemption Applications
- Disabled Veteran Property Tax Exemption Application
- Real Property Transfer Declaration
- Standards for the Appraisal Property Record
- Addendum 9-A, Statutory and Adjusted Dates for Standard and Alternate Protest and Appeal Procedures
- Addendum 9-B, Form Numbering System
- Addendum 9-C, Spanish Language Requirements
- Addendum 9-D, Notice of Senior Citizen and Disabled Veteran Property Tax Exemptions
- Addendum 9-E, Memo to CBOE Requesting Change in Value or Classification
- Addendum 9-F, Sample Notice from CBOE to Property Owner Regarding Change in Value or Classification
- General
- Exemptions Determined by the County Assessor
- Exemptions Determined by the Administrator
- Addendum 10-A, Statutory Exemptions
Chapter 11 State Assessed Property
- Property Subject to State Assessment
- Duties of the Division of Property Taxation
- Assessor's Role in State Assessment Process
- Tax Increment Financing (TIF)
- Residential Assessment Rate Adjustment
- Tax Relief
- Prepayment by Energy and Mineral Operations
Chapter 13 Land Identification and Real Property Descriptions
- Introduction
- Land Description Methods
- Condensing Legal Descriptions
- Land Identification and Real Property Descriptions Summary
- Addendum 13-A, Public Land Survey System in Colorado
- Addendum 13-B, Typical Measurement Units and Conversions
- Addendum 13-C, List of Abbreviations