AGO 84-10.

Case Date:June 25, 1984
Court:Colorado
 
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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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