The Division of Property Taxation Assessors' Reference Library
Pursuant to § 39-2-109(1)(e), C.R.S., the Division of Property Taxation, under the authority of the Property Tax Administrator, "prepare[s] and publishes manuals, appraisal procedures, and instructions...concerning methods of appraising and valuing land, improvements, personal property, and mobile homes and to require their utilization by assessors in valuing and assessing taxable property. Said manuals, appraisal procedures, and instructions shall be based upon the three approaches to appraisal and the procedures set forth in section 39-1-103(5)(a)." These manuals and procedures are published as the Assessors' Reference Library (ARL).