(1) Except as provided in subsection (2) of this section, prior to July 1 of each year, the county clerk and recorder shall give notice in at least one issue of a newspaper published in the assessor's county that beginning on July 1, the county board of equalization will sit in the county's regular public meeting location or other appropriate public meeting place to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.
(2) (a) Prior to a date established by the county board of equalization, but no later than September 1, the county clerk and recorder in a county that has made an election pursuant to section 39-5-122.7 (1) shall give notice in at least one issue of a newspaper published in his or her county that beginning such date the county board of equalization will sit in the county's regular public meeting location or other appropriate public meeting place to review the assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.
(b) Prior to August 1, 2017, and prior to each August 1 thereafter, the county clerk and recorder shall give notice in at least one issue of a newspaper published in his or her county of any date or dates between August 1 and September 1 on which the county commissioners, sitting as the county board of equalization, shall hear contests of property tax exemption denials as required by section 39-3-206 (2).
(2.5) Repealed.
(3) If there is no newspaper, then such notice shall be conspicuously posted in the offices of the county clerk and recorder, the treasurer, and the assessor and in at least two other public places in the county seat.
Source: L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-2. L. 81: Entire section amended, p. 1834, § 10, effective June 12. L. 89: Entire section amended, p. 1458, § 14, effective June 7. L. 98: Entire section amended, p. 469, § 3, effective July 1. L. 2001: (2) amended, p. 469, § 2, effective April 25. L. 2009: (1) and (2)(a) amended, (SB 09-292), ch. 369, p. 1986, § 134, effective August 5. L. 2013: (1) amended and (2.5) added, (HB 13-1113), ch. 11,
p. 31, § 4, effective March 8. L. 2016: (2)(b) amended, (HB 16-1175), ch. 332, p. 1349, § 5, effective January 1, 2017. L. 2020: (1) amended and (2.5) repealed, (SB 20-136), ch. 70, p. 292, § 35, effective September 14.
Cross references: For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.