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Statutory Advisory Committee Materials

September 18, 2014

Administrative Resources

A. ARL Volume 2, Chapter 1
  1. Page 1.2 New statutory language and citations per SB 14-117
  2. Pages 1.5-1.7 New statutory language per HB 14-1193
  3. Pages 1.8-1.9 New citation per HB 14-1141
  4. Page 1.12 Movement of assessor compensation plan per HB 14-1223 and HB 14-1307
  5. Page 1.18 Newly appointed assessors
  6. Page 1.20 Corrected assessors' districts for 2014
  7. Page 1.25 New citation per SB 14-117
  8. Pages 1.26-1.27 New statutory language and citations per SB 14-117 and addition of ad valorem appraiser requirements per BOREA rule
  9. Page 1.29 New statutory language and citations per SB 14-117
  10. Page 1.30 Clarification of licensing per BOREA rules
  11. Page 1.31 Update of licensing exam fees per PSI website
  12. Page 1.32 Addition of ad valorem appraiser requirements per BOREA rule
  13. Page 1.34 New statutory citations per SB 14-117, addition regarding BOREA rule effective August 30, 2014, and addition that pertains to county employees and obtaining appraisal license found in SB 14-117
  14. Page 1.41 Addition of Veteran Spouse Form to Retention Schedule per HB 14-1373
  15. Pages 1.58-1.59 New statutory language per SB 14-158
       
 OLLS issue with Docket Number 140002 has been addressed on all pages with SB 14-117 reference.
 
B. ARL Volume 2, Chapter 2
  1. Page 2.35 New statutory dates per HB 14-1020 and HB 14-1373
  2. Page 2.38 New statutory exemption per HB 14-1373
  3. Page 2.41 New statutory language and dates per HB 14-1020
  4. Page 2.44 New statutory exemption per HB 14-1373
  5. Page 2.46 New statutory exemption per HB 14-1373
  6. Page 2.51 New statutory exemption per HB 14-1373 and new statutory language and dates per HB 14-1020
  7. Page 2.53 New statutory language and dates per HB 14-1020
  8. Page 2.55 New statutory exemption, language and clarification per HB 14-1373
  9. Page 2.58 New statutory exemption per HB 14-1373
  10. Page 2.62 New statutory requirement per HB 14-1001
  11. Page 2.64 New statutory requirement per HB 14-1001
  12. Page 2.72 New statutory exemption per HB 14-1373 and new statutory dates per HB 14-1020
  13. Page 2.75 New statutory exemption per HB 14-1373
  14. Page 2.76 New statutory exemption per HB 14-1373 and new statutory language and dates per HB 14-1020
  15. Page 2.79 New statutory requirement per HB 14-1001
  16. Page 2.80 New statutory citations per SB 14-117
 
C. ARL Volume 2, Chapter 3
  1. Page 3.7 New statutory requirement per HB 14-1001
  2.
Page 3.12
Remove statutory language per HB 11-1042
  3. Page 3.21 Clarification per HB 11-1042 and HB 14-1001
  4. Page 3.28 New statutory language per HB 14-1001 and SB 14-183
  5. Page 3.43 New statutory language per HB 14-1073
  6. Page 3.47 New statutory language per HB 14-1073
  7. Pages 3.49-3.50 New statutory language per HB 14-1073
  8. Page 3.51 New statutory exemption per HB 14-1373
  9. Page 3.55 New statutory exemption per HB 14-1373
  10. Page 3.65 New statutory language per HB 14-1373
  11. Page 3.70 New statutory language per HB 14-1001 and HB 14-1373
 
D. ARL Volume 2, Chapter 4
  1. Pages 4.31-4.33 New statutory language per HB 14-1001
 
E. ARL Volume 2, Chapter 5 
  1. Pages 5.5-5.6 New statutory language per HB 14-1020
  2. Page 5.10 Statutory requirements were removed per SB 14-080
  3. Page 5.22 Formatting change request per OLLS response to Docket Number 130508
 
F. ARL Volume 2, Chapter 9
  1. Page 9.31 Correction
  2. Page 9.35 Correction
  3. Page 9.39 Correction
  4. Page 9.98 Insertion of DPT website for user convenience
  5. Pages 9.118-9.120 Propose to insert Senior Exemption Short Form and coinciding instructions into the ARL.  Short Form did not change with legislation.  Short Form Instructions contain clarifications, reorganization and statutory language additions due to HB 14-1141 and HB 14-1373.
*Page numbers overlap due to proposed short form insert.  All remaining Chapter 9 page numbers are reflective of the July 2014 ARL.
  6. Page 9.118 New statutory citation per HB 14-1141
  7. Page 9.119 Clarifications, reorganization and statutory language additions due to HB 14-1373
  8. Pages 9.120-9.121 Highlighted changes were added due to HB 14-1373
  9. Pages 9.122-9.123 Clarifications, reorganization and statutory language additions due to HB 14-1373
  10. Page 9.124 New statutory language per HB 14-1373
  11. Pages 9.125-9.126 Corrected website
  12. Page 9.129 New form for veteran surviving spouse with statutory requirements and language per HB 14-1373
  13. Pages 9.141-9.142 New statutory language per HB 14-1373 and clarifications and updates, including dates for 2015
  14. Pages 9.143-9.146 Clarifications, reorganization and statutory language additions per HB 14-1373
 
