Section 39-5-122.7 - Alternate protest and appeal procedure for specified counties(1) The governing body of any county may, at the request of the assessor, elect to use an alternate protest and appeal procedure to determine objections and protests concerning valuations of taxable property. The election shall not be made unless the assessor has requested the use of the alternative protest and appeal procedure. The election shall be made on or before May 1 of each year and shall be effective for all objections and protests concerning valuations of taxable property for the year. The governing body of the county shall provide notice of the election to the board of assessment appeals and to the district court in such county.(2) In the event that a county elects to follow an alternative protest and appeal procedure as authorized by subsection (1) of this section, the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).(3) For purposes of this section, "county" shall include a city and county.(4) Notwithstanding subsection (1) of this section, beginning January 1, 2024, counties with a population greater than three hundred thousand, as determined pursuant to the most recently published population estimates from the state demographer appointed by the executive director of the department of local affairs, shall in any year of general reassessment of real property that is valued biennially by an assessor pursuant to section 39-1-104 (10.2) use an alternative protest and appeal procedure to determine objections and protests concerning valuations of taxable property. When following an alternative protest and appeal procedure pursuant to this subsection (4), the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).Amended by 2023 Ch. 259,§ 2, eff. 8/7/2023.L. 98: Entire section added, p. 467, § 1, effective July 1. L. 2005: (1) and (2) amended, p. 391, § 2, effective April 27.2023 Ch. 259, was passed without a safety clause. See Colo. Const. art. V, § 1(3).