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Statutory Advisory Committee Materials

December 18, 2014

Administrative Resources

A. ARL Volume 2, Chapter 1, Assessors' Duties and Relationships
  1. Page 1.2 Per SB 14-117, added language
  2. Pages 1.19-1.20 New assessors
  3. Page 1.22 New assessor districts
  4. Page 1.25 New CAA assessor committee members and titles
  5. Pages 1.29-1.30 Educational requirements for appraiser licensing
  6. Page 1.32 Simplified language per SB 14-117, updates of citations, and updates to accommodate elimination of the registered appraiser license
  7. Page 1.34 Update of information on ad valorem licensing test
  8. Page 1.35 Update of information on licensing tests per PSI website
B. ARL Volume 2, Chapter 5, Taxpayer Administrative Remedies
  1. Page 5.10 Per SB 14-080, update of languag
C. ARL Volume 2, Chapter 6, Property Classification Guidelines and Assessment Percentages
  1. Page 6.10-6.11 Update of language and requirements for contiguous parcels per Fifield v. Pitkin County Board of Commissioners case
  2. Page 6.19 Further clarifying language for 0600 class code change
  3. Page 6.21 Further clarifying language for 0600 class code change
  4. Pages 6.40-6.41 Per SB 14-043, additions and changes to what qualifies as "all other agricultural properties"
  5. Page 6.60 Class code name change approved at December 2014 SAC
D. ARL Volume 2, Chapter 9, Form Standards 
  1. Page 9.8 Update to current tax year dates
  2. Pages 9.22-9.23 Update to current tax year dates
  3. Page 9.34 Update to current tax year dates
 
Appraisal Standards
 
A. ARL Volume 3, Chapter 1, Statutory and Case Law References
  1. Page 1.4 Revised language for clarification of contiguous residential land definition.
B. ARL Volume 3, Chapter 7, Special Issues in Valuation
  1. Page 7.88 Update ski area possessory interest example
  2. Page 7.113 Update ski area possessory interest capitalization rate and possessory interest Level of Value for 2015
C. ARL Volume 5, Chapter 7, Special Issues 
  1. Page 7.54 Update Renewable Energy Rate for 2015
  2. Page 7.55 Update Renewable Energy example for 2015 rate