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2007 Legislative Changes

    

1. 22-32-110 (ff) (I) - To negotiate for an incentive payment or credit with any taxpayer who establishes a new business facility, as defined in section 39-22-508.2 (3), C.R.S., but excluding the requirements of paragraph (b) of said subsection (3) SECTION 39-30-105 (7) (e), C.R.S., in such THE school district; however, no negotiations may be entered into with any taxpayer establishing a new business facility unless such THE school district has been notified, pursuant to sections 30-11-123 (5) and 31-15-903 (4), C.R.S., by any county and by any municipality in which the new business facility would be located of agreements negotiated by such THE local governments with such THE taxpayer. In no instance shall any such negotiation result in an annual incentive payment or credit that exceeds fifty percent of the amount of the taxes levied by the school district upon the taxable personal property located at or within such THE new business facility and used in connection with the operation of such THE new business facility for the current property tax year. An agreement negotiated pursuant to this paragraph (ff) prior to July 1, 1994, shall be valid. Any school district that negotiates any agreement pursuant to the provisions of this paragraph (ff) shall inform any county and any municipality in which a new business facility would be located of such THE negotiations. The terms of any agreement made pursuant to the provisions of this paragraph (ff) shall not exceed four years; except that the term of any agreement made or amended on or after June 3, 2002, may extend to as many as ten years, including the term of any original agreement being renewed, if the county, and if applicable the municipality, in which a new business facility is established have negotiated agreements with the same taxpayer for the same period pursuant to sections 30-11-123 (1) (b) and 31-15-903 (1) (b), C.R.S.

2. 22-32-110 (gg) (I) - To negotiate for an incentive payment or credit with any taxpayer who expands a facility, as defined in section 39-22-508.2 (2) (a) SECTION 39-30-105 (7) (c), C.R.S., the expansion of which constitutes a new business facility, as defined in section 39-22-508.2 (3), C.R.S., but excluding the requirements of paragraph (b) of said subsection (3) section 39-30-105 (7) (e), C.R.S., and which that is located in such THE school district; however, no negotiations may be entered into with any taxpayer expanding a facility unless such THE school district has been notified, pursuant to sections 30-11-123 (5) and 31-15-903 (4), C.R.S., by any county and by any municipality in which such THE expanded business facility is located of agreements negotiated by such THE local governments with such THE taxpayer. In no instance shall any such negotiation result in such an annual incentive payment or credit that is greater than fifty percent of the amount of the taxes levied by the school district upon the taxable personal property directly attributable to such THE expansion, located at or within such THE expanded facility, and used in connection with the operation of such THE expanded facility for the current property tax year. An agreement negotiated pursuant to this paragraph (gg) prior to July 1, 1994, shall be valid. Any school district which negotiates any agreement pursuant to the provisions of this paragraph (gg) shall inform any county and any municipality in which an expanded business facility is located of such THE negotiations. The terms of any agreement made pursuant to the provisions of this paragraph (gg) shall not exceed four years; except that the term of any agreement made or amended on or after June 3, 2002, may extend to as many as ten years, including the term of any original agreement being renewed, if the county, and if applicable the municipality, in which an expanded business facility is located have negotiated agreements with the same taxpayer for the same period pursuant to sections 30-11-123 (2) and 31-15-903 (2), C.R.S.

3. 24-72-202 (6) (b) (X) - The information security plan of a public agency developed pursuant to section 24-37.5-404 OR OF THE DEPARTMENT OF HIGHER EDUCATION OR AN INSTITUTION OF HIGHER EDUCATION DEVELOPED PURSUANT TO SECTION 24-37.5-404.5;

4. 24-72-202 (6) (b) (XI) - Information security incident reports prepared pursuant to section 24-37.5-404 (2) (e) OR 24-37.5-404.5 (2) (e); or

5. 24-72-202 (6) (b) (XII) - Information security audit and assessment reports prepared pursuant to section 24-37.5-403 (2) (d) OR 24-37.5-404.5 (2) (d);

6. 24-72-204 (2) (d) - NOTWITHSTANDING ANY PROVISION TO THE CONTRARY IN SUBPARAGRAPH (I) OF PARAGRAPH (A) OF THIS SUBSECTION (2), THE CUSTODIAN SHALL DENY THE RIGHT OF INSPECTION OF ANY MATERIALS RECEIVED, MADE OR KEPT BY A WITNESS PROTECTION BOARD, THE DEPARTMENT OF PUBLIC SAFETY, OR A PROSECUTING ATTORNEY THAT ARE CONFIDENTIAL PURSUANT TO SECTION 24-33.5-106.5.

7. 24-72-204 (3) (a) (XIV) - Veterinary medical data, information, and records on individual animals that are owned by private individuals or business entities, but are in the custody of a veterinary medical practice or hospital, including the veterinary teaching hospital at Colorado state university, that provides veterinary medical care and treatment to animals. A veterinary-patient-client privilege exists with respect to such data, information, and records only when a person in interest and a veterinarian enter into a mutual agreement to provide medical treatment for an individual animal and such person in interest maintains an ownership interest in such animal undergoing treatment. For purposes of this subparagraph (XIV), "person in interest" means the owner of an animal undergoing veterinary medical treatment or such owner's designated representative. Nothing in this subparagraph (XIV) shall prevent the state agricultural commission, the state agricultural commissioner, or the state board of veterinary medicine from exercising their investigatory and enforcement powers and duties granted pursuant to section 35-1-106 (1) (h), article 50 of title 35, and section 12-64-105 (9) (e), C.R.S., respectively.  THE VETERINARY-PATIENT-CLIENT PRIVILEGE DESCRIBED IN THIS SUBPARAGRAPH (XIV), PURSUANT TO SECTION 12-64-121 (5), C.R.S., MAY NOT BE ASSERTED FOR THE PURPOSE OF EXCLUDING OR REFUSING EVIDENCE OR TESTIMONY IN A PROSECUTION FOR AN ACT OF ANIMAL CRUELTY UNDER SECTION 18-9-202, C.R.S., OR FOR AN ACT OF ANIMAL FIGHTING UNDER SECTION 18-9-204, C.R.S.

8. 24-72-204 (7) (b) (XV) - For use by the federally designated organ procurement agency ORGANIZATION for the purposes of creating and maintaining the organ and tissue donor registry created AUTHORIZED in section 12-34-110 12-34-120, C.R.S.

