- The ARLs are reviewed and approved by the Statutory Advisory Committee to the Property Tax Administrator (SAC).
- All changes approved by SAC must then be reviewed and approved by the Colorado State Board of Equalization (SBOE) before they are officially published in the ARL manuals.
- The Office of Legislative Legal Services also conducts a legal review of all changes to the ARLs pursuant to §§ 39-2-109(1)(e) and 24-4-103(8)(d), C.R.S.
There are three published volumes in the ARL.
- ARL Volume 2 contains assessment procedures, processing policies, and legal references for the administration of the assessor's office.
- ARL Volume 3 addresses real property assessment.
- The purpose of ARL Volume 5 is to provide a reference source for assessment and administrative policies and procedures for personal property according to the Colorado Constitution and statutes.
The ARL Volume 5, Personal Property Manual, is the approved manual to be used in the valuation of personal property. The manual contains all recommendations and procedures published by the Division of Property Taxation, as approved by the SBOE, concerning the valuation of personal property. In Huddleston v. Grand County, 913 P. 2d 15 (Colo. 1996), the Colorado Supreme Court recognized and affirmed the Property Tax Administrator’s broad authority to prepare manuals and procedures, as well as to require that the Colorado county assessors utilize these manuals and procedures to carry out their responsibilities pursuant to Colorado Constitution, Article X, § 3.