AGO 84-10.
Case Date | June 25, 1984 |
Court | Colorado |
Colorado Attorney General Opinions
1984.
AGO 84-10.
June 25, 1984Department of Law
Attorney General OpinionFORMAL OPINION
of DUANE WOODARD
Attorney GeneralOpinion No. 84-10
AG Alpha No. EX BE
AGAMSMorgan Smith
Executive Director
Department of Local Affairs
1313 Sherman Street, #518
Denver, CO 80203 RE: Duties of the Advisory Committee
to the property tax administrator and clarification of the term "aggregate
valuation"Dear Mr. Smith:
This is in reply to your request for an attorney general's
opinion: First , the relationship between the State Board of Equalization and
the Advisory Committee if a conflict of policy arises; second, whether the term
"aggregate valuation" refers to the grand total of all taxable property in the
county or to each class or subclass of property within a county as set forth in
section 39-1-105.5(1)(b)(I), C.R.S. (1983 Supp.)?
QUESTIONS PRESENTED AND CONCLUSIONS
Your request for an attorney general's opinion presents two
questions:
Does the State Board of Equalization have authority over the
Advisory Committee if a conflict of policy arises when the Advisory Committee
is exercising its statutory duties?
My conclusion is that the duties of the Advisory Committee are to
review and approve or disapprove manuals, appraisal procedures, and
instructions prepared by the property tax administrator prior to publication.
It is the duty of the State Board of Equalization to provide guidance and
directives as to taxation policies consistent with the Colorado Constitution
and state statutes. The State Board of Equalization has supervisory power over
the property tax administrator and is empowered under section 39-9-103, C.R.S.
(1983) to set taxation policies to be implemented by the property tax
administrator. Actions of both the Advisory Committee and the property tax
administrator must be consistent with policies announced by the State Board of
Equalization. If any dispute should arise between the property tax
administrator and the Advisory Committee, the issue should be submitted to the
State Board of Equalization for resolution.
Does the term "aggregate valuation" refer to the grand total of
all taxable property within a county, or to the total of each class or subclass
of property within a county?
My conclusion is that the term "aggregate valuation" applies to
the total of all taxable property within a county.
ANALYSIS
The Advisory Committee was created pursuant to section 39-2-129,
C.R.S. (1982), in...
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