9. 24-72-205 (1) - In all cases in which a person has the right to inspect any A public record, he THE PERSON may request that he be furnished copies, printouts, A COPY, PRINTOUT, or photographs PHOTOGRAPH of such THE record. The custodian may SHALL furnish A COPY, PRINTOUT, or photographs for PHOTOGRAPH AND MAY CHARGE a reasonable fee to be set by the official custodian, not to exceed one dollar and twenty-five cents per page unless actual costs exceed that amount DETERMINED IN ACCORDANCE WITH SUBSECTION (5) OF THIS SECTION; except that, when the custodian is the secretary of state, fees shall be determined and collected pursuant to section 24-21-104 (3), AND WHEN THE CUSTODIAN IS THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF PERSONNEL, FEES SHALL BE DETERMINED AND COLLECTED PURSUANT TO SECTION 24-80-102 (10). Where fees THE FEE for A certified copies COPY or other copies, printouts COPY, PRINTOUT, or photographs PHOTOGRAPH of such A record are IS specifically prescribed by law, such THE specific fees FEE shall apply.

10. 24-72-205 (2) - If the custodian does not have facilities for making copies, printouts, A COPY, PRINTOUT, or photographs PHOTOGRAPH of records which the applicant A RECORD THAT A PERSON has the right to inspect, the applicant PERSON shall be granted access to the records RECORD for the purpose of making copies, printouts, A COPY, PRINTOUT, or photographs PHOTOGRAPH. The copies, printouts, COPY, PRINTOUT, or photographs PHOTOGRAPH shall be made while the records are RECORD IS in the possession, custody, and control of the custodian thereof and shall be subject to the supervision of such THE custodian. When practical, they THE COPY, PRINTOUT, OR PHOTOGRAPH shall be made in the place where the records are RECORD IS kept, but, if it is impractical to do so, the custodian may allow arrangements to be made for this purpose THE COPY, PRINTOUT, OR PHOTOGRAPH TO BE MADE AT OTHER FACILITIES.  If other facilities are necessary, the cost of providing them shall be paid by the person desiring a copy, printout, or photograph of the records RECORDS.  The official custodian may establish a reasonable schedule of times for making copies, printouts, A COPY, PRINTOUT, or photographs PHOTOGRAPH and may charge the same fee for the services rendered by him or his deputy in supervising the copying, printing out, or photographing as he THE CUSTODIAN may charge for furnishing copies A COPY, PRINTOUT, OR PHOTOGRAPH under subsection (1) (5) of this section.

11. 24-72-205 (5) (a) - A CUSTODIAN MAY CHARGE A FEE NOT TO EXCEED TWENTY-FIVE CENTS PER STANDARD PAGE FOR A COPY OF A PUBLIC RECORD OR A FEE NOT TO EXCEED THE ACTUAL COST OF PROVIDING A COPY, PRINTOUT, OR PHOTOGRAPH OF A PUBLIC RECORD IN A FORMAT OTHER THAN A STANDARD PAGE.

12. 24-72-205 (5) (b) - NOTWITHSTANDING PARAGRAPH (A) OF THIS SUBSECTION (5), AN INSTITUTION AS DEFINED IN SECTION 24-72-202 (1.5), THAT IS THE CUSTODIAN OF SCHOLASTIC ACHIEVEMENT DATA ON AN INDIVIDUAL PERSON MAY CHARGE A REASONABLE FEE FOR A CERTIFIED TRANSCRIPT OF THE DATA.

13. 30-1-103 (2) (j) - For copies of records, one dollar twenty-five cents per page, five dollars per sheet for plats or documents in excess of eight and one-half inches in width or fourteen inches in length, and two dollars for each marriage license A FEE IN THE AMOUNT DETERMINED PURSUANT TO SECTION 24-72-205 (5), C.R.S.;

14. 30-11-107 (1) (ii) - TO PROVIDE IN THE COUNTY BUDGET FOR PROGRAMS THAT SUPPORT EDUCATION AND OUTREACH ON ENVIRONMENTAL SUSTAINABILITY WITHIN THE COUNTY BUT DO NOT EXEMPT THE COUNTY FROM THE REQUIREMENTS OF ANY OTHER STATUTE.

15. 30-11-107.3 - INCENTIVES FOR INSTALLATION OF RENEWABLE ENERGY FIXTURES - DEFINITIONS.
            (1) NOTWITHSTANDING ANY LAW TO THE CONTRARY, ANY COUNTY MAY OFFER AN INCENTIVE, IN THE FORM OF A COUNTY PROPERTY TAX OR SALES TAX CREDIT OR REBATE, TO A RESIDENTIAL OR COMMERCIAL PROPERTY OWNER WHO INSTALLS A RENEWABLE ENERGY FIXTURE ON HIS OR HER RESIDENTIAL OR COMMERCIAL PROPERTY.
            (2) FOR PURPOSES OF THIS SECTION, UNLESS THE CONTEXT OTHERWISE REQUIRES:
            (A) "COUNTY" MEANS ANY COUNTY OR CITY AND COUNTY.
            (B) "RENEWABLE ENERGY FIXTURE" MEANS ANY FIXTURE, PRODUCT, SYSTEM, DEVICE, OR INTERACTING GROUP OF DEVICES THAT PRODUCES ELECTRICITY FROM RENEWABLE RESOURCES, INCLUDING, BUT NOT LIMITED TO, PHOTOVOLTAIC SYSTEMS, SOLAR THERMAL SYSTEMS, SMALL WIND SYSTEMS, BIOMASS SYSTEMS, OR GEOTHERMAL SYSTEMS.