G. ARL Volume 2, Chapter 10
  1. Pages 10.11 and 10.30 New statutory exemption per HB 14-1101
 
H. ARL Volume 2, Chapter 11
  1. Pages 11.1 and 11.4 Added previously missing statutory language
 
I. ARL Volume 2, Chapter 12
  1. Page 12.33 Website update
  2. Page 12.34 New statutory language per HB 14-1373
  3. Pages 12.35-12.37 New statutory language and requirements per HB 14-1373
  4. Pages 12.44-12.45 Update to current year for example
       
Appraisal Standards  
       
A. ARL Volume 3, Chapter 1, Statutory and Case Law References
  1. Page 1.10 Added language regarding tax liability reimbursement for property destroyed by a natural cause per House Bill 14-1001.
       
B. ARL Volume 3, Chaper 5, Valuation of Agricultural Land
  1. Page 5.3 Revised statutory language to clarify "all other agricultural" property per Senate Bill 14-043.
  2. Page 5.23 Grammatical revision substituting "which" for "that."  Added language for clarification of changes to the definition of "all other agricultural" property per SB14-043.
  3. Page 5.24 Added language regarding definition of "all other agricultural property," revised grammar substituting "previous" for "above," and removed unnecessary language regarding "all other agricultural property" classification.
  4. Page 5.32
Added language regarding tax liability reimbursement for property destroyed by a natural cause per House Bill 14-1001.
Eliminated due Additional Emergency Item added under Other
       
C. ARL Volume 3, Chapter 6, Valuation of Natural Resources  
  1. Page 6.20 Revised oil and gas point of valuation statutory language per House Bill 14-1371.
  2. Page 6.22 Revised oil and gas value allocation for property located in more than one county per House Bill 14-1371.
       
D. ARL Volume 5, Chapter 1, Applicable Property Tax Laws
  1. Page 1.2 Update personal property exemption amount as per §39-3-119.5.
  2. Page 1.6 Update personal property exemption amount as per §39-3-119.5.
  3. Page 1.8 Update personal property exemption amount as per §39-3-119.5.
  4. Page 1.12 Update personal property exemption amount as per §39-3-119.5 and added language regarding tax liability reimbursement for property destroyed by a natural cause per House Bill 14-1001.
       
E. ARL Volume 5, Chapter 2, Discovery, Listing, and Classification  
  1. Page 2.1 Update personal property exemption amount as per §39-3-119.5.
  2. Page 2.2 Update personal property exemption amount as per §39-3-119.5.
  3. Page 2.6 Update personal property exemption amount as per §39-3-119.5.
  4. Page 2.14 Update personal property exemption amount as per §39-3-119.5.
  5. Page 2.15 Update personal property exemption amount as per §39-3-119.5.
       
F. ARL Volume 5, Chapter 3, Valuation Procedures  
  1. Page 3.28 Update personal property exemption amount as per §39-3-119.5.
       
G. ARL Volume 5, Chapter 5, Personal Property Reviews  
  1. Page 5.5 Update personal property exemption amount as per §39-3-119.5.
       
H. ARL Volume 5, Chapter 6, Oil and Gas Equipment and Valuation
  1. Page 6.2 Update personal Property exemption amount as per §39-3-119.5.
  2. Page 6.3 Update personal property exemption amount as per §39-3-119.5.
       
I. ARL Volume 5, Chapter 7, Special Issues  
  1. Pages 7.14-7.16 Addessd and revised language to clarify Oil & Gas Pipeline physical and fundctional and economic obsolescence depreciation calculations and revised and corrected examples
  2. Page 7.31 Added language regarding tax liability reimbursement for property destroyed by a natural cause per House Bill 14-1001.
  3. Page 7.52 Added language regarding state income tax credit for business personal property taxes paid pursuant to House Bill 14-1279.
  4. Page 7.54 Added language regarding community solar gardens pursuant to House Bill 14-1101.
       
J. Changes to Declaration Schedules
    DS 056 Date changes and updated personal property exemption amount
    DS 056S Date changes
    DS 058 Date changes, updated personal property exemption amount, added clarifying language, and added community solar garden language pursuant to House Bill 14-1101
    DS 060 Date changes and updated personal property exemption amount
    DS 155 Date changes and updated personal property exemption amount
    DS 618 Date changes and updated personal property exemption amount
    DS 628 Date changes and updated personal property exemption amount
    DS 648 Date changes and updated personal property exemption amount
    DS 654 Date changes
    DS 656 Date changes
    DS 658 Date changes, updated person property exemption amount, and deleted obsolete language
    Ds 658S Date changes
       
  Other-Additional Emergency Item added September 16, 2014
    ARL Volume 3, Chapter 5, Valuation of Agricultural Land
    1.  Page 5.32
Deleted language regarding "Agricultural Land Affected By Wildfires" per Office of Legal Legislative Services.