Section 39-2-115 - Review of abstracts of assessment - recommendations - repeal(1)(a) No later than August 25 of each year, each county assessor shall file with the property tax administrator two copies of an abstract of assessment of the county.(a.5)(I) On August 25, 2025, if filing an abstract of assessment of the county with the administrator, a county assessor shall also file a report of the actual value of property within the county for the property tax year commencing on January 1, 2025. (II) This subsection (1)(a.5) is repealed, effective July 1, 2026.(2) Upon receipt of the abstracts of assessment from the assessors of the several counties of the state, the administrator shall examine and review each such abstract. If he finds from the abstract of any county that any or all of the various classes or subclasses of real and personal property located in such county have not been valued for assessment by the use of all manuals, factors, formulas, and other directives required by law, the administrator shall determine the amount of increase or decrease in valuation for assessment of such class or subclass necessary to conform to such requirements and shall file a complaint with the state board of equalization specifying the amount recommended to be added to or deducted from the valuation for assessment of such class or subclass of property in such county for the following taxable year.(3) No later than October 15 of each year, the property tax administrator shall transmit the abstracts of assessment of the several counties to the state board of equalization together with his recommendations.Amended by 2024EX1 Ch. 1,§ 14, eff. 10/1/2024.L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-15. L. 77: (2) R&RE, p. 1734, § 11, effective June 20. L. 83: (2) and (3) amended, p. 1491, § 5, effective April 21. L. 86: (3) amended, p. 1102, § 3, effective March 26. L. 89: (1) and (3) amended, p. 1453, § 7, effective June 7. L. 93: (1) amended, p. 1283, § 4, effective June 6. L. 94: (1)(b) amended, p. 1645, § 79, effective July 1. L. 96: (1)(b) repealed, p. 1199, § 3, effective June 1.