16. 30-11-107.9. - COUNTY TAX FOR PUBLIC SAFETY IMPROVEMENTS - DEFINITIONS.
              (1) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE REQUIRES:
              (A) "PUBLIC SAFETY IMPROVEMENTS" MEANS CAPITAL EXPENDITURES OR OPERATIONAL COSTS ASSOCIATED WITH A PUBLIC SAFETY ORGANIZATION.
              (B) "PUBLIC SAFETY ORGANIZATION" MEANS A LAW ENFORCEMENT AGENCY OR OFFICE, DISTRICT ATTORNEY'S OFFICE, JUDICIAL DISTRICT, CORONER'S OFFICE, A FIRE PROTECTION DISTRICT, FIRE DEPARTMENT, OR ANY OTHER PUBLIC ENTITY DEDICATED TO PROVIDING SERVICES RELATED TO PUBLIC SAFETY, PUBLIC HEALTH, OR EMERGENCY MANAGEMENT AT THE COUNTY OR LOCAL LEVEL IN THE STATE.
              (2) IN ACCORDANCE WITH THE PROCEDURES SET FORTH IN THIS SECTION, THE BOARD OF COUNTY COMMISSIONERS OF EACH COUNTY MAY LEVY A SALES TAX FOR PUBLIC SAFETY IMPROVEMENTS OF NOT MORE THAN TWO PERCENT ON THE SALE OF TANGIBLE PERSONAL PROPERTY OF RETAIL AND SERVICES TAXABLE IN SUCH COUNTY PURSUANT TO THE PROVISIONS OF SECTION 39-26-104, C.R.S. ALL NET REVENUES COLLECTED BY A COUNTY AFTER THE PAYMENT OF THE COSTS OF COLLECTION, ADMINISTRATION, AND ENFORCEMENT TO THE DEPARTMENT OF REVENUE IN ACCORDANCE WITH SUBSECTION (4) OF THIS SECTION SHALL BE USED EXCLUSIVELY FOR PUBLIC SAFETY IMPROVEMENTS.
              (3) THE BOARD OF COUNTY COMMISSIONERS OF A COUNTY MAY BY RESOLUTION APPROVE A PROPOSAL FOR A COUNTY PUBLIC SAFETY IMPROVEMENTS TAX; THEREUPON THE PUBLIC SAFETY IMPROVEMENTS TAX PROPOSAL SHALL BE SUBMITTED TO THE REGISTERED ELECTORS OF THE COUNTY AT THE NEXT GENERAL ELECTION. THE PROPOSAL SHALL CONTAIN A DESCRIPTION OF THE TAX INCLUDING ITS PURPOSES AND SHALL STATE THE AMOUNT TO BE IMPOSED. THE PROPOSAL MAY INCLUDE A PROVISION TO ALSO SEEK VOTER APPROVAL TO RETAIN AND EXPEND ALL OR A PORTION OF THE REVENUES OF THE TAX FROM DISTRICT FISCAL YEAR SPENDING FOR PURPOSES OF SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION. THE CONDUCT OF THE ELECTION SHALL CONFORM SO FAR AS PRACTICABLE TO THE GENERAL ELECTION LAWS OF THE STATE AND WITH THE PROVISIONS OF SAID SECTION 20.
              (4) (A) THE COUNTY PUBLIC SAFETY IMPROVEMENTS TAX SHALL BE COLLECTED, ADMINISTERED, AND ENFORCED, TO THE EXTENT FEASIBLE, PURSUANT TO SECTION 29-2-106, C.R.S.
              (B) THE DEPARTMENT OF REVENUE SHALL PERFORM, ON AN ANNUAL BASIS, AN ANALYSIS TO DETERMINE THE NET INCREMENTAL COST OF SUCH COLLECTION, ADMINISTRATION, AND ENFORCEMENT. THE DEPARTMENT SHALL RETAIN ONLY THE AMOUNT DETERMINED TO BE NECESSARY BY THE COST ANALYSIS, AND IN NO EVENT SHALL THAT AMOUNT EXCEED THREE AND ONE-THIRD PERCENT OF THE AMOUNT COLLECTED. SUCH AMOUNT RETAINED SHALL BE TRANSMITTED TO THE STATE TREASURER, WHO SHALL CREDIT THE SAME TO THE GENERAL FUND, AND SUCH AMOUNT SHALL BE SUBJECT TO APPROPRIATION BY THE GENERAL ASSEMBLY FOR THE NET INCREMENTAL COST OF SUCH COLLECTION, ADMINISTRATION, AND ENFORCEMENT.
              (5) NO PUBLIC MONEYS FROM ANY SOURCE SHALL BE EXPENDED DIRECTLY OR INDIRECTLY TO URGE ELECTORS TO VOTE IN FAVOR OR AGAINST THE IMPOSITION OF A COUNTY PUBLIC SAFETY IMPROVEMENTS TAX. NOTHING IN THIS SUBSECTION (5) SHALL BE CONSTRUED AS PROHIBITING AN ELECTED OFFICIAL FROM EXPRESSING HIS OR HER PERSONAL OPINION CONCERNING THE IMPOSITION OF THE TAX.

17. 30-11-123 (1) (b) - Notwithstanding any law to the contrary, any county may negotiate for an incentive payment or credit with any taxpayer who establishes a new business facility, as defined in section 39-22-508.2 (3) 39-30-105 (7) (e), C.R.S., but excluding the requirements of paragraph (b) of said subsection (3), in such THE county. In no instance shall any such negotiation result in such an annual incentive payment or credit that is greater than fifty percent of the amount of the taxes levied by the county upon the taxable personal property located at or within such THE new business facility and used in connection with the operation of such THE new business facility for the current property tax year. The term of any agreement made pursuant to the provisions of this section shall not exceed four years; except that the term of any agreement made or renewed on or after June 3, 2002, may extend to as many as ten years, including the term of any original agreement being renewed.

18. 30-11-123 (2) - Notwithstanding any law to the contrary, any county may negotiate for an incentive payment or credit with any taxpayer who expands a facility, as defined in section 39-22-508.2 (2) (a) 39-30-105 (7) (c), C.R.S., the expansion of which constitutes a new business facility, as defined in section 39-22-508.2 (3) 39-30-105 (7) (e), C.R.S., but excluding the requirements of paragraph (b) of said subsection (3), and which THAT is located in such THE county. In no instance shall any such negotiation result in such an annual incentive payment or credit that is greater than fifty percent of the amount of the taxes levied by the county upon the taxable personal property directly attributable to such THE expansion, located at or within such expanded facility, and used in connection with the operation of such THE expanded facility for the current property tax year. The term of any agreement made pursuant to the provisions of this section shall not exceed four years; except that the terms of any agreement made or renewed on or after June 3, 2002, may extend to as many as ten years, including the term of any original agreement being renewed.

