Colorado Code § 37-23-108

Assessment list
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The assessment list shall be completed on or before July 15,
and, on the first Tuesday of August in each year and from day to day thereafter, Sundays
excepted, the board of directors shall sit to hear complaints and to correct errors in said
assessment until all complaints filed with the secretary or presented to the board have had an
opportunity to be heard and determined. The classification of any lands on the graduated scale
shall not be changed or determined at said hearings.

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