Legal Opinion
No.
Colorado Attorney General Reports
Decided September 10, 1976Published
1Opinion of the Court
Honorable Richard D. Lamm Governor State of Colorado State Capitol Denver, Colorado 80203
Dear Governor Lamm:
QUESTION PRESENTED AND CONCLUSION
You have requested my opinion as to whether the State Board of Equalization has the power of original assessment for the purpose of equalizing valuations within a class of property within a county.
My conclusion is "no."
ANALYSIS
The Colorado Constitution in article X, § 15, expressly prohibits the State Board of Equalization from making original assessments:
provided, however, that said state board of equalization shall have no power of original assessment.
(…
2Cases cited7 opinions
- People ex rel. Colorado Tax Commission v. PitcherSupreme Court of Colorado · 1914
- Bartlett & Company, Grain v. Board of County Com'rsSupreme Court of Colorado · 1963
- Union Pac. R. v. Board of CommissionersCourt of Appeals for the Tenth Circuit · 1929
- In re Questions of the GovernorSupreme Court of Colorado · 1912
- MacGinnis v. Denver Land Co.Supreme Court of Colorado · 1931
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