19. 30-11-125 - LICENSING PROGRAM FOR BUILDING CONTRACTORS - CONTENTS OF PROGRAM - REQUIREMENTS - EXCEPTIONS - DEFINITIONS. (1) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE REQUIRES:       
         (A) (I) "BUILDING CONTRACTOR" MEANS A BUILDING CONTRACTOR WHO FOR COMPENSATION DIRECTS, SUPERVISES, OR UNDERTAKES ANY WORK FOR WHICH A COUNTY BUILDING PERMIT IS REQUIRED. A COUNTY LICENSING PROGRAM ESTABLISHED IN ACCORDANCE WITH THE PROVISIONS OF THIS SECTION SHALL EXCLUDE FROM THE DEFINITION OF "BUILDING CONTRACTOR" ANY PERSON WHOSE SOLE FUNCTION IN THE WORK FOR WHICH A COUNTY BUILDING PERMIT IS REQUIRED IS TO PERFORM LABOR UNDER THE SUPERVISION OR DIRECTION OF A BUILDING CONTRACTOR.       
         (II) "BUILDING CONTRACTOR" SHALL NOT INCLUDE AN ELECTRICIAN REQUIRED TO BE LICENSED BY THE STATE PURSUANT TO ARTICLE 23 OF TITLE 12, C.R.S., OR A PLUMBER REQUIRED TO BE LICENSED BY THE STATE PURSUANT TO ARTICLE 58 OF TITLE 12, C.R.S.       
         (B) "COUNTY" MEANS ANY COUNTY OR CITY AND COUNTY IN THE STATE.      
         (C) "MUNICIPALITY" MEANS ANY HOME RULE OR STATUTORY CITY OR TOWN IN THE STATE.       
         (D) "PERSON" MEANS ANY INDIVIDUAL, CORPORATION, LIMITED LIABILITY COMPANY, PARTNERSHIP, ASSOCIATION, OR OTHER LEGAL ENTITY.       
         (2) SUBJECT TO THE REQUIREMENTS OF THIS SECTION, ANY COUNTY THAT HAS ADOPTED A BUILDING CODE MAY ESTABLISH A LICENSING PROGRAM TO REQUIRE A PERSON WHO ENGAGES IN THE BUSINESS OF BEING A BUILDING CONTRACTOR WITHIN THE UNINCORPORATED AREAS OF THE COUNTY TO OBTAIN A LICENSE FROM THE COUNTY PRIOR TO ENGAGING IN THE BUSINESS. THE COUNTY MAY DEVELOP THE LICENSING PROGRAM IN ACCORDANCE WITH THE REQUIREMENTS OF THIS SECTION, AND ANY SUCH PROGRAM MAY INCLUDE ONE OR MORE OF THE FOLLOWING:       
         (A) PROCEDURES THAT A BUILDING CONTRACTOR WOULD FOLLOW IN ORDER TO OBTAIN OR RENEW A LICENSE, INCLUDING THE SUBMISSION OF ANY DOCUMENTATION OR INFORMATION AS MAY BE REQUIRED BY THE COUNTY;       
         (B) A REQUIREMENT THAT THE BUILDING CONTRACTOR ACHIEVE A PASSING GRADE ON A NATIONALLY RECOGNIZED EXAMINATION PROMULGATED BY THE INTERNATIONAL CODE COUNCIL THAT IS COMMONLY USED AND ACCEPTED IN THE INDUSTRY;       
         (C) SPECIFICATION OF THE DURATION OF THE LICENSE ISSUED BY THE COUNTY;       
         (D) SUBJECT TO THE REQUIREMENTS OF SUBSECTION (3) OF THIS SECTION, THE IMPOSITION OF A REASONABLE FEE TO BE CHARGED BY THE COUNTY TO A BUILDING CONTRACTOR TO COVER THE COSTS OF ANY TESTING REQUIRED TO BE PERFORMED BY THE COUNTY, THE PROCESSING OF THE APPLICATION, OR ANY OTHER COSTS INCURRED BY THE COUNTY IN CONNECTION WITH THE ISSUANCE OR RENEWAL OF A LICENSE; OR       
         (E) GROUNDS FOR THE REVOCATION OR SUSPENSION OF A LICENSE ISSUED BY THE COUNTY, GROUNDS FOR THE REVOCATION OR SUSPENSION OF A BUILDING PERMIT ISSUED FOR A PROJECT FOR WHICH THE BUILDING CONTRACTOR IS FOUND NOT TO BE IN COMPLIANCE WITH THE COUNTY'S LICENSING REQUIREMENTS, OR GROUNDS FOR THE IMPOSITION OF ANY LESSER SANCTION, WHICH SHALL BE BASED ON OBJECTIVE STANDARDS AND CRITERIA DEVELOPED FROM THE COUNTY BUILDING CODE, AND PROCEDURES TO BE FOLLOWED BY THE COUNTY IN CARRYING OUT THE REVOCATION, SUSPENSION, OR OTHER SANCTION BASED UPON SUCH GROUNDS, INCLUDING A PROCESS FOR APPEALING ANY SANCTION SO IMPOSED.       
         (3) ANY COUNTY THAT ESTABLISHES A LICENSING PROGRAM PURSUANT TO THIS SECTION SHALL ISSUE A LICENSE TO A BUILDING CONTRACTOR HOLDING A VALID LICENSE ISSUED BY ANOTHER COUNTY OR MUNICIPALITY IN THE STATE WITHOUT REQUIRING THE BUILDING CONTRACTOR TO TAKE OR ACHIEVE A PASSING GRADE ON ANY EXAMINATION CONDUCTED BY THE COUNTY IF THE LICENSE ISSUED BY SUCH OTHER COUNTY OR MUNICIPALITY REQUIRED THE BUILDING CONTRACTOR TO ACHIEVE A PASSING GRADE ON A NATIONALLY RECOGNIZED EXAMINATION PROMULGATED BY THE INTERNATIONAL CODE COUNCIL COMMONLY USED AND ACCEPTED IN THE INDUSTRY. IN THE CASE OF A BUILDING CONTRACTOR HOLDING A VALID LICENSE ISSUED BY ANOTHER COUNTY OR MUNICIPALITY IN THE STATE, THE FEE CHARGED BY A SECONDARY COUNTY FOR ISSUANCE OR RENEWAL OF A LICENSE IN ACCORDANCE WITH THE REQUIREMENTS OF THIS SECTION SHALL BE REASONABLE AND LIMITED TO COSTS INCURRED BY THE SECONDARY COUNTY IN PROCESSING THE APPLICATION AND OTHERWISE ADMINISTERING THE ISSUANCE OR RENEWAL OF A LICENSE REQUIRED BY THIS SECTION.       
         (4) IF A BUILDING CONTRACTOR APPLYING FOR A LICENSE COMPLIES WITH THE REQUIREMENTS FOR OBTAINING A LICENSE ESTABLISHED BY THE COUNTY, THE COUNTY SHALL ISSUE A PROVISIONAL LICENSE TO THE BUILDING CONTRACTOR NO LATER THAN SEVEN BUSINESS DAYS AFTER THE BUILDING CONTRACTOR HAS SUBMITTED A COMPLETE APPLICATION. NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (5) OF THIS SECTION, ANY FAILURE ON THE PART OF THE COUNTY TO ISSUE A NONPROVISIONAL LICENSE WITHIN FORTY-FIVE DAYS AFTER SUBMISSION OF A COMPLETE APPLICATION TO A BUILDING CONTRACTOR WHO HAS OTHERWISE SATISFIED ALL OTHER REQUIREMENTS FOR OBTAINING A LICENSE SHALL NOT PRECLUDE THE BUILDING CONTRACTOR FROM ENGAGING IN THE BUSINESS OF BEING A BUILDING CONTRACTOR AND APPLYING FOR A BUILDING PERMIT FOR UNINCORPORATED AREAS OF THE COUNTY.       
         (5) EXCEPT AS OTHERWISE PROVIDED IN SUBSECTION (4) OF THIS SECTION, NO PERSON SHALL ENGAGE IN THE BUSINESS OF BEING A BUILDING CONTRACTOR WITHIN THE UNINCORPORATED AREAS OF ANY COUNTY THAT HAS ADOPTED A LICENSING PROGRAM CREATED PURSUANT TO THIS SECTION UNLESS THE PERSON HOLDS A VALID LICENSE ISSUED OR RECOGNIZED BY THE COUNTY IN ACCORDANCE WITH THE REQUIREMENTS OF THIS SECTION.       
         (6) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION:       
         (A) THE PROVISIONS OF THIS SECTION SHALL APPLY TO ANY LICENSING PROGRAM OPERATED OR ADMINISTERED BY A COUNTY THAT IS IN EXISTENCE AS OF AUGUST 3, 2007. ANY LICENSING PROGRAM OPERATED OR ADMINISTERED BY A COUNTY AS OF AUGUST 3, 2007, THAT SATISFIES OR IS AMENDED TO SATISFY THE REQUIREMENTS OF THIS SECTION IS HEREBY RATIFIED AS COMPLIANT WITH THE REQUIREMENTS OF THIS SECTION AND NEED NOT BE REESTABLISHED BY THE COUNTY.       
         (B) NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REQUIRE ANY INDIVIDUAL TO HOLD A LICENSE TO PERFORM REPAIR OR MAINTENANCE WORK ON HIS OR HER OWN PROPERTY, NOR SHALL IT PREVENT A PERSON FROM EMPLOYING AN INDIVIDUAL ON EITHER A FULL-TIME OR A PART-TIME BASIS TO PERFORM REPAIR OR MAINTENANCE WORK ON HIS OR HER OWN PROPERTY WHO IS NOT LICENSED UNDER THE PROVISIONS OF THIS SECTION.

