No. 92-08 AG Alpha No. LO AA AGATL - September 29, 1992

Topic
Board of Assessment Appeals Filing Fees

Summary
The fees authorized by section 39-2-125(1)(h), C.R.S. (1992 Supp.) apply only to a certain type of section 39-8-108(1), C.R.S. (1992 Supp.) valuation appeal from county boards of equalization.


FORMAL
OPINION

of

GALE A. NORTON
Attorney General

No. 92-8

AG Alpha No. LO AA AGATL

September 29, 1992


Larry Kallenberger
Executive Director
Department of Local Affairs
1313 Sherman, Room 518
Denver, CO 80203

 

RE: Section Section 39-2-125(h), C.R.S. (1992) Board of Assessment Appeals Filing Fees

Dear Mr. Kallenberger:

This opinion letter responds to your July 8, 1992 inquiry about Board of Assessment Appeals ("Board") filing fees collected pursuant to Section 39-2-125(h), C.R.S. (1992 Supp.).

 

QUESTION PRESENTED AND CONCLUSION

Do the fees authorized in Section 39-2-125(h), C.R.S. (1992 Supp.) apply only to valuation appeals from decisions of county boards of equalization and not to any other types of appeals that the Board hears?

 

Yes.

 

ANALYSIS

The Board hears several types of appeals, i.e., valuation appeals from decisions of county boards of equalization, Section 39-2-125(1)(c), C.R.S. (1992 Supp.); abatement appeals from decisions of county boards of commissioners, Section 39-2-125(1)(f), C.R.S. (1992 Supp.); abatement appeals from decisions of the property tax administrator, Section 39-2-125(1)(b), C.R.S. (1982); exemption appeals from decisions of the property tax administrator, Sections 39-2-125(1)(b), C.R.S (1982) & 39-2-117(5)(b), C.R.S (1992 Supp.); valuations appeals on state assessed properties from decisions of the property tax administrator, Sections 39-2-125(1)(b), C.R.S. (1982) & 39-4-108(8), C.R.S. (1982); and, appeals concerning derelictions of duty on the part of the county assessor, Section 39-2-125(1)(e), C.R.S. (1982).

In 1992, the General Assembly enacted Section 39-2-125(1)(h), C.R.S. (1992 Supp.), which requires the Board to "[c]ollect filing fees
as authorized by Section 39-8-108(1)...." Section Section 39-8-108(1), C.R.S. (1992 Supp.) authorizes the collection of nonrefundable filing fees in valuation appeals from county boards of equalization where the petitioner-appellant is a person "other than the taxpayer pro se."

In determining whether Section 39-2-125(1)(h), C.R.S. (1992 Supp.) authorizes the Board to collect fees in appeals other than valuation appeals from county boards of equalization, one starts with the language of the statute itself. State Bd. of Equalization v. American Airlines, 773 P.2d 1033, 1040 (Colo. 1989). Where the statutory language is clear and unambiguous there is no need to resort to interpretative rules of statutory construction. Colonial Penn v. Colorado Ins. Guar., 799 P.2d 488 (Colo. App. 1990); McKinney v. Kautzky, 801 P.2d 508 (Colo. 1990). If the language of a statute is plain and its meaning clear, it must be applied as written. Heagney v. Schneider, 677 P.2d 446 (Colo. App. 1984).

The language of Section 39-2-125(1)(h) does not authorize the collection of fees beyond that mentioned in Section 39-8-108(1), C.R.S. (1992 Supp.), namely, valuation appeals from decisions of county boards of equalization. We, therefore, conclude that Section 39-2-125(1)(h) limits the Board's ability to collect those fees only to Section 39-8-108(1) appeals brought by those other than taxpayers pro se which challenge valuation decisions of county boards of equalization. Fees may not be collected pursuant to Section 39-2-125(1)(h), then, for abatement and refund appeals heard by the Board pursuant to Section 39-2-125, C.R.S. (1982).

 

SUMMARY

The fees authorized by Section 39-2-125(1)(h), C.R.S. (1992 Supp.) apply only to a certain type of Section 39-8-108(1), C.R.S. (1992 Supp.) valuation appeal from county boards of equalization.

Sincerely,

 

GALE A. NORTON
Attorney General

GAN:11088:wp

AG Alpha No. LO AA AGATL
AG File No. OLS9203529.ATL

TAXATION AND REVENUE
STATUTORY CONSTRUCTION
FEES

Section 39-1-108(1), C.R.S.(1992 Supp.)
Section 39-2-125(h), C.R.S.(1992 Supp.)

LOCAL AFFAIRS DEPT.


The fees authorized in Section 39-2-125(h), C.R.S. (1992 Supp.) apply only to Section 39-8-108(1), C.R.S. (1992 Supp.) valuation appeals from decisions of the county boards of equalization.

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