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RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS
SITTING AS THE BOARD OF E¢UALIZATTON pF `#':'i; �-
l�v.';;..:�
PITRIN COUNTY� COLORADO �j ;.• �:
Resolution No. 87- 61 (CBOE) �`c;� -
�; WHEREAS, the Colorado Revised Statutes have established
proce@ures for purposes of ad valorem property taxation, includ- �.�.:,
inq requiring an Assessor's notice of increased vaJ.uation,
-� deadlines for �' `�
� protesting increased valuation, deadlines for the �
'� Assessor`s Notice of Determination on said protests, and �j•'
� deadlines for appealing ttte Assessor's detezmination to the +'�`�
� County Board of Equalization {hereinafter "CBOE"); and
�s�i
� WHEREAS, the statutes have prescribed that the Assessor �
,y shall make her determination on all protests on or before the
:<� last working day in June, and that taxpayers wishing to appeal do ^
;:�� so prior to the second Monday in July; and
'_� WHEREAS, because of the new 1985 base year property assess- �
ments and the numerous protests received by the Assessor's
��' office, she has been unable to issue all of her Notices of
.�y.�
Determination within the statutorily prescribed period; and
5�;� WHEREAS, the CBOE wishes to encourage the Assessor to
��
continue to review all protests and respond to each one even
though a11 her determinations may not issue on a before the last
�� working day in June; and
_ WHEREAS, the CBOE wishes to further advise the Assessor and
� af£ected taxpayers that the CBOE will extend the time to £ile
petitions to the CBOE for a period of ten (10) days from the date
� the Assessor actually issues a Notice of Determination, even if '�
:� it is after June 30, 1987. � :
� NOW, THEREFORE, BE IT RESOLVED by t�he Board of County �� :
k:::-''
Commissioners of Pitkin County, Colorado, sitting as the County p�
�° s `i
� Board of Equalization, that it does for the year 1987 only extend � �,�;�
� the time Por filing (mailing) appeals of the Assessor's �`�
determination on applications for review of real property '"
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Resolution #87-61 [CBOE]
Page 2
i','i•- _
valuation (issued after June 30, 1987) for a period of ten (10)
days from the date of the issuance of the Notice of Determination �� � .
by the Assessor of Pitkin County, Colorado. r �.
�'��.
Read and approved at the meeting of the County Board of i �.
� Equalization on July 13, 1987. _
:_:1
_..;
Approved as to form:
;�� �•.
;� Thoma nton mith, �{
"" Pitkin County Attorney
i,;
��i=� The Board of County Commissioners
�,�� of Pitkin County, Colorado,
;,, Sitting as the ounty Board of _
'? Equalization
,� BY: � �l --�
G o ge adsen, Chairman
ATTEST: �
''� 'V7 � C-^J ,'
;: David Highland '
Deputy County Clerk �;
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