20. 30-25-111 (1.5) - Salary information for all county employees and officials shall be published twice annually in the manner provided in subsection (1) of this section. The first publication shall be in August and shall include each employee's name title and gross monthly salary for the prior June. The second publication shall be in February and shall list each employee by name and title, along with the total amount of gross salary paid to such employee during the prior calendar year. Each publication of salary information shall be accompanied by the countywide average percentage of salary that is paid in addition to regular wages as fringe benefits, including, but not limited to, insurance, medical care, retirement plans, housing, transportation, or other subsidized employee expenses.

21. 39-1-104.2 (3) (k) - PURSUANT TO THE AUTHORITY GRANTED IN SECTION 3 OF ARTICLE X OF THE STATE CONSTITUTION, THE GENERAL ASSEMBLY FINDS AND DECLARES THAT, FOR THE PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2007, BUT BEFORE JANUARY 1, 2009, THE PERCENTAGE OF AGGREGATE STATEWIDE VALUATION FOR ASSESSMENT THAT IS ATTRIBUTABLE TO RESIDENTIAL REAL PROPERTY WILL NOT REMAIN AS IT WAS IN THE PROPERTY TAX YEAR COMMENCING JANUARY 1, 2006, WHEN THE AGGREGATE STATEWIDE VALUATION FOR ASSESSMENT WAS BASED ON THE 2005 AGGREGATE STATEWIDE VALUATION FOR ASSESSMENT. THEREFORE, THE ADMINISTRATOR HAVING DETERMINED PURSUANT TO SUBSECTION (4) OF THIS SECTION THAT THE TARGET PERCENTAGE IS 47.43 PERCENT, THE RATIO OF VALUATION FOR ASSESSMENT FOR RESIDENTIAL REAL PROPERTY SHALL BE 7.96 PERCENT OF ACTUAL VALUE FOR THE PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2007, BUT BEFORE JANUARY 1, 2009.

22. 39-1-110 (3) - The provisions of this section shall not apply to any school district, and junior college district, HEALTH SERVICE DISTRICT CREATED PURSUANT TO SECTION 32-1-1003, C.R.S., OR HEALTH ASSURANCE DISTRICT CREATED PURSUANT TO SECTION 32-1-1003.5, C.R.S.

23. 39-3-201 (1) (a) - Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election AND AMENDED BY THE REGISTERED ELECTORS OF THE STATE AT THE 2006 GENERAL ELECTION, provides a property tax exemption EXEMPTIONS for qualifying seniors AND QUALIFYING VETERANS;

24. 39-3-202 (1) -  "Exemption" means the property tax exemption for qualifying seniors allowed by section 39-3-203 “DIVISION” MEANS THE DIVISION OF VETERANS AFFAIRS IN THE DEPARTMENT OF MILITARY AND VETERANS AFFAIRS.

25. 39-3-202 (1.5) - “EXEMPTION” MEANS THE PROPERTY TAX EXEMPTIONS FOR QUALIFYING SENIORS AND QUALIFYING DISABLED VETERANS ALLOWED BY SECTION 39-3-203.

26. 39-3-202 (3.5) - "QUALIFYING DISABLED VETERAN" MEANS AN INDIVIDUAL WHO HAS SERVED ON ACTIVE DUTY IN THE UNITED STATES ARMED FORCES, INCLUDING A MEMBER OF THE COLORADO NATIONAL GUARD WHO HAS BEEN ORDERED INTO THE ACTIVE MILITARY SERVICE OF THE UNITED STATES, HAS BEEN SEPARATED THEREFROM UNDER HONORABLE CONDITIONS, AND HAS ESTABLISHED A SERVICE-CONNECTED DISABILITY THAT HAS BEEN RATED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS AS ONE HUNDRED PERCENT PERMANENT AND TOTAL DISABILITY PURSUANT TO A LAW OR REGULATION ADMINISTERED BY THE DEPARTMENT.

27. 39-3-203 (1) - For the property tax year commencing January 1, 2002, and for property tax years commencing on or after January 1, 2006, fifty percent of the first two hundred thousand dollars of actual value as of the assessment date of residential real property of an THAT AS OF THE ASSESSMENT DATE IS OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF THE owner-occupier shall be exempt from taxation, and for property tax years commencing on or after January 1, 2003, but before January 1, 2006, fifty percent of zero dollars of actual value as of the assessment date of residential real property of an THAT AS OF THE ASSESSMENT DATE IS OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF THE owner-occupier shall be exempt from taxation if:

28. 39-3-203 (1.5) - (A) FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2007, FIFTY PERCENT OF THE FIRST TWO HUNDRED THOUSAND DOLLARS OF ACTUAL VALUE OF RESIDENTIAL REAL PROPERTY THAT AS OF THE ASSESSMENT DATE IS OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF AN OWNER-OCCUPIER WHO IS A QUALIFYING DISABLED VETERAN SHALL BE EXEMPT FROM TAXATION IF:
        (I) THE OWNER-OCCUPIER HAS COMPLETED AND FILED AN EXEMPTION APPLICATION IN THE MANNER REQUIRED BY SECTION 39-3-205; AND
        (II) THE CIRCUMSTANCES THAT QUALIFY THE PROPERTY FOR THE EXEMPTION HAVE NOT CHANGED SINCE THE FILING OF THE APPLICATION.
        (B) UNDER NO CIRCUMSTANCES SHALL AN EXEMPTION BE ALLOWED FOR PROPERTY TAXES ASSESSED DURING ANY PROPERTY TAX YEAR PRIOR TO THE YEAR FOR WHICH AN OWNER-OCCUPIER FIRST FILES AN EXEMPTION APPLICATION.

29. 39-3-203 (2) - Notwithstanding the provisions of paragraph (a) of subsection (1) AND SUBSECTION (1.5) of this section, if ownership of residential real property that qualified for an exemption as of the assessment date changes after the assessment date, an exemption shall be allowed only if an owner-occupier whose status as an owner-occupier qualified the property for the exemption has filed an exemption application by the deadline for filing exemption applications specified in section 39-3-205 (1).

30. 39-3-203 (4) - No more than one exemption per property tax year shall be allowed for a single dwelling unit of residential real property, regardless of how many owner-occupiers use the dwelling unit as their primary residence OR WHETHER ONE OR MORE OWNER-OCCUPIERS QUALIFY FOR EXEMPTIONS UNDER BOTH SUBSECTIONS (1) AND (1.5) OF THIS SECTION. The full amount of the exemption allowed by subsection (1) OR (1.5) of this section shall be allowed with respect to any single dwelling unit of residential real property so long as any owner-occupier of the dwelling unit satisfies the requirements of subsection (1) OR (1.5) of this section and the fact that any other person who does not satisfy said requirements is also an owner of record of the dwelling unit shall not affect the amount of the exemption.

31. 39-3-203 (6) (a) - Notwithstanding the ten-year occupancy requirement set forth in subparagraph (I) of paragraph (a) of subsection (1) of this section, an owner-occupier who has not actually owned and occupied residential real property for which the owner-occupier has claimed an exemption UNDER SAID SUBSECTION (1) for the ten years preceding the assessment date shall be deemed to have met the ten-year requirement and shall be allowed an exemption UNDER SAID SUBSECTION (1) with respect to the property if: 

32. 39-3-204 - Notice of property tax exemption. No later than May 1, 2002, and no later than each May 1 thereafter, each assessor shall mail to each residential real property address in the assessor's county notice of the exemption allowed by section 39-3-203 (1). NO LATER THAN MAY 1, 2008, AND NO LATER THAN EACH MAY 1 THEREAFTER, EACH ASSESSOR ALSO SHALL MAIL TO EACH RESIDENTIAL PROPERTY ADDRESS IN THE ASSESSOR'S COUNTY NOTICE OF THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5). NO LATER THAN MAY 1, 2007, THE DIVISION SHALL MAIL TO THE RESIDENTIAL PROPERTY ADDRESS OF EACH PERSON RESIDING IN THE STATE WHO THE DIVISION BELIEVES IS A QUALIFYING DISABLED VETERAN NOTICE OF THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5) FOR THE 2007 PROPERTY TAX YEAR. HOWEVER, THE SENDING OF NOTICE TO A PERSON BY THE DIVISION DOES NOT CONSTITUTE A DETERMINATION BY THE DIVISION THAT THE PERSON SENT NOTICE IS ENTITLED TO AN EXEMPTION.  The notice shall be in a form prescribed by the administrator, WHO SHALL CONSULT WITH THE DIVISION BEFORE PRESCRIBING THE FORM OF THE NOTICE OF THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5),and shall include a statement of the eligibility criteria for the exemption EXEMPTIONS and instructions for obtaining an exemption application. To reduce mailing costs, an assessor may coordinate with the treasurer of the same county to include the notice with the tax statement for the previous property tax year mailed pursuant to section 39-10-103 or may include the notice with the notice of valuation mailed pursuant to section 39-5-121 (1) (a).

33. 39-3-205 (1) - (a) To claim the exemption allowed by section 39-3-203 (1), an individual shall file with the assessor a completed exemption application no later than July 15 of the first property tax year for which the exemption is claimed. An application returned by mail shall be deemed filed on the date it is postmarked.
    (b) TO CLAIM THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5), AN INDIVIDUAL SHALL FILE WITH THE DIVISION A COMPLETED EXEMPTION APPLICATION NO LATER THAN JULY 1 OF THE FIRST PROPERTY TAX YEAR FOR WHICH THE EXEMPTION IS CLAIMED. AN APPLICATION RETURNED BY MAIL SHALL BE DEEMED FILED ON THE DATE IT IS POSTMARKED.      

34. 39-3-205 (2) (a) - An exemption application shall be a form prescribed by the administrator, WHO SHALL CONSULT WITH THE DIVISION BEFORE PRESCRIBING THE FORM OF THE APPLICATION FOR THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5), and shall require an applicant to provide the following information:               

35. 39-3-205 (2.5) -  FOR THE PURPOSE OF VERIFYING THE ELIGIBILITY OF EACH APPLICANT FOR THE EXEMPTION ALLOWED TO QUALIFYING DISABLED VETERANS UNDER SECTION 39-3-203 (1.5) EFFICIENTLY AND WITH MINIMAL INCONVENIENCE TO EACH APPLICANT, THE DIVISION SHALL DETERMINE WHETHER AN APPLICANT FOR THE EXEMPTION IS A QUALIFYING DISABLED VETERAN. WITH RESPECT TO ANY APPLICATION TIMELY FILED BY JULY 1 PURSUANT TO PARAGRAPH (B) OF SUBSECTION (1) OF THIS SECTION, THE DIVISION SHALL, IF POSSIBLE, DETERMINE WHETHER THE APPLICANT IS A QUALIFYING DISABLED VETERAN AND SEND NOTICE OF ITS DETERMINATION TO THE APPLICANT ON OR BEFORE THE IMMEDIATELY SUCCEEDING AUGUST 1. IF THE DIVISION DETERMINES THAT THE APPLICANT IS A QUALIFYING DISABLED VETERAN, IT SHALL ALSO SEND NOTICE OF ITS DETERMINATION AND AN EDITED COPY OF THE EXEMPTION APPLICATION FROM WHICH THE DIVISION HAS REMOVED OR PERMANENTLY OBSCURED THE FIRST FIVE DIGITS OF THE SOCIAL SECURITY NUMBERS OF THE APPLICANT AND OF EVERY OTHER INDIVIDUAL WHO OCCUPIES AS HIS OR HER PRIMARY RESIDENCE THE RESIDENTIAL REAL PROPERTY FOR WHICH THE APPLICANT HAS CLAIMED THE EXEMPTION TO THE ASSESSOR FOR THE COUNTY WHERE THE PROPERTY IS LOCATED. IF THE DIVISION IS UNABLE TO DETERMINE WHETHER THE APPLICANT IS A QUALIFYING DISABLED VETERAN ON OR BEFORE SAID AUGUST 1, IT SHALL SEND PRELIMINARY NOTICE TO BOTH THE APPLICANT AND THE ASSESSOR THAT ITS DETERMINATION IS PENDING AND SHALL FOLLOW UP THE PRELIMINARY NOTICE BY SENDING FINAL NOTICE OF ITS ULTIMATE DETERMINATION TO THE APPLICANT AND, TOGETHER WITH AN EDITED COPY OF THE EXEMPTION APPLICATION FROM WHICH THE DIVISION HAS REMOVED OR PERMANENTLY OBSCURED THE FIRST FIVE DIGITS OF THE SOCIAL SECURITY NUMBERS OF THE APPLICANT AND OF EVERY OTHER INDIVIDUAL WHO OCCUPIES AS HIS OR HER PRIMARY RESIDENCE THE RESIDENTIAL REAL PROPERTY FOR WHICH THE APPLICANT HAS CLAIMED THE EXEMPTION, TO THE ASSESSOR AS SOON AS POSSIBLE THEREAFTER.

36. 39-3-205 (4) (a) - (4) (a) Completed exemption applications shall be kept confidential; except that:                                       
        (I) (A) An assessor OR THE DIVISION may release statistical compilations or informational summaries of any information contained in exemption applications and shall provide a copy of an exemption application to the applicant who returned the application, the treasurer of the same county AS THE ASSESSOR, the administrator, the state treasurer, or the state auditor upon request or as otherwise required by this part 2. 
        (B) An assessor OR THE DIVISION may introduce a copy of an exemption application as evidence in any administrative hearing or legal proceeding in which the accuracy or veracity of the exemption application is at issue so long as the applicant's social security number is not NEITHER THE APPLICANT’S SOCIAL SECURITY NUMBER NOR ANY OTHER SOCIAL SECURITY NUMBER SET FORTH IN THE APPLICATION ARE divulged. 

37. 39-3-205 (4) (b) - (b) Notwithstanding the provisions of paragraph (a) of this subsection (4), an assessor, THE DIVISION, a treasurer, the administrator, the state treasurer, or the state auditor shall not give any other person any listing of individuals who have applied for an exemption or any other information that would enable a person to easily assemble a mailing list of individuals who have applied for an exemption. 

38. 39-3-206 (1) - (a) Except as otherwise provided in paragraph (a.5) of subsection (2) of this section, an assessor shall only grant an THE exemption ALLOWED TO QUALIFING SENIORS UNDER SECTION 39-3-203-(1) to an applicant who has timely returned an exemption application in accordance with section 39-3-205 (1) (a)  that establishes that the applicant is entitled to the exemption.           
        (b) If the information provided on or with an exemption application FOR THE EXEMPTION ALLOWED TO QUALIFYING SENIORS UNDER SECTION 39-3-203 (1) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant's right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 15 of the property tax year for which the exemption application was filed.

39. 39-3-206 (1.5) - (1.5) (a) EXCEPT AS OTHERWISE PROVIDED IN PARAGRAPH (a.7) OF SUBSECTION (2) OF THIS SECTION, THE DIVISION SHALL ONLY ACCEPT AN APPLICATION FOR THE EXEMPTION ALLOWED TO QUALIFYING DISABLED VETERANS UNDER SECTION 39-3-203-(1.5) IF THE APPLICANT TIMELY RETURNED AN EXEMPTION APPLICATION IN ACCORDANCE WITH SECTION 39-3-205 (1) (b) AND AN ASSESSOR SHALL ONLY GRANT THE EXEMPTION IF THE DIVISION VERIFIES THAT THE APPLICANT IS A QUALIFIED DISABLED VETERAN AND THE EDITED EXEMPTION APPLICATION FORWARDED BY THE DIVISION TO THE ASSESSOR PURSUANT TO SECTION 39-3-205 (2.5) ESTABLISHES THAT THE APPLICANT MEETS THE OTHER REQUIREMENTS TO BE ENTITLED TO THE EXEMPTION.         
        (b) IF THE INFORMATION PROVIDED ON OR WITH AN EDITED APPLICATION FOR THE EXEMPTION ALLOWED TO QUALIFYING DISABLED VETERANS UNDER SECTION 39-3-203 (1.5) THAT IS FORWARDED BY THE DIVISION TO AN ASSESSOR PURSUANT TO SECTION 39-3-205 (2.5) INDICATES THAT THE APPLICANT IS NOT ENTITLED TO THE EXEMPTION, OR IS INSUFFICIENT TO ALLOW THE ASSESSOR TO DETERMINE WHETHER OR NOT THE APPLICANT IS ENTITLED TO THE EXEMPTION, THE ASSESSOR SHALL DENY THE APPLICATION AND MAIL TO THE APPLICANT A STATEMENT PROVIDING THE REASONS FOR THE DENIAL AND INFORMING THE APPLICANT OF THE APPLICANT'S RIGHT TO CONTEST THE DENIAL PURSUANT TO SUBSECTION (2) OF THIS SECTION. THE ASSESSOR SHALL MAIL THE STATEMENT NO LATER THAN AUGUST 15 OF THE PROPERTY TAX YEAR FOR WHICH THE EXEMPTION APPLICATION WAS FILED.

40. 39-3-206 (2) (a) - (2) (a) An applicant whose exemption application has been denied pursuant to paragraph (b) of subsection (1) OR PARAGRAPH (b) OF SUBSECTION (1.5) of this section may contest the denial by requesting a hearing before the county commissioners sitting as the county board of equalization no later than September 15 of the property tax year for which the exemption application was filed. The hearing shall be held on or after September 1 and no later than October 1 of the property tax year for which the exemption application was filed and the decision of the county board of equalization shall not be subject to further administrative appeal by either the applicant or the assessor.  AN APPLICANT MAY NOT CONTEST A DETERMINATION BY THE DIVISION THAT THE APPLICANT IS NOT A QUALIFYING DISABLED VETERAN AT A HEARING REQUESTED PURSUANT TO THIS PARAGRAPH (a).          
        (a.5) An individual who wishes to claim the exemption FOR QUALIFYING SENIORS allowed by section 39-3-203 (1), but who has not timely filed an exemption application with the assessor, may request that the assessor waive the application deadline and allow the individual to file a late exemption application no later than the September 15 that immediately follows the original application deadline. The assessor may accept an application if, in the assessor's sole discretion, the applicant shows good cause for not timely filing an application, but the property tax administrator shall prepare and furnish to each assessor uniform standards to be applied by the assessor in determining whether an applicant has shown good cause. The assessor shall grant an exemption if an accepted late application establishes that the applicant is entitled to the exemption. A decision of an assessor to allow or disallow the filing of a late application or to grant or deny an exemption to an applicant who has filed a late application is final, and an applicant who is denied late filing or an exemption may not contest the denial.           
        (a.7) AN INDIVIDUAL WHO WISHES TO CLAIM THE EXEMPTION FOR QUALIFYING DISABLED VETERANS ALLOWED BY SECTION 39-3-203 (1.5), BUT WHO HAS NOT TIMELY FILED AN EXEMPTION APPLICATION WITH THE DIVISION, MAY REQUEST THAT THE DIVISION WAIVE THE APPLICATION DEADLINE AND ALLOW THE INDIVIDUAL TO FILE A LATE EXEMPTION APPLICATION NO LATER THAN THE SEPTEMBER 1 THAT IMMEDIATELY FOLLOWS THE ORIGINAL APPLICATION DEADLINE. THE DIVISION MAY ACCEPT A LATE APPLICATION IF, IN THE DIVISION’S SOLE DISCRETION, THE APPLICANT SHOWS GOOD CAUSE FOR NOT TIMELY FILING AN APPLICATION.  IF THE DIVISION DETERMINES THAT A VETERAN IS A QUALIFYING DISABLED VETERAN, IT SHALL MAIL A COPY OF THE NOTICE OF ITS DETERMINATION TO THE ASSESSOR FOR THE COUNTY IN WHICH THE PROPERTY FOR WHICH THE APPLICANT HAS CLAIMED THE EXEMPTION IS LOCATED AND SHALL INCLUDE WITH THE NOTICE A COPY OF THE APPLICANT'S EXEMPTION APPLICATION THAT THE DIVISION HAS EDITED BY REMOVING THE FIRST FIVE DIGITS OF THE SOCIAL SECURITY NUMBERS OF THE APPLICANT AND OF EVERY OTHER INDIVIDUAL WHO OCCUPIES AS HIS OR HER PRIMARY RESIDENCE THE RESIDENTIAL REAL PROPERTY FOR WHICH THE APPLICANT HAS CLAIMED THE EXEMPTION. THE ASSESSOR SHALL GRANT AN EXEMPTION IF THE NOTICE AND EDITED APPLICATION FORWARDED BY THE DIVISION TO THE ASSESSOR ESTABLISH THAT THE APPLICANT IS ENTITLED TO THE EXEMPTION. A DECISION OF THE DIVISION TO ALLOW OR DISALLOW THE FILING OF A LATE APPLICATION OR OF AN ASSESSOR TO GRANT OR DENY AN EXEMPTION TO AN APPLICANT WHO HAS FILED A LATE APPLICATION IS FINAL, AND AN APPLICANT WHO IS DENIED LATE FILING OR AN EXEMPTION MAY NOT CONTEST THE DENIAL.

41. 39-3-207 (1) (c) - FOR REPORTS ISSUED FOR THE 2007 PROPERTY TAX YEAR AND FOR EACH SUBSEQUENT PROPERTY TAX YEAR, SEPARATE IDENTIFICATION, IN SUCH FORM AS THE ADMINISTRATOR MAY REQUIRE, OF THE UNITS OF RESIDENTIAL REAL PROPERTY WITHIN THE COUNTY EXEMPTED FROM TAXATION UNDER SECTION 39-3-203 (1.5) AND OF THE TOTAL AMOUNT OF ACTUAL VALUE OF THE PROPERTY SO EXEMPTED.

42. 39-3-207 (3) (b) (III) - The name and social security number of the applicant who claimed an exemption for the property and each additional person who occupies the property; and

43. 39-3-207 (3) (c) - (C) FOR REPORTS ISSUED FOR THE 2007 PROPERTY TAX YEAR AND FOR EACH SUBSEQUENT PROPERTY TAX YEAR, SEPARATE IDENTIFICATION, IN SUCH FORM AS THE ADMINISTRATOR MAY REQUIRE, OF THE UNITS OF RESIDENTIAL REAL PROPERTY WITHIN THE COUNTY EXEMPTED FROM TAXATION UNDER SECTION 39-3-203 (1.5), THE TOTAL AMOUNT OF ACTUAL VALUE OF THE PROPERTY SO EXEMPTED, AND THE TOTAL AMOUNT OF PROPERTY TAX REVENUES LOST BY LOCAL GOVERNMENT ENTITIES WITHIN THE COUNTY AS A RESULT OF THE EXEMPTION.

44. 39-7-101 (4) - All statements and documentation filed with the assessor shall be considered private documents and shall be available on a confidential basis only to the assessor, the administrator, the annual study contractor hired pursuant to section 39-1-104, THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE, and their employees. Such statements and documentation shall be available on a confidential basis to the board of assessment appeals and the county board of equalization when information in such statements and documentation is pertinent to an appeal or protest.

45. 39-7-102.7 - NOTICE OF VALUATION - PUBLIC RECORD.             
        THE ASSESSOR SHALL RETAIN A COPY OF ALL NOTICES OF VALUATION FOR LANDS AND LEASEHOLDS VALUED PURSUANT TO THIS ARTICLE, AND SUCH COPIES SHALL BE PUBLIC RECORDS THAT ARE AVAILABLE FOR INSPECTION IN ACCORDANCE WITH PART 2 OF ARTICLE 72 OF TITLE 24, C.R.S.

46. 39-11-101 - The treasurer shall make a list of all lands and town lots the tax liens on which are subject to sale, describing such land and town lots as the same are described on the tax roll. Except as otherwise provided in section 39-2-117 (1) (a), no later than September 1 of each year, the treasurer shall send a notice by mail, at the person's last-known address, to each person by whom taxes for the previous year are known to be due and unpaid. The notice shall indicate the amount of the person's delinquency and state that if the amount of the delinquency is not paid within fifteen days of the date of mailing of the notice BY THE DATE SPECIFIED IN THE NOTICE, WHICH SHALL NOT BE LESS THAN FIFTEEN DAYS FROM THE DATE OF MAILING OF THE NOTICE, the treasurer will ADVERTISE AND sell a tax lien on the person's property on the date specified in the notice at public auction for the delinquent taxes, interest, and applicable fees. If such list is not made until after September 1, the sale held thereunder shall not be void by reason thereof.